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> home > VAT Refund LU > VAT Refund Preferences, Sub-codes & Portals > Preferences MT

Preferences MT

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Flag MT Malta (MT)

Preferences     Sub-codes     Portal / Contact of tax authority     Abbreviations

This document is provided for your information only. Luxembourg administration takes no responsibility on the correctness of the information and of the indicated links. Requests concerning the VAT Refund portals of other Member States will NOT be answered.

For any question about the preferences or the sub-codes, contact the concerned tax authority.

Preferences

Member State' VAT Refund features published by the European Commission and the Member State in the Tax Information Communication (TIC) database.

Article 9.2 (sub-codes requested) Yes
Article 10 (invoice copies will be requested) In accordance with thresholds in article 10
Article 10 (threshold in national currency)
  • Invoices concerning fuel: 250 EUR
  • Other invoices: 1'000 EUR
Article 11 (NACE level with 4 positions will be requested) Yes
Article 12 (languages to be used)
  1. Flag MT MT
  2. Flag GB EN
Article 16 (contraints on refund period as MS-REF) No other constraint than not more than one calendar year and less than three calendar months
Article 17 (VAT amount thresholds in national currency)
  • Refund period of a calendar year or the remainder of a calendar year: 50 EUR
  • Refund period of less than one calendar year and not less than three calendar months: 400 EUR
Article 19.1 (MS-EST will be requested to forward the notification to NETP) Yes
Article 19.2 (MS-EST will be requested to forward the notification to NETP) Yes
Circumstances under which claim can be submitted by a third party With written authorisation (only if authorised)
Can refund be made to third party ? Yes, with power of attorney (original required)
Allow to receive corrections as MS-REF Yes

Sub-codes

Translations of expenditure and business activity codes are available in several languages, i.e.
Flag FR icon  Règlement (CE) N° 1174/2009 de la Commission
Flag DE icon  Verordnung (EG) Nr. 1174/2009 der Kommission
Flag EN icon  Commission Regulation (EC) No 1174/2009

List of used sub-codes published by the European Commission on http://ec.europa.eu/taxation_customs/taxation/vat/traders/vat_refunds/index_en.htm.

  • 1. Fuel
    • 1.1 Fuel for means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
    • 1.2 Fuel for means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
    • 1.3 Fuel for means of transport for paying passengers
    • 1.7 Fuel for means of goods transport
    • 1.8 Fuel for passenger and multipurpose cars
    • 1.9 Fuel for motorcycles, caravans and vessels for recreational or sports purposes and aircraft with a mass less than 1'550 kg
    • 1.11 Fuel for means of passenger transport with less than 9 spaces or a rental car
    • 1.12 Fuel for means of passenger transport other than 1.8 and 1.9
  • 2. Hiring of means of transport
    • 2.1 Hiring of means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
    • 2.2 Hiring of means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
    • 2.3 Hiring of means of transport for paying passengers
    • 2.4 Hiring of means of goods transport
    • 2.5 Hiring of passenger and multipurpose cars
    • 2.6 Hiring of motorcycles, caravans and vessels for recreational or sports purposes, and aircraft with a mass less than 1'550 kg
      • 2.6.1 Used for commercial passenger transport or driving instruction
      • 2.6.2 Used for other business purposes
    • 2.8 Hiring of means of passenger transport with more than 9 spaces
    • 2.9 Hiring of means of passenger transport with less than 9 spaces
      • 2.9.1 Used for commercial operations
      • 2.9.2 Used for other than commercial operations
  • 3. Expenditure relating to means of transport (excluding 1 & 2)
    • 3.1 Expenditure relating to means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
      • 3.1.1 Purchase of means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
      • 3.1.2 Maintenance of a means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
      • 3.1.3 Purchase and installation of accessories for a means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
      • 3.1.4 Garaging or parking of a means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
      • 3.1.5 Other expenditure relating to a means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
    • 3.2 Expenditure relating to means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 3.2.1 Purchase of means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 3.2.3 Purchase and installation of accessories for a means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 3.2.4 Garaging or parking of a means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 3.2.5 Other expenditure relating to a means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
    • 3.3 Expenditure relating to means of transport for paying passengers
      • 3.3.1 Purchase of a means of transport for paying passengers
      • 3.3.2 Maintenance of a means of transport for paying passengers
      • 3.3.3 Purchase and installation of accessories for a means of transport for paying passengers
      • 3.3.4 Garaging or parking of a means of transport for paying passengers
      • 3.3.5 Other expenditure relating to a means of transport for paying passengers
    • 3.4 Expenditure relating to means of goods transport
    • 3.5 Maintenance of passenger and multipurpose cars
      • 3.5.1 Used exclusively for business purposes
      • 3.5.2 Used partly for commercial passenger transport, driving instruction, or rental purposes
      • 3.5.3 Used partly for business purposes other than 3.5.2
    • 3.6 Maintenance, of motorcycles, caravans and vessels for recreational and sports purposes, and aircrafts with a mass greater than 1'550 kg
      • 3.6.1 Used for commercial passenger transport, driving instruction, rental purposes
      • 3.6.2 Used for other business purposes
    • 3.7 Expenditure, other than maintenance, garaging and parking relating to passenger and multipurpose cars
      • 3.7.1 Used exclusively for business purposes
      • 3.7.2 Used partly for commercial passenger transport, driving instruction or rental purposes
      • 3.7.3 Used partly for purposes other than 3.7.2
    • 3.8 Expenditure, other than maintenance, garaging and parking relating to motorcycles, caravans and vessels for recreational and sports purposes, and aircrafts with a mass greater than 1'550 kg
    • 3.12 Expenditure relating to means of passenger transport with less than 9 places used for commercial operations
  • 4. Road tolls and other road user charge
  • 5. Travel expenses such as taxi fares, public transport fares
    • 5.1 For the taxable person or an employee of the taxable person
    • 5.2 For someone other than the taxable person, or an employee of the taxable person
  • 6. Accommodation
    • 6.1 Expenditure on lodging and accommodation for the taxable person, or an employee of the taxable person
    • 6.2 Expenditure on lodging and accommodation for someone other than the taxable person or an employee of the taxable person
    • 6.3 Expenditure on lodging and accommodation for the taxable person or an employee of the taxable person attending qualifying conferences
    • 6.6 Expenditure on lodging and accommodation for onward supply
  • 7. Food, drink and restaurant services
    • 7.1 Food and drink provided by hotels, bars, restaurants and boarding houses, including breakfast
      • 7.1.1 For the taxable person or an employee of the taxable person
      • 7.1.2 For someone other than the taxable person or an employee of the taxable person
    • 7.4 Restaurant services purchased for onward supply
  • 8. Admissions to faires and exhibitions
  • 9. Expenditure on luxuries, amusements and entertainment
    • 9.1 Purchase of alcohol
    • 9.2 Purchase of manufactured tobacco
    • 9.3 Expenditure on receptions, entertainment, hospitality
      • 9.3.1 For publicity purposes
      • 9.3.2 Not for publicity purposes
    • 9.4 Expenditure on maintenance of pleasure craft
    • 9.5 Expenditure on works of art, collectors' items and antiques
    • 9.6 Expenditure on luxuries, amusements and entertainment for advertising
  • 10. Other
    • 10.4 Work on property
      • 10.4.1 Work on immoveable property
      • 10.4.2 Work on immoveable property used as a dwelling
      • 10.4.3 Work on moveable property other than code 3
    • 10.6 Provision of water, gas or electricity through a distribution network
    • 10.13 Goods and services acquired by a travel organiser for the direct benefit of the traveller
    • 10.14 Goods purchased for resale other than 1.6

Portal

Tax authority http://www.ird.gov.mt/
Preferences
Portal http://vat.gov.mt/Services.aspx
Comment
Vademecum EU country specific information on VAT

Abreviations

MS-EST Member State of establishment
MS-REF Member State of refund
VAT Value added tax
Taxe sur la valeur ajoutée (TVA)
Mehrwertsteuer (MwSt.)
NETP Non-established tax payer
POA Power of attorney


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