L.S. 406.06 Regolamenti dwar Ħlas lura ta' Taxxa fuq il-Valur Miżjud skond Arranġamenti Diplomatiċi u Konsulari

(1)The title of these regulations is the Refund of Value Added Tax in terms of Diplomatic and Consular Arrangements Regulations. Citation and scope.

(2)These regulations provide for the refund of value added tax under certain conditions to diplomatic missions and international organisations as well as their resident officials.

1. In these regulations unless the context otherwise requires: "Act" means the Value Added Tax Act; "consular post" has the meaning assigned to it in the Diplomatic Immunities and Privileges Act; Interpretation. Amended by: L.N. 186 of
2. Cap.
3. Cap.
4. "diplomatic mission" means an embassy or a high commission or any other entity as may be approved as a diplomatic entity by the Minister for Foreign Affairs; "fiscal receipt" means a fiscal receipt issued in terms of the Thirteenth Schedule to the Act; "international organisation" means an organisation, institute, agency, a regional office or branch of an international organisation or any other entity, whose status in Malta is governed by a host country agreement; "official residence" means the residence of an Ambassador, a High Commissioner or a Head of an international organisation; "resident official" means an official residing in Malta who is accredited either to a diplomatic mission, a consular post or an international organisation and who is in possession of a current identity card issued by the Ministry for Foreign Affairs and who falls within the categories listed in the relative provisions of the Diplomatic Immunities and Privileges Act, but excludes an official who is a Maltese national or a person recruited locally who is ordinarily resident in Malta; "supplies of goods and services" means goods and services purchased locally from taxable persons registered under article 10 of the Act and in respect of which a fiscal receipt has been issued; "tax" means the value added tax chargeable on supplies of goods and services in terms of the provisions of the Act. *see regulation 1

(3)of these Regulations, as originally promulgated. Cap. 191. 2 [ S.L.406.06 Application for a refund. Substituted by: L.N. 121 of 2015. REFUND OF VALUE ADDED TAX IN TERMS OF DIPLOMATIC AND CONSULAR ARRANGEMENTS 3. Subject to the other provisions of these regulations, an application for a refund of the tax may be made by: (

1. a)diplomatic missions, consular posts and international organizations under the terms and conditions of Schedule I; and (
2. b)resident officials under the terms and conditions of Schedule II: Provided that: (
3. i)the supply of motor vehicles to diplomatic missions, consular posts and international organizations and to resident officials shall be considered as exempt with credit supplies listed in Part One of the Fifth Schedule to the Act; and (
4. ii)the intra-Community acquisition of motor vehicles by diplomatic missions, consular posts and international organizations and by resident officials shall be considered as exempt acquisitions listed in Part Three of the Fifth Schedule to the Act: Provided further that, where there is a bilateral agreement of reciprocity between Malta and any other country which regulates the refund or exemption of the tax, then the provisions of that agreement shall prevail over these regulations. Validity of a refund application. International organisations. Amended by: L.N. 121 of 2015. 4. An application for refund of the tax in terms of regulation 3 shall be furnished to the Ministry for Foreign Affairs and shall not be valid unless it is complete, correct and accompanied by the relative fiscal receipts. 5. The provisions of regulation 3 shall also apply to international organisations approved by the Ministry for Foreign Affairs: Provided that where a host country agreement which regulates the status of an international organisation in Malta already contains a provision for the refund or exemption of the tax, then that provision shall prevail. SCHEDULE I [Regulation 3(a)] Minimum threshold. Qualifying criteria. Terms and Conditions 1. Refund of the tax shall only be made where the amount on a single fiscal receipt for the supply of a good or service listed in this Schedule is not less than one hundred and fifty euro (€150) inclusive of the tax. 2.

(1)A refund of the tax shall be made in respect of the categories of goods listed in paragraph 3 of this Schedule where such goods are wholly used or intended to be used for furnishing and equipping the diplomatic mission or the international REFUND OF VALUE ADDED TAX IN TERMS OF DIPLOMATIC AND CONSULAR ARRANGEMENTS [ S.L.406.06 organisation premises as well as the official residence.

(2)A refund of the tax shall be made in respect of services listed in paragraph 4 of this Schedule where such services are solely rendered for the benefit of the diplomatic mission, the international organisation, or the official residence. 3. Goods in the following categories qualify for a refund of the tax in terms of these regulations: furniture, fittings and finishes; works of art and decorative items; textile material and textile items including flags; household appliances and similar equipment; equipment for physical exercises; gardening tools, equipment and garden accessories; equipment and materials used for cleaning and/or maintenance; (

1. h)office equipment, stationery and printed matter; (
2. i)electronic, audio and visual equipment; (
3. j)photographic and optical equipment; (
4. k)equipment and fittings for security surveillance and monitoring; (
5. l)accessories and equipment for use on official motor vehicles; (
6. m)fuel; (
7. n)alcohol and tobacco products. 4. Services in the following categories qualify for a refund of the tax in terms of these regulations: Categories of goods. (
8. a)(
9. b)(
10. c)(
11. d)(
12. e)(
13. f)(
14. g)(
15. a)hotel accommodation and restaurant services incurred on official business; (
16. b)services contracted for the repair and maintenance of goods acquired under paragraph 3; (
17. c)leasing or hiring of office equipment and machinery; (
18. d)services contracted for the organisation of conferences and conventions; (
19. e)leasing or hiring of motor vehicles; (
20. f)hire of catering equipment, tableware, and like items, necessary for official functions on the premises; (
21. g)cleaning, waste disposal and pest control services; (
22. h)services contracted for the alteration, modification or improvements including structural additions to qualifying premises; (
23. i)legal, auditing, accounting and IT services; (
24. j)utilities (telecommunications, electricity and supply of water by a person other than a public authority); (
25. k)security guard services; Categories of services. 3 4 REFUND OF VALUE ADDED TAX IN TERMS OF DIPLOMATIC AND CONSULAR ARRANGEMENTS [ S.L.406.06 (
26. l)Amended by: L.N. 121 of 2015. Applicable thresholds. rent incurred on immovable property which is used as qualifying premises where such rent was subject to the tax. SCHEDULE II [Regulation 3(b)] Terms and Conditions 1.

(1)Refund of the tax shall only be made where the amount on a single fiscal receipt for the supply of a good or service listed in this Schedule is not less than one hundred and fifty euro (€150) inclusive of the tax.

(2)The aggregate refund of tax payable in a calendar year shall not exceed the following amounts: (

1. a)1,000 euro for a Head of Mission; (
2. b)850 euro for a member of diplomatic staff; (
3. c)700 euro for administration and technical staff: Qualifying criteria. Provided that tax payable on accommodation shall be unlimited and shall not form part of the aggregate refund. 2.

(1)A refund of the tax shall be made in respect of the categories of goods listed in paragraph 3 of this Schedule where such goods are wholly used or intended to be used by a resident official. Categories of goods.

(2)A refund of the tax shall be made in respect of the categories of services in paragraph 4 of this Schedule where such services are solely rendered to the resident official. 3. Goods in the following categories qualify for a refund of the tax in terms of these regulations: Categories of services. (

1. a)furniture, fittings and finishes; (
2. b)textile material and textile items; (
3. c)household appliances and similar equipment; (
4. d)electronic, audio and visual equipment; (
5. e)photographic and optical equipment; (
6. f)printed matter; (
7. g)accessories and equipment for use on motor vehicles; (
8. h)fuel; (
9. i)alcohol and tobacco products. 4. Services in the following categories qualify for a refund of the tax in terms of these regulations: (
10. a)accommodation costs; (
11. b)utilities (telecommunications, electricity and supply of water by a person other than a public authority).