Value Added Tax Act (Cap. 406), article 25

25. (1) A person who is not registered or liable to be registered under article 10 but w ho is treated as a taxable per son by reason of the fact that he makes an exempt supply of new means of transport may claim a refund of the tax charged on the supply t o him or the intra-community acquisition or importation by him of that new means of transport: Provided that the refund shall not exceed the tax that would be chargeable if the supply by him of the new means of transport in que stion were a taxable supply. (2) A taxable person who is not registered or liable to be registered under article 10 and who is not established in Malta but is established in another Member State may claim a refund of hi s input tax. (3) A taxable person who is not registered or liable to be registered under article 10 and who is not established in the Community may claim a refund of his input tax if, in terms of the laws of the country in which he is established, a taxable perso n established in Malta would be en titled to a comp arable benefit with respect to value added tax or similar taxes levied in that coun try. (4) When goods transported from a third territory are imported into Malta by a non-taxable lega l person, and when the place of arrival of the goods transported is a Member State other than M alta, the importer may claim a refund of the tax on the importation o f those goods if he establishes that his acquisition of those goo ds was subject to value added tax in that other Member State. Claim for refund under article 25. Substituted by: X. 2003.10.