The 8th Directive establishes a streamlined process applicable throughout all EU member states, including Malta, allowing taxable persons in the EU to reclaim VAT expenses incurred in jurisdictions in which they are not VAT registered. Photo: Shutterstock
If you are a taxable person established in the EU and have paid VAT in another EU member state, you can claim that VAT under the 8th Directive (subject to the conditions of Council Directive 2008/9/EC).The 8th Directive establishes a streamlined process applicable throughout all EU member states, including Malta, allowing taxable persons in the...
