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The Wedding/Civil Union VAT Expenses Grant

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The Wedding Civil Union Vat Expenses Grant

Married couples may claim back the VAT (Value Added Tax) spent on wedding services. This scheme applies to expenditure incurred on the supply of goods and services relating to weddings where, on the date of marriage/civil union, at least one of the spouses is a citizen of Malta.

 

Below please find more details as per  Government Notice No 965.


Area of applicability

This scheme applies to expenditure incurred by eligible applicants who get married or enter into a civil union on or after the effective date, on the supply of goods and services relating to their wedding/civil union ceremony, which function is performed in Malta and where, on the date of marriage/civil union, at least one of the applicants is a person residing in Malta.

In the case where one of the applicants party to such a marriage or civil union has already benefited from such a scheme through a previous marriage or civil union but which marriage or civil union has been legally dissolved/annulled, the grant entitlement under this scheme would be reduced by a fraction of one half.

In the case where both parties of such a marriage or civil union have already benefited from such a scheme through previous marriages or civil unions no grant would be awarded.


Expenditure to be reported

The expenditure to be reported is in respect of the supply of goods and services indicated in the Second Schedule to this scheme.

 

Manner of application and supporting documents

(1) Applications under this scheme shall be made on the form set out in the First Schedule to this Scheme and shall contain all the information, details and documents as required in the said form and in terms of this Scheme.

(2) Applications shall be accompanied by the documents shown hereunder:

(a) original fiscal receipts showing the payments made by the applicants to the suppliers of the goods and services related to their wedding/civil union ceremony:

However, where the goods and services are not purchased from a supplier in Malta, the original invoice issued by the supplier indicating the type of goods or services acquired, together with a delivery note, original documentary proof that final payment has been affected and clearance from Maltapost/Department of Customs as may be required. This documentation should establish that the goods and services in question were purchased by, delivered to and paid for by the applicants. In addition, where required the goods shall also have a certificate that attests conformity with EU health and safety standards;

(b) a copy of the Identity Card of the applicants or in the absence of an Identity Card a copy of any other official document as described under the definition of “person residing in Malta”;

(c) any other document which the Minister for Finance may, from time to time, require.

 

(3) Only those applications that are found to conform to the provisions of this Scheme shall be eligible for payment of the grant referred to in paragraph 5 of this scheme.

 

(4) Applications under this scheme, including the documents required to be submitted with the application, shall be furnished to the VAT Department, Centre Point Building, Triq Ta’ Paris, Birkirkara BKR 4633 by not later than six months (180 days) from the date of the wedding/civil union ceremony.

Applications received ‘late’, that is after the six month period, shall be deemed to be invalid applications.


5. Grant payable under the Scheme

The grant payable under the scheme on a valid application made by eligible applicants shall be calculated on a pro-rata basis at 13.04% commensurate with the expenditure reported in the application and in any case shall not exceed a maximum of one thousand seven hundred and forty seven euro (€1,747).

 

6. Payment of grant

The grant will be paid jointly to the applicants by cheque posted at the address indicated on the application form.

 

7. Validity of application

An application shall not be deemed to be valid unless:

(a) it is full and complete in all material aspects;

(b) it is accompanied by all the relevant documentation;

(c) is furnished to the VAT Department by not later than six months from the date of the wedding/civil union ceremony as is stipulated in Section 4 of this scheme.

 

8. Duration of the scheme

This scheme shall remain in force for an indefinite period from the effective date, until such time that the Minister for Finance may opt to terminate it by a notice to be published in the Government Gazette.


9. Amendments to the scheme

The Minister for Finance shall have the right to, from time to time, make amendments to the Scheme by publication of the said amendments in the Gazette.

 

Categories of supplies of goods and services connected with weddings/civil union ceremonies.

 

1. Hairdresser – Beautician – Make-up artist.

2. Bridal/Partner wear including bridesmaids’/pageboys.

3. Hire of suits: bridegroom/partner, witnesses, bestman, ushers, etc.

4. Bridal/Partner car and other chauffeur hired cars.

5. Flowers and floral arrangements.

6. Audio visual services: video – audio recordings – photography.

7. Services of singer/choir/musicians at wedding /civil union ceremony.

8. Services of singers/musicians/bands disco at wedding/civil union reception.

9. Hire of wedding/civil union reception venue.

10. Catering, beverages and waiter services at wedding/civil union reception.


Application Form

Applications shall be made on the proper form and shall contain all the information, details and documents as required in the said form.  The respective application form can be downloaded from the Ministry for Finance on this link.


Submitting the Application

Applications under this Scheme, including the documents required to be submitted with the application, should reach the VAT Department within three (3) months from the date of marriage. Applications forms should be sent to

Value Added Tax Department
16, Centre Point Building
Triq Ta’ Paris
B’Kara
BKR 4633


Payment of Grant

The grant will be paid jointly to the husband and wife by cheque posted to the address shown on the application.


Validity of Application

An application shall not be deemed to have been submitted unless it is full and complete in all material respects and unless it contains all the information and is accompanied by all the documents requested therein.


Amendments to the Scheme

The Minister of Finance shall have the right to make any amendments to this Scheme by the publication of the said amendments in the Gazette.


For more info:

Minister of Finance, the Economy and Investment
Maison Demandols
South Street
Valletta
VLT 1102

Tel: 25998244, 25998202
Email: info.mfin@gov.mt
Web: http://www.finance.gov.mt

 

VAT Department
16, Centre Point Building
Ta’ Paris
B’Kara
BKR 4633

Telephone: (+356) 153
Email: vat@gov.mt
Web: http://www.vat.gov.mt


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