CPE Event Details
Cross-border VAT issues: the VAT Malta treatment and reporting of cross-border transactions (M1805)



Registration Time: 13.15
Session Time: 13.30 - 16.45 including a 15-minute coffee break 
Speaker: Dr Sarah Cassar Torregiani
Venue: Lower Ground, Tower Training Centre, Swatar



The seminar will provide an overview of the issues which arise when applying VAT to cross-border supplies and purchases (EU and non-EU). It will examine the basic rules and principles underlying cross-border supplies of goods and services on a B2B and B2C basis, the manner in which these are to be reported for Malta VAT purposes, and practical issues which may arise. 
This seminar will review the basic principles and rules relevant to cross-border transactions and their application from a practical perspective.
The topics that will be covered include:
  • The rules for cross-border supplies of goods (basic principles
  • The rules for cross-border supplies of services (basic principles) 
  • The reverse charge
  • Reporting cross-border supplies and purchases in a VAT return, and other reporting requirements
  • some practical issues and a case study 

This seminar is relevant for financial controllers, accountants and other persons who handle VAT reporting and compliance matters.

Dr. Sarah Cassar Torregiani is a lawyer who specializes in VAT. She graduated Doctor of Laws from the University of Malta in 2001, after which she pursued her postgraduate studies at King’s College University of London, obtaining a Master of Laws in Taxation in 2002.  
She commenced her professional career as a general tax advisor (direct and indirect tax) with one of the Big Four accountancy firms. Over the years she developed a focus in VAT, becoming the Firm’s primary VAT specialist, providing advice on technical and compliance matters, and leading VAT advisory projects and initiatives, in particular those relating to regulated sectors such as financial services and gaming. Since 2015, Sarah has practiced on a free-lance basis, providing technical support and advice on local and EU VAT matters, as well as practical VAT training.
Sarah is a Visiting Lecturer in VAT with the Faculty of Law at the University of Malta, and also lectures in VAT on courses organized by the Malta Institute of Taxation, the Malta Institute of Management and other professional associations. She is the local correspondent on VAT matters for the IBFD. Sarah is a member of the Indirect Tax Committee of the Malta Institute of Taxation and, since 2014, has been a member of the EU Commission’s VAT Expert Group as a representative of the Malta Institute of Taxation.  


MIA Members: €35.00
Non-MIA Members: €70.00
Retired Members: €15.00
Students: €20.00

Individual bookings are to be placed and paid online (below). 
Group bookings and Retired MIA Members are requested to fill in the registration form and send it by post along with payment. 


Start Date: 25/01/2018


End Date: 25/01/2018


Service Provider: The Malta Institute of Accountants


Type Hours
Core 3.00


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