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VAT Treatment of Cross Border Transactions and International Trade (M1844)

 



Registration Time: 09.00
 
Session Time: 09.15 - 12.30 including a 15-minute coffee break 
 
Speaker: Mr Saviour Bezzina
 
Venue: Lower Ground, Tower Training Centre, Swatar 

 

BACKGROUND INFORMATION

Cross Border Transactions and International Trade often give rise to new situations/scenarios wherein a differentiating factor may trigger a change in the VAT treatment adopted in similar past transactions. In this respect it often happens that one is not fully aware as to which is the correct VAT Treatment to be adopted in such situations, keeping in mind also the VAT treatment being adopted by the involved parties in other countries and EU Member states.
 
 
OBJECTIVES 

The scope of the session is to first give an overview of the main types of cross border transactions that may exist (ICS/ICAs/Triangulation, Imports/Exports, EU cross border supplies of services including Electronically Supplied Services, Non-EU Supplies of Services etc.) and their respective VAT treatment. We will also identify the questions which need to be answered, which criteria need to be satisfied, and the procedure which needs to be adopted in each case in order to arrive at the appropriate VAT Treatment. We will also discuss the concept of Reverse Charge Mechanism and how it is to be applied and also how such cross border transactions are to be declared in the local VAT Forms (VAT Returns, Recapitulative Statements, Intrastat Forms, Forms 04 etc.) 
 
 
TOPICS ON AGENDA 
  • VAT Basics of International Trade
  • VAT Treatment – Cross Border Supplies of Goods
  • VAT Treatment – Cross Border Supplies of Services 
  • Declaration in Maltese VAT Forms and Compliance obligations 
  • Practical Examples 
  
 
TARGET AUDIENCE 

Practitioners and other accounting staff members dealing with the vat treatment/vat returns of international trade and cross border transactions
 
 
 
SPEAKER'S PROFILE

Saviour is the manager responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact.  He joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance, lectures regularly on VAT and indirect tax matters and is a member of the MIA and MIT Indirect Taxation Committees. Saviour was awarded the 2007 MIA prize as the best student who graduated in the Bachelor of Accountancy (Hons) Degree Course Group 2004/2006. 
 
 

 

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

BOOKING
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. 
 
TERMS AND CONDITIONS APPLY


 

Start Date: 26/07/2018

 

End Date: 26/07/2018

 

Service Provider: The Malta Institute of Accountants

 

Competences
Type Hours
Core 3.00

 

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