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• M26002 - VAT Intermediate Level and Advanced Level - Package of 6 Sessions (Online)

  • Start
    5 Mar 2026
  •  
  • End
    23 Apr 2026
  •  
  • Schedule
    6 sessions
  • Location
    Online Webinar

  Registration is closed

  Registration Time: Session 1 - 13 :15

  Sessions Time: Session 1 - 13:30 - 16.45 including a 15-minute coffee break

                              Sessions 2,3,4,5 6 - 09:15 - 12:30 - including a 15-minute coffee break

  Speaker: Mr Saviour Bezzina

  Venue: Online Webinar

  
  

  MIA Members: €230.00

  Non-MIA Members: €440.00

  Retired Members: €110.00

  Students: €170.00

  BACKGROUND INFORMATION

  The scope of these three sessions is to brush up on the basic VAT concepts and principles needed to fulfil the VAT compliance obligations in a proper and timely manner. Session 1 will start off with tackling the two basic principles of output and input VAT which constitute the main elements of a typical VAT Return and the various issues relating to them. Session 2 will discuss the various VAT obligations VAT Registered persons are expected to fulfil and the implications if any such obligations are not adhered to in a proper and timely manner. Session 3 will focus on which documentation needs to be filled in and how through a walkthrough of all applicable VAT forms. Participation and Feedback are strongly encouraged together with using practical and worked examples to make the sessions much more interesting, useful and relevant for all attendees .

  Session 1  - Output and Input VAT – When to charge/not charge and when to claim/not claim VAT and why.

  • Output VAT – including Local transactions, ICSs/ICAs, Export/Imports, Cross Border Supplies of Services

  • Input VAT – including Partial Attribution, Capital Goods Scheme, Blocked Deductions, Invoice Details

  Session 2 Intermediate Level  – VAT Obligations – Including Registrations, Documentation, tax points, Taxable values, penalties and interest

  • VAT Registrations

  • VAT Documentation

  • Taxable Value

  • Tax Point

  • Penalties and Interest

  Session 3 Intermediate Level  – VAT Forms – Which documents to file, when and how. 

  • VAT Return (Article 10)

  • Annual VAT Declaration (Article 11)

  • Form 04 and Form 05 (Article 12)

  • Recapitulative Statements

  • Intrastat Forms

  • VAT Return Adjustment Forms

  WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?

  The application of the correct VAT treatment is of paramount importance and failure to do so may result in various negative business, reputational and financial implications. From experience certain practitioners and accounting staff often rely on the VAT treatment that was applied in the past without checking or knowing whether any change in the various factors should have triggered a change in the VAT treatment.  Hence it would be beneficial to get to know why the said VAT treatment is being adopted and which changes might lead to a change in the VAT treatment currently being applied. Moreover it is also essential to understand the various VAT compliance obligations that one may be exposed to and the proper way how to fulfill such obligations in a timely manner.

  Target audience

  This course is ideal both to newcomers in the VAT sphere (who have an opportunity that in just 3 sessions they can get a very good theoretical and practical understanding of the main VAT concepts from A to Z) and also to more experienced staff (accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in the VAT sphere for a number of months/years (who may need to brush up their technical knowledge in an intensive manner or fill in certain gaps and clarify certain issues relating to certain transactions).

  BACKGROUND INFORMATION AVANCED LEVEL

  The advanced VAT course is a 3 session course targeted towards those who already have a basic knowledge of VAT and want a more in-depth understanding of some of the most applicable and important VAT provisions. Throughout the course specific VAT topics (see Agenda below) will be discussed in a detailed manner (including how the VAT treatment has changed and developed in view of new VAT Department guidelines, EU Regulations and Case Law) for the attendees to be able to build a more extensive knowledge of VAT and hence be in a better position to apply the correct VAT treatment to more complex transactions. Participation and Feedback are strongly encouraged together with using practical and worked examples to make the sessions much more interesting, useful and relevant for all attendees .
  

  Session 1 Advanced level  – VAT Place of Supply Rules – Where does a Supply take place for VAT purposes and why.
  

  VAT Place of Supply rules (including the concepts of taxable and non-taxable persons, place of establishment/fixed establishment, and the applicability of certain exceptions to the general rules)

  Session 2 Advanced level  – VAT Exemptions – Which transactions are actually VAT Exempt any why.

  VAT Exemptions (including the application certain VAT Exemptions of particular importance such as Insurance and Financial Services, Shipping and Aviation, Immovable Property and Gambling and related services)

  Session 3 Advanced level  – VAT Treatment of Complex Transactions

  VAT treatment of complex transactions (including triangulation, call-off stock and other complex chain transactions and how these are to declared, cross border trade in services and right of refund and partial attribution in case of mixed activities)

  WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?

  Whilst most practitioners are likely to be quite familiar with the applicable VAT treatment of straight forward day to day transactions, complication and issues start arising when more complex transactions are encountered. Given that the correct VAT treatment needs to be determined and applied prior to the transaction taking place (rather than later such as in corporate tax) it is of utmost importance that one anticipates any issues with the VAT treatment and how these can be dealt with. The scope of these three sessions is that of identifying these factors which will shape the vat treatment of these challenging scenarios with a view to ensuring the proper and timely application of the correct VAT treatment.

  Target audience

  This course is intended for those practitioners, professionals, students and accounting staff who already have a basic knowledge of VAT and want a more in-depth understanding of some of the most applicable and important VAT provisions as applicable in various ‘not so straight forward’ scenarios.
  

  Speaker's Profile

  Saviour is the director 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, MIT and IFSP 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.

  EVENT CPE COMPETENCIES

  18 Hours Core (Full course)

  CPE hours will be allocated according to the attendance of the events.

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details
• M26009 - Malta income tax and duty considerations in the context of Mergers & Acquisitions (Online)

  • When
    1 Apr 2026
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speakers: Mr Christian Vella & Ms Nicola Attard
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €40.00
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  Transactions involving mergers and acquisitions can give rise to several complexities from an income tax and duty perspective. The implementation of such transactions, as well as restructuring exercises undertaken post-implementation, can give rise to several income tax and duty considerations which will be further discussed in this seminar.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  Tax and duty implications in relation to mergers, tax and duty implementations pre and post acquisitions, share transactions and asset transfer transactions.

  Why is the session of relevance to our members?

  In order to obtain a better understanding of the relevant Malta income tax and duty considerations arising in relation to mergers and acquisitions. This seminar shall also provide additional insight into the Malta income tax and duty aspects of restructuring exercises subsequent to mergers and acquisitions as well as any compliance obligations arising as a result thereof.

  Target Audience

  Accountants, tax advisors and corporate advisors

  Speaker's Profile

  Christian Vella is currently a senior tax manager at Deloitte Malta. He currently forms part of the tax mergers and acquisitions department within the firm’s tax practice. Chris mainly focuses on engagements primarily relating to shareholder restructuring exercises, succession planning engagements, mergers and acquisitions as well as general tax advisory services.

  Nicola Attard is a manager at Deloitte Malta, forming part of the mergers and acquisitions department within the firm’s tax practice. She currently focuses on tax advisory engagements, primarily relating to succession planning, operational restructuring exercises as well as mergers and acquisitions.

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details
• M26051 - Understanding Permanent and Fixed Establishments: Key Principles for Cross Border Business (Online)

  • When
    14 Apr 2026
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speakers: Ms Ruth Farrugia & Ms Jessica Montebello
  Venue:   Online Webinar

  Participation Fees
  MIA Members: €40.00
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  In a global economy, businesses often operate across multiple jurisdictions—intentionally or through digital presence—making it crucial to understand when and where tax and VAT obligations arise. This webinar will provide a clear and practical introduction to two fundamental concepts - Permanent Establishment (PE) for Tax Purposes and Fixed Establishment (FE) for VAT Purposes. Despite sounding similar, PE and FE are distinct legal concepts with different criteria, implications, and risks—and misunderstanding them can lead to significant compliance issues, penalties, and unexpected tax exposures. accountants, tax and VAT analysts and students who are inspired to progress their career in tax and VAT matters.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • What is a Permanent Establishment (PE) in terms of the OECD model tax convention?
  • What is a Fixed Establishment (FE) in terms of EU VAT Directive and CJEU Case law?
  • Key differences between PE and FE under international tax and VAT frameworks
  • Maltese Tax and VAT implications arising on the creation of a PE and an FE
  • Key case studies and recent developments

  Why is the session of relevance to our members?

  • To strengthen advisory capabilities on cross border structuring and compliance,
  • to better identify when an activity may trigger tax and VAT obligations in another jurisdiction,
  • to improve risk assessments related to permanent and fixed establishments
  • to accurately determine place of supply and manage VAT registration risks
  • to gain practical insights that go beyond textbook definitions.

  Target Audience

  Accountants, tax and VAT analysts and students who are inspired to progress their career in tax and VAT matters.   

  Speakers' Profiles

  Ruth is a Tax Director at Forvis Mazars in Malta where she is involved in providing tax advice as well as compliance services to both local and international clients. She has been awarded the Bachelor of Accountancy (Hons) from the University of Malta and the Advanced Diploma in International taxation from the Chartered Institute of Taxation. She is a Certified Public Accountant, a Fellow Member of Malta Institute of Accountants and forms part of its Direct Tax Committee.

  Jessica joined Forvis Mazars in 2023 and currently serves as a VAT Assistant Manager. She brings extensive experience across a broad range of sectors and has developed strong technical expertise in indirect taxation. Jessica holds a Master’s in Accountancy from the University of Malta (2018), after which she obtained her warrant as a Certified Public Accountant. She went on to achieve the Advanced Diploma in International Taxation (ADIT) from the Chartered Institute of Taxation, as well as the VAT Compliance Diploma from the Association of Taxation Technicians (ATT). Jessica is also a member of the Indirect Taxation Committee of the Malta Institute of Accountants, where she contributes to technical discussions and supports ongoing developments within the indirect tax landscape.

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details
• M26002.2 - VAT Advanced Level - 3 Sessions (Online)

  • Start
    16 Apr 2026
  •  
  • End
    23 Apr 2026
  •  
  • Schedule
    3 sessions
  • Location
    Online Webinar

  Register

  Registration Time: 09:00

  Sessions Time: 09:15 - 12:30 including a 15-minute coffee break

  Speaker: Mr Saviour Bezzina

  Venue: Online Webinar

  
  

  MIA Members: €120.00

  Non-MIA Members: €225.00

  Retired Members: €60.00

  Students: €90.00

  
  

  BACKGROUND INFORMATION ADVANCED LEVEL

  The advanced VAT course is a 3 session course targeted towards those who already have a basic knowledge of VAT and want a more in-depth understanding of some of the most applicable and important VAT provisions. Throughout the course specific VAT topics (see Agenda below) will be discussed in a detailed manner (including how the VAT treatment has changed and developed in view of new VAT Department guidelines, EU Regulations and Case Law) for the attendees to be able to build a more extensive knowledge of VAT and hence be in a better position to apply the correct VAT treatment to more complex transactions. Participation and Feedback are strongly encouraged together with using practical and worked examples to make the sessions much more interesting, useful and relevant for all attendees .

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  Session 1 Advanced level  – VAT Place of Supply Rules – Where does a Supply take place for VAT purposes and why.
  

  VAT Place of Supply rules (including the concepts of taxable and non-taxable persons, place of establishment/fixed establishment, and the applicability of certain exceptions to the general rules)

  Session 2 Advanced level  – VAT Exemptions – Which transactions are actually VAT Exempt any why.

  VAT Exemptions (including the application certain VAT Exemptions of particular importance such as Insurance and Financial Services, Shipping and Aviation, Immovable Property and Gambling and related services)

  Session 3 Advanced level  – VAT Treatment of Complex Transactions

  VAT treatment of complex transactions (including triangulation, call-off stock and other complex chain transactions and how these are to declared, cross border trade in services and right of refund and partial attribution in case of mixed activities)

  WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?

  Whilst most practitioners are likely to be quite familiar with the applicable VAT treatment of straight forward day to day transactions, complication and issues start arising when more complex transactions are encountered. Given that the correct VAT treatment needs to be determined and applied prior to the transaction taking place (rather than later such as in corporate tax) it is of utmost importance that one anticipates any issues with the VAT treatment and how these can be dealt with. The scope of these three sessions is that of identifying these factors which will shape the vat treatment of these challenging scenarios with a view to ensuring the proper and timely application of the correct VAT treatment.

  SPEAKER'S PROFILE

  Saviour is the director 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, MIT and IFSP 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.

  EVENT CPE COMPETENCIES

  9 Hours Core 

  CPE hours will be allocated according to the attendance of the events.

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details
• M26023 - Immovable Property and VAT with Special Focus on Tax in Danger Certificates (Online)

  • When
    30 Apr 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speakers: Mr Kenneth Cremona & Ms Michela Scicluna
  Venue:   Online Webinar

  Participation Fees
  MIA Members: €40.00
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  This session addresses one of the most intricate areas of VAT: immovable property transactions. It will delve into the VAT treatment of property sales, leases, and development projects, while placing special emphasis on the role and implications of Tax in Danger Certificates. Participants will gain clarity on compliance obligations, risk mitigation strategies, and practical considerations for handling property-related VAT issues.
  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • VAT Framework for Immovable Property

     o Scope of VAT on property transactions under Maltese and EU law
     o Exemptions and options to tax
     o Common compliance challenges
  • Tax in Danger Certificates
     o Purpose and legal basis
     o When and why they are issued
     o Impact on property transactions and VAT obligations

  • Risk Management and Practical Issues

     o  Handling VAT in property development and leasing
     o Documentation and audit readiness
     o Strategies for mitigating exposure in high-risk transactions
  • Future Outlook
     o Legislative trends and potential reforms
     o Best practices for staying compliant in a changing regulatory environment

  
  

  Why is the session of relevance to our members?

  VAT on immovable property is complex and high-risk, especially when Tax in Danger Certificates come into play. This session will provide practical guidance on navigating these challenges, ensuring compliance, and managing risk effectively. Whether you are a member or non-member, attending will help you stay informed and prepared for property-related VAT obligations.

  Target Audience

  Tax professionals, accountants, auditors, legal advisors, property developers, and real estate professionals involved in VAT compliance for immovable property transactions.

  Speakers' Profiles

  Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.

  Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce
  Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms
  in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a midtier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela
  obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021,
  Michela successfully completed the MIT Course in Taxation provided by the Malta
  Institute of Taxation. Further enhancing her professional credentials, she secured her
  CPA Warrant in September 2021. Michela is now a Manager currently specialising in
  Indirect Taxation at RSM Malta

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details
• M26032 - VAT Treatment of Insurance and other Financial Services (Online)

  • When
    7 May 2026
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Mr Saviour Bezzina
  Venue:   Online Webinar

  Participation Fees 
  MIA Members: €40.00
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  Insurance and other financial services are two thriving sectors of the Maltese economy which give rise to numerous transactions carried out by Maltese and foreign entities involved in these sectors. Such transactions trigger Maltese VAT implications including registration, compliance, chargeability, filing and other implications. Hence it is of utmost importance that one is aware of any Maltese VAT implications arising from such transactions to take the appropriate actions in a timely and correct manner. Failure to do so might prove to be costly resulting in potential incorrect pricing, under/over declaration of output/input VAT, late registrations/invoicing/filing and other implications.
  The objective of the session is to identify the main provisions in the Maltese VAT Act Cap.406 of the Laws of Malta and the EU VAT Directive 2006/112/EC applicable to these sectors and discuss the correct way such provisions are to interpreted from a Maltese VAT perspective. To do so, apart from the respective legislations, reference will also be made to relevant CJEU Cases, VAT Department Guidelines, Council Implementing Regulations, and other relevant literature.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Background Information (inc. Transaction types: Domestic vs Cross Border Transactions)

  • Taxable Person (inc. funds, holding companies, directorships,)

  • Goods or Services (inc. disbursements/recharge of costs)

  • Place of supply (inc. B2B vs B2C, Exceptions vs General Rules)

  • VAT Exemptions (inc. conditions to be satisfied)

  • VAT Chargeability (inc. Reverse Charge Mechanism)

  • Right of Refund

  • VAT Registration Obligations (Arts 10, 11, 12 and VAT Grouping)

  Why is the session of relevance to our members?

  Attendance is encouraged for participants to understand when VAT is due to be charged or not due to the applicability of particular VAT Exemptions (hence avoiding charging/self-charging VAT when there is an opportunity not to) and at the same time making sure that VAT Exemptions are not interpreted and applied incorrectly as it might prove to be costly. More importantly, the session will explain the theoretical basis and the respective practical implementation of the VAT treatment to be applied for such services enabling the participants to understand which are those factors/provisions which determine the VAT treatment any why. As always, active participation and questions from participants are encouraged and will be tackled and answered during the session itself making the session more useful and relevant for all those attending.

  Target Audience

  This course is ideal both for experienced personnel (directors, accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in the sectors for a number of months/years (who may need to brush up their technical knowledge or fill in certain gaps and clarify certain issues relating to certain transactions) as well as newcomers in the respective sectors (who have an opportunity to get a very good theoretical and practical understanding of the main applicable VAT concepts) .

  Speaker's Profile

  Saviour is the director 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, MIT and IFSP 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.

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details
• M26050 - The 2025 Amendments to the OECD Commentaries, with particular focus on Home Office PEs (Online)

  • When
    14 May 2026
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Dr Timothy Borg Olivier
  Venue:   Online Webinar

  Participation Fees 
  MIA Members: €40.00
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  The 2025 amendments to the OECD Commentaries brought about significant changes to the interpretation of article 5 of the OECD Model Tax Convention, with particular emphasis being given to the creation of a permanent establishment by virtue of home offices. This session shall re-visit the concept of Permanent Establishments and explore the recent changes in the Commentaries, providing practical examples of when a home office may give rise to a risk of a permanent establishment.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  Permanent Establishments; Home office

  Why is the session of relevance to our members?

  This session will address the recent amendments to the OECD Commentaries to article 5 of the OECD Model Tax Convention. The session will be particular focused on the scenarios in which an employee working from a home office in a foreign jurisdiction could give rise to a foreign permanent establishment for his employer. Professionals advising clients or working in-house in groups with international presence should attend to understand the relevant changes and clarifications brough about by such amendments.

  Target Audience

  Tax advisors and in-house tax lawyers for groups with international presence.
  

  Speaker's Profile

  Timothy Borg Olivier is a lawyer by profession and is currently a Senior Manager within the international tax team at Deloitte Malta. Timothy studied law at the University of Malta before furthering his studies at the University of Leiden where he read for and successfully obtained an Advanced Masters in International Tax Law from the International Tax Centre. Following his graduation, Timothy served as a Teaching Assistant within the International Tax Centre. Timothy advises and assists a number of local and international clients in connection with cross border transactions and has particular industry expertise in relation to the iGaming industry.

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details
• M26041 - Personal Tax Returns (Online)

  • When
    5 Jun 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Dr Jeanette Calleja Borg 
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €40.00
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  This will be a practical session which will go through the income tax return for individuals and or self employed persons and will discuss how to compile it under different scenarios.

  Specific topics to be covered during the session

  The session will go over the tax return different sections, income, deductions, other income, tax computation and credits.

  Why is the session of relevance to our members?

  A practical session to help clients complete their tax return.

  Target Audience

  Practitioners, self employed people and anybody involved in completing a personal tax return.

  Speaker's Profile

  Dr Jeanette Calleja Borg is a practitioner in the area of tax compliance with over 18 years experience. She read for a Bachelor of Commerce, a Bachelor of Accountancy (Hons.), a Masters in Financial Services from the University of Malta and subsequently a Ph.D in Taxation from the School of Law, within the Centre for Commercial Legal Studies at Queen Mary, University of London. Her area of research was Cross Border Group Loss Relief in the EU. Dr. Calleja Borg has also been a guest researcher at the Institute for Austrian and International Tax Law in Vienna. Dr. Jeanette Calleja Borg is a member of the Malta Institute of Taxation Council a Member the Malta Institute for Accountants and sits on the direct tax committees of both institutes.

  EVENT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details
• M26053 - VAT Treatment of Cross Border Transactions and International Trade – Goods and Services (Online)

  • When
    17 Jun 2026
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Mr Saviour Bezzina
  Venue:   Online Webinar

  Participation Fees 
  MIA Members: €40.00
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  *Group bookings for 3 or more participants available.

  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 OF THE SESSION

  The scope of the session is to first give an overview of the main types of cross border transactions that may exist (Part 1 - ICS/ICAs/Triangulation, Imports/Exports, Distance Sales, Part 2 - EU cross border supplies of services including tele-communications, Broadcasting and 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 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 how such cross-border transactions are to be declared in the local VAT Forms (VAT Returns, Recapitulative Statements, Intrastat Forms, Forms 04 etc.)

  
  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  Part 1 - Goods
  VAT Basics of International Trade – Goods & Services
  VAT Treatment – Cross Border Supplies of Goods
  Declaration in Maltese VAT Forms and Compliance obligations
  Practical Examples
  Part 2 - Services
  VAT Treatment – Cross Border Supplies of Services
  Declaration in Maltese VAT Forms and Compliance obligations
  Practical Examples

  Why is the session of relevance to our members?

  The scope of this session is to explain in a user friendly manner the thought process how one determines the correct VAT treatment of cross border transactions. It will start off with refreshing the VAT basics which are fundamental in order to arrive at the correct VAT treatment and moves on to tackling the vast majority of cross border transactions by means of practical examples explaining; how and why a particular VAT treatment was arrived at, the respective VAT implications and how this is to be declared in the VAT Return and other applicable VAT forms. As always, active participation and questions from participants are encouraged and will be tackled and answered during the session itself making the session more useful and relevant for all those participants .

  Target Audience

  Accounting Practitioners and other accounting staff dealing with the vat treatment of international trade and cross border transactions and with VAT Returns preparation

  Speaker's Profile

  Saviour is the director 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, MIT and IFSP 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.

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details
• M26054 - VAT Registrations (Online)

  • When
    28 Jul 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr Saviour Bezzina
  Venue:   Online Webinar

  Participation Fees 
  MIA Members: €40.00
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  This session will address the three categories of VAT registration in Malta (article 10, article 11 including 2025 changes/updates and article 12), examining the circumstances in which an obligation to register arises and when registration is an option.
  It will also address the implications of late registration, and the options for converting registrations.
  Registration of two or more persons as a single taxable person (VAT Grouping) will also be covered.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Article 10

  • Article 11

  • Article 12

  • VAT Grouping

  Why is the session of relevance to our members?

  Attendance is encouraged for participants to understand which VAT registration principles and obligations apply in particular scenarios (hence ensuring complying with vat registration obligations in a timely manner). Moreover, the session will explain the theoretical basis and the respective practical implementation of the VAT registration rights and obligations enabling the participants to understand which are those factors which determine whether a vat registration is an obligation or an option. As always, active participation and questions from participants are encouraged and will be tackled and answered during the session itself making the session more useful and relevant for all those participants .

  Target Audience

  This course is ideal both to experienced personnel (directors, accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in VAT for a number of months/years (who may need to brush up their technical knowledge or fill in certain gaps and clarify certain issues relating to VAT Registrations) as well as newcomers in the respective sectors (who have an opportunity to get a very good theoretical and practical understanding of the main applicable VAT registration concepts) .

  Speaker's Profile

  Saviour is the director 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, MIT and IFSP 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.

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details
• M26042 - Corporate Tax Returns (Online)

  • When
    30 Sep 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00

  Sessions Time: 09:15 - 12:30  including a 15-minute break

  Speaker: Dr Jeanette Calleja Borg 
  Venue:   Online Webinar
  

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €40.00
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  A practical session going through the tax return for Companies and discussing how best to compile it.  The seminar will focus on the most relevant and also new  Tax Return Attachments (TRAs.)

  Specific topics to be covered during the session

  • Completing the tax return for companies 

  • Discussing relevant TRAs such as Dividend, Interest and any new updates and changes for YA 2025.

  Why is the session of relevance to our members?

  Helps in completing the tax returns for companies

  Target Audience

  Accountants, tax practitioners and CFOs of companies

  Speaker's Profile

  Dr Jeanette Calleja Borg is a practitioner in the area of tax compliance with over 18 years experience. She read for a Bachelor of Commerce, a Bachelor of Accountancy (Hons.), a Masters in Financial Services from the University of Malta and subsequently a Ph.D in Taxation from the School of Law, within the Centre for Commercial Legal Studies at Queen Mary, University of London. Her area of research was Cross Border Group Loss Relief in the EU. Dr. Calleja Borg has also been a guest researcher at the Institute for Austrian and International Tax Law in Vienna. Dr. Jeanette Calleja Borg is a member of the Malta Institute of Taxation Council a Member the Malta Institute for Accountants and sits on the direct tax committees of both institutes.

  EVENT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details
• M26043 - Deductible expenses with particular emphasis on capital allowances (Online)

  • When
    24 Nov 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Dr Jeanette Calleja Borg
  Venue:   Online Webinar

  Participation Fees 
  MIA Members: €40.00
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  The seminar will delve into the main provisions of the Income Tax Act dealing with income tax deductions, mainly looking at the positive test found in Article 14 of the Income Tax Act and the negative test found in Article 26 of the Income Act. The seminar will give particular emphasis to capital allowances. The contents of this seminar will feature the mechanics of these allowances and the obligations set out by the law including the presentation of practical examples.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Allowable deductions under Article 14 Income Tax Act

  • Article 26 Income Tax Act

  • Capital allowances and how they are applied

  • The balancing statement

  Why is the session of relevance to our members?

  The session is useful for accountants and tax practitioners who want to enhance their knowledge with regards to allowable deductions in order to arrive at the correct chargeable income. The session will also focus on capital allowances and this session is useful for accountants and tax practitioners who wish to enhance their knowledge on the computation of capital allowances.
  

  Target Audience

  Accountants and lawyers working in the area of tax compliance.

  Speaker's Profile

  Dr Jeanette Calleja Borg is a practitioner in the area of tax compliance with over 18 years experience. She read for a Bachelor of Commerce, a Bachelor of Accountancy (Hons.), a Masters in Financial Services from the University of Malta and subsequently a Ph.D in Taxation from the School of Law, within the Centre for Commercial Legal Studies at Queen Mary, University of London. Her area of research was Cross Border Group Loss Relief in the EU. Dr. Calleja Borg has also been a guest researcher at the Institute for Austrian and International Tax Law in Vienna. Dr. Jeanette Calleja Borg is a member of the Malta Institute of Taxation Council a Member the Malta Institute for Accountants and sits on the direct tax committees of both institutes.

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details