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• M25030 - TOMS Unpacked: VAT Insights for Tourism with Confidence (Online)

  • When
    29 Apr 2025
  •  
    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 Kenneth Cremona
  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

  By popular demand, this session is being organised to dive into the Tour Operators Margin Scheme (TOMS). We will design this discussion to equip professionals in the tourism and hospitality industry with the tools needed to be able to utilise this scheme. We will explore the current rules, recent updates, and expected changes in VAT legislation, with an increased focus on practical application and industry-specific case studies.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. Understanding TOMS and its purpose
  2. All relevant Case Law examples
  3. The Future of TOMS
  4. Case studies and industry specific example.

  Why is the session of relevance to our members?

  Through this session, attendees will gain:

  • A solid understanding of TOMS and its nuances.

  • Practical tools to address challenges and ensure compliance.

  • Insights into expected changes in the future

  This highly anticipated session is indispensable for industry professionals, tax advisors, and policymakers looking to stay ahead in the evolving landscape of VAT and tourism.

  Target Audience

  Accountants, Accounting Students, VAT Advisors, Lawyers

  Speaker's Profile

  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.

  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
• M25040 - Taxation of Passive Income (Online)

  • When
    13 May 2025
  •  
    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 Christian Vella 
  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

  Specific Malta income tax considerations may arise at both the level of the payor and the recipient when dealing with different types of passive income, including dividend income, interest income, rental income and royalty income. Such considerations also differ depending on whether the payor / recipient is a Malta resident person or a non-Malta resident person. Maltese tax legislation also contains a number of alternative Malta income tax treatments for different sources of income, which can in certain cases be applied at the option of the taxpayer. The session will aim to provide an in-depth overview of the relevant Malta income tax considerations arising in respect of passive income.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  Malta income tax considerations arising with respect to dividend income, rental income, royalty income and interest income.

  Why is the session of relevance to our members?

  The session will aim to help attendees become more familiar with the relevant Malta income tax considerations arising with regards to passive income, along with providing an overview of how to calculate the applicable Malta income tax due with respect to the different sources of income. The session will involve a discussion of the relevant provisions in Maltese tax legislation relating to passive income, as well as discussion around a number of practical examples to help better reflect the principles being discussed.
  

  Target Audience

  Accountants, tax advisors, tax practitioners

  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
• M25052 - VAT and Recharging & sharing joint expenses (Online)

  • When
    27 May 2025
  •  
    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 Kenneth Cremona
  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 aims at providing a comprehensive analysis of the VAT implications of recharging and sharing joint expenses, a fundamental issue for corporate groups, partnerships, and organisations engaged in cost-sharing arrangements. The VAT treatment of these transactions varies based on the nature of the expense, the VAT registration status of the parties involved, and the application of specific exemptions. Ensuring compliance while minimising financial exposure requires a precise understanding of these rules. A key focus will be on the Cost Sharing Group (CSG) exemption, which allows organisations engaged in VAT-exempt or non-business activities to collaborate without incurring additional VAT liabilities.
  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. Refresher on core principles of VAT
  2. Review of current rules addressing this topic
  3. Overview of provisions dealing with this topic
  4. Overview of the case law involving this topic
  5. Practical examples focusing on recharges

  Why is the session of relevance to our members?

  Professionals should join this session to gain a thorough understanding of this grey area within VAT. & seek how it applies in their particular industry

  Target Audience

  Accountants, Accounting Students, VAT Advisors, Lawyers

  Speaker's Profile

  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.

  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
• M25046 - Personal Tax Returns (Online)

  • When
    6 Jun 2025
  •  
    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

  The seminar is a practical training session in the distribution of dividends and calculation of the applicable tax refund.

  Specific topics to be covered during the session

  • Who is entitled to claim the tax refund

  • Registering a shareholder for refund purposes

  • Tax refunds

  • Applicable refund

  • The Refund Claim Form

  • Other Matters

  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
• M25053 - A seminar on tax invoices and fiscal receipts: the similarities and differences.(Online)

  • When
    23 Sep 2025
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr Kenneth Cremona
  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 seminar will provide a detailed legal and practical analysis of tax invoices and fiscal receipts, focusing on their similarities, differences, and regulatory requirements under applicable VAT legislation. Proper issuance and compliance with these documents are essential to ensuring accurate tax reporting and avoiding potential liabilities. Reference will be made to the Twelfth and Thirteenth Schedules of the VAT Act, which respectively set out the specific obligations and formats for tax invoices and fiscal receipts within the VAT framework.
  Compliance challenges and the consequences of non-adherence to VAT regulations.
  To provide a practical perspective, the session will conclude with practical case studies illustrating best practices and common pitfalls in the issuance and processing of tax invoices and fiscal receipts. Attendees will gain a thorough understanding of their correct application within the VAT system, ensuring compliance and minimizing tax exposure.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. Revisiting Invoices- the essentials of the Twelfth Schedule
  2. Revisiting Fiscal Receipts- the essentials of the Thirteenth Schedule
  3. Overview of the case law involving this topic
  4. Practical examples focusing on invoices and fiscal receipts

  Why is the session of relevance to our members?

  Professionals should join this session to gain a thorough understanding of this grey area within VAT. & seek how it applies in their particular industry

  Target Audience

  Accountants, Accounting Students, VAT Advisors, Lawyers

  Speaker's Profile

  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.

  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
• M25054 - VAT and maritime activities (Online)

  • When
    23 Oct 2025
  •  
    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 Kenneth Cremona
  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 seminar shall provide a professional analysis of VAT implications for Malta’s maritime sector, covering vessel ownership, leasing, chartering, port services, and compliance obligations. Reference will be made to relevant VAT legislation, including the recent extension of VAT exemptions for scheduled sea passenger transport, effective 1st August 2024.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. Refresher on core principles of VAT
  2. Review of current rules addressing this topic
  3. Overview of provisions dealing with this topic
  4. Overview of the case law involving this topic
  5. Practical examples focusing on recharges

  Why is the session of relevance to our members?

  Professionals should join this session to gain a thorough understanding of this particular industry and address issues as well as explore efficiency opportunities

  Target Audience

  Accountants, Accounting Students, VAT Advisors, Lawyers

  Speaker's Profile

  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.

  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
• M25056 - VAT and Fixed Establishments: A journey through different case law as there is a lack of harmonized guidance (Online)

  • When
    19 Nov 2025
  •  
    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 Kenneth Cremona
  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 seminar aims at offering a structured analysis of the concept of fixed establishments for VAT purposes, a complex and often ambiguous area of VAT law due to the absence of harmonised EU guidance. The session will explore key case law developments that have shaped the interpretation and application of fixed establishments, addressing critical legal and compliance challenges for businesses operating across multiple jurisdictions.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. Overview of the legal framework defining fixed establishment (“FE”)
  2. Examining FE & their relevant in cross border transactions
  3. Overview of the case law involving this topic
       a. Defining human and technical resources
  4. The potential risks of misinterpretation, and the impact on tax planning strategies
  5. Practical examples focusing on invoices and fiscal receipts

  Why is the session of relevance to our members?

  Professionals should join this session to gain a thorough understanding of this grey area within VAT.

  Target Audience

  Accountants, Accounting Students, VAT Advisors, Lawyers

  Speaker's Profile

  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.

  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
• M25057 - An Overview of Customs (including discussion on the proposed EU Customs Reform) (Online)

  • When
    4 Dec 2025
  •  
    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 Kenneth Cremona
  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 seminar will offer a comprehensive overview of the fundamental principles of customs law, regulatory obligations, and the evolving landscape of customs practices. Special attention will be given to the proposed EU Customs Reform, which aims to modernise and streamline customs processes, enhance risk management, and drive digital transformation across the EU.
  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. Overview of the key Customs concepts:
     a. Product classification
     b. Customs valuation
     c. Rules of origin
     d. Essential customs procedures
  2. Examining and discussing the EU Customs reform
  3. Practical insights and case studies

  Why is the session of relevance to our members?

  Professionals should join this session to gain a thorough understanding of the changes that lie ahead in respect to customs.

  Target Audience

  Accountants, Accounting Students, VAT Advisors, Lawyers

  Speaker's Profile

  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.

  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