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• M26029 - Article 11 - Session with MTCA (Online)

  • When
    6 Feb 2026
  •  
    09:30 - 11:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:15
  Sessions Time: 09:30 - 11:30  including a 15-minute break
  Speakers: Mr Andrew Buhagiar, Mr Lydon Farrugia

  Moderator: Mr Mirko Gulic

  Venue:   Online Webinar

  Participation Fees 
  MIA Members: €28.00

  Non-MIA Members: €50.00

  Retired Members: €15.00

  Students: €20.00

  *Group bookings for 3 or more participants available.

  agenda

  Part 1 – Mirko Gulic, Deputy Chairperson of the MIA Indirect Taxation Group
  1. Small Undertakings: Key Changes
  2. Article 11
  • 2025 changes including registration thresholds
  3. Brief overview of new Article 11A
  4. Interaction between Article 11 and Article 12
  

  Part 2 – MTCA representatives - Mr Andrew Buhagiar Director (Taxpayer service) Tax Operations & Mr Lydon Joseph Farrugia Vella, Director (Registration, Filing and assessment) Tax Operations

  1. Statistics
  • Some interesting numbers from the MTCA
  2. Access to the MTCA VAT Portal
  • Log in and submission procedure
  • Forms and process required to obtain access
  3. Support for Taxpayers
  • Business First assistance
  4. Nil VAT Returns
  • Obligations for taxpayers with turnover below €7,000
  5. Practical Portal Walk Through
  

  Why is the session of relevance to our members?

  As from the 2025 declaration (filed in 2026), VAT compliance for persons registered under Article 11 must be completed through mandatory electronic filing. This session provides attendees with the practical knowledge needed for electronic submission, including how to access and use the MTCA VAT Portal, submit declarations, and meet the updated deadlines.
  To ensure members understand the full picture, the session will also briefly revisit the 2025 Article 11 and 11A rule changes, including updated thresholds and registration conditions, so that electronic filing is understood within the correct legislative framework. The session equips professionals to support clients effectively and avoid common compliance pitfalls in a fully digital VAT environment.

  Target Audience

  • Accountants, auditors and other professionals supporting Article 11 clients

  • Finance teams and corporate service providers

  • Small business owners and administrators who must file electronically for the 2025 period

  • Professionals seeking clarity on both the legislative and procedural updates

  • Taxpayers registered under Article 11

  Speakers' Profiles

  Mr Andrew Buhagiar is presently the Director, Taxpayer Services within the Malta Tax and Customs Administration. The Directorate’s main goals are the Operations of the MTCA within various taxes, the link between the MTCA and the various stakeholders and to implement the MTCA’s strategy as indicated earlier this year.
  He joined the then VAT Department in the year 2001 and worked in Operations, Business and Information Technology and joined the MTCA when the merger took place.

  Mr Lydon J. Farrugia Vella, an accountant by profession, serves as Director at the Malta Tax and Customs Administration, where he leads tax operations and compliance. With over sixteen years of experience, he bridges tax rules with practical implementation, overseeing the operational rollout of new tax laws and digital reforms to ensure Malta’s tax system remains efficient and aligned with EU standards.

  Mr Mirko Gulic is a Fellow member of the Malta Institute of Accounts where he serves as Vice Chairperson of the Indirect Taxation Committee. Has broad experience in indirect taxation and is involved in various tax advisory services relating to this area. Joined PwC in 2005 after reading for the Bachelor of Accountancy (Hons.) and worked for five years in the Assurance service line. In 2010 joined the Tax service line and in 2012 was awarded a diploma in taxation by the Malta Institute of Taxation. Lectures VAT at PwC Academy both in Malta and abroad and is also involved in a number of VAT health checks and reviews. Also held a number of training sessions in Dubai upon the implementation of VAT in the United Arab Emirates. Mirko is also part of the PwC EMEA FS VAT network team.

  EVeNT CPE COMPETENCies

  
  

  2 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
• M26022 - Transfer Pricing and Effects on VAT: Lessons from Case law (Online)

  • When
    26 Feb 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 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 examines the complex relationship between transfer pricing and VAT, an area often overlooked in practice. Using the recent CJEU case C-726/23 (Acromet) & other related cases as a focal point, we will explore how pricing policies within multinational groups can influence VAT treatment, compliance obligations, and risk exposure. The discussion will highlight practical implications for businesses operating cross-border and provide actionable insights for tax professionals.
  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSIOn

  • Understanding Transfer Pricing and VAT Interplay

     o How transfer pricing adjustments affect VAT calculations
     o Common misconceptions and compliance challenges

  • Case Analysis:

     o Key facts and findings of the cases
     o Implications for intra-group transactions and VAT liability
     o Lessons for structuring intercompany agreements
  • Risk Management and Compliance
     o Identifying VAT risks in transfer pricing policies
     o Documentation requirements and audit readiness
     o Strategies for aligning VAT and transfer pricing frameworks

  • Practical Guidance

     o Best practices for tax teams handling cross-border transactions
     o Coordination between direct and indirect tax functions
     o Preparing for future developments in EU VAT law

  
  

  
  

  Why is the session of relevance to our members?

  Transfer pricing adjustments can have significant VAT consequences, yet these are often underestimated. This session will provide clarity on the interaction between these two areas, using the Acromet case as a practical example. Whether you are a member or non-member, attending will help you anticipate risks, strengthen compliance, and align your tax strategies for better outcomes.

  Target Audience

  Tax professionals, accountants, auditors, finance managers, and legal advisors involved in transfer pricing and VAT compliance for multinational or cross-border operations.

  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
• 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

  Register

  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
• M26002.1 - VAT Intermediate Level - 3 Sessions (Online)

  • Start
    5 Mar 2026
  •  
  • End
    12 Mar 2026
  •  
  • Schedule
    3 sessions
  • Location
    Online Webinar

  Register

  Registration Time: Session 1 - 13 :15

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

                               Sessions 2 & 3 - 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 Intermediate Level

  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 Intermediate Level - Output and Input VAT – When to charge/not charge and when to claim/not claim VAT and why.
  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • 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

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • 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). 

  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
    25 Mar 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 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
• 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
• 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
• 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

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