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• M25066 - VAT Treatment of Insurance and other Financial Services (Online)

  • When
    17 Jul 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 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 are likely to trigger Maltese VAT implications in some shape or form 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.

  objectives of this session

  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 manner in which 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?

  This course is ideal both to 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) .

  Target Audience

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

  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
• M25061 - Intellectual Property – A Malta tax deep dive (Online)

  • When
    23 Jul 2025
  •  
    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 Christian Vella & Ms Nicola Attard
  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

  Ownership of intellectual property can give rise to several Malta income tax considerations, on both on ongoing basis and also upon acquisition or disposal thereof. This session shall aim to discuss in detail the applicable Malta income tax considerations with respect to article 14(1)(m) of the Income Tax Act and the recent amendments thereto, capital gains considerations with regards to acquiring or disposing of intellectual property and ongoing considerations on taxation of income derived from intellectual property

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Article 14(1)(m) of the Income Tax Act and recent amendments thereto

  • Capital gains considerations on acquisition or disposal of intellectual property

  • Taxation of royalty income derived from intellectual property

  Why is the session of relevance to our members?

  This session will help attendees obtain a better understanding of the salient Malta income tax considerations related to ownership of intellectual property through a combination of theory and practical examples.
  

  Target Audience

  Accountants, tax advisors, tax compliance practitioners, lawyers

  Speakers' Profiles

  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
• M25081 - Taxation of Passive Income (Online)

  • When
    4 Sep 2025
  •  
    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 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

  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
• 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

  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 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
• M25088 - An overview of the Maltese Tax Residency Schemes (Online)

  • When
    25 Sep 2025
  •  
    09:15 - 11:30
  • Location
    Online Webinar

  Register

  Registration Time:09:00
  Session Time: 09:15 - 11:30 including a 15 min break 

  Speaker: Ms Markita Falzon 

  Venue:   Online Webinar

  
  

  Participation Fees 
  MIA Members: €28

  Non-MIA Members: €50.00

  Retired Members: €15.00

  Students: €20.00

  *Group bookings for 3 or more participants available.

  
  

  BACKGROUND INFORMATION

  Malta offers a range of tax residency schemes designed to attract international investors, high-net-worth individuals, and globally mobile professionals. These schemes—such as the Malta Permanent Residence Programme 'MPRP', the Global Residence Programme 'GRP', the Highly Qualified Persons Regime 'HQPR' and the Nomad Residence Permit—provide flexible pathways to tax residence in Malta. Understanding the nuances of these schemes is important for tax professionals, legal advisors, and potential applicants to have the knowledge to attract such investors to Malta.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  During the session, we will delve into Malta’s tax residency framework, distinguishing between residence and domicile, and exploring how Malta asserts its jurisdiction to tax. We will also have a deep dive into the different tax residency schemes available in Malta, the conditions linked to such schemes and the respective tax considerations for each.

  Why is the session of relevance to our members?

  During the session, we will delve into Malta’s tax residency framework, distinguishing between residence and domicile, and exploring how Malta asserts its jurisdiction to tax. We will also have a deep dive into the different tax residency schemes available in Malta, the conditions linked to such schemes and the respective tax considerations for each.

  Target Audience

  • Tax advisors and consultants

  • Corporate service providers

  • High-net-worth individuals representatives

  • Accountants involved in tax planning

  
  

  Speaker's Profile

  Markita Falzon is a Certified Public Accountant specialised in direct taxation. Before joining Zampa Debattista, Markita worked with a medium sized audit firm for just over a year and with Deloitte for more than 6 years. She is a member of the Association of Chartered Certified Accountants (ACCA) and has been specialising in direct taxation since 2015. She has vast experience in corporate tax compliance, setting up of companies in Malta and domestic and international tax advisory matters. Markita is a member of the Malta Institute of Accountants and in 2017 she also became a member of the Malta Institute of Taxation after successfully obtaining Professional Certificate in Taxation. Markita forms part of the direct taxation committee of the Malta Institute of Accountants

  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
• M25070 -Corporate Tax Returns (Online)

  • When
    30 Sep 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

  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
• M25069 - Tax Refunds (Online)

  • When
    14 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: 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
• M25091 - VAT Landmark CJEU Cases – Shaping the European VAT Landscape (Online)

  • When
    21 Oct 2025
  •  
    13:30 - 15:30
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 15:30  including a 15-minute break
  Speakers: Mr Brandon Gatt, Dr Valentina Bruno
  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.

  BACKGROUND INFORMATION

  Over the years, the Court of Justice of the European Union (CJEU) has played a pivotal role in shaping the interpretation and application of VAT across the EU. Many of its landmark rulings have clarified the meaning of key provisions within the VAT Directive, offering essential judicial guidance where legislation alone may be open to multiple interpretations. These decisions have not only influenced how national tax authorities implement VAT rules but have also become vital reference points for VAT advisors and practitioners navigating complex or ambiguous scenarios.

  Objectives of this session

  This session aims to enhance participants' understanding of key CJEU rulings on VAT by examining how they have shaped the interpretation of the VAT Directive. Attendees will gain practical insights into applying these principles in advisory and compliance work, improving both technical accuracy and legal confidence.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • The CJEU’s procedure

  • Taxable Person

  • VAT Grouping

  • Holding Companies

  • Directorship Services

  • Consideration
  • Preparatory Acts

  • Mixed and Composite Supplies

  • Place of Supply Rules

  • Right of Deduction
  

  Why is the session of relevance to our members?

  This training course is particularly suitable for accountants, lawyers, and tax advisors who are working in or planning to specialise in taxation, especially in the field of indirect taxation, and who wish to gain a deeper understanding of the CJEU’s role, its interpretative approach, and the practical application of its VAT related judgments.

  Target Audience

  This training course is particularly suitable for accountants, lawyers, and tax advisors who are working in or planning to specialise in taxation, especially in the field of indirect taxation, and who wish to gain a deeper understanding of the CJEU’s role, its interpretative approach, and the practical application of its VAT related judgments.
  

  Speakers's Profiles

  Brandon Gatt is a Partner at Zampa Partners, leading the firm’s VAT practice. With over a decade of experience advising local and international clients, Brandon has built a reputation for delivering technically robust and commercially grounded VAT solutions across complex sectors, including Gaming and Financial Services.
  He is one of only two Maltese professionals to hold the prestigious EU VAT Expert Degree awarded by the VAT Forum, an international body of indirect tax specialists. A regular lecturer on VAT matters at recognised institutes, Brandon also provides in-house training to established businesses and contributes to the Indirect Tax Committees of both the Malta Institute of Accountants and the Malta Institute of Taxation.
  Brandon’s mindset is grounded in building trusted relationships through open communication, both with clients and within his team. He holds himself to high standards in every aspect of his work and strives to positively influence those around him, professionally and personally.

  Valentina Bruno is a lawyer by profession who graduated from the University of Malta after completing a Master of Advocacy in 2023. She joined Zampa Partners in 2021 as a VAT intern and now forms part of the VAT team as a VAT Associate. Valentina obtained her warrant to practice as a lawyer in front of the Courts of Malta and is currently enrolled in the VAT Expert Degree Course. Valentina is also currently reading for a Master of Arts in Law at the University of Malta. She is also one of the tutors at Zampa Partners Academy. 
  

  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
• 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
• M25092 -VAT & Financial Services: Applicability of Exemptions and Input VAT Recovery (Online)

  • When
    25 Nov 2025
  •  
    13:30 - 15:30
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 15:30  including a 15-minute break
  Speakers: Mr Brandon Gatt, Dr Valentina Bruno
  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.

  BACKGROUND INFORMATION

  The VAT exemption for financial services has been part of EU VAT law since its inception and was carried forward into Council Directive 2006/112/EC without major updates. However, this long-standing provision has become increasingly outdated in light of today’s complex and evolving financial products. This mismatch has led to considerable uncertainty and a growing body of cases from the Court of Justice of the European Union (CJEU) aimed at clarifying how the exemption should apply.

  Objectives of this session

  This session aims to equip participants with a clear understanding of the VAT exemption for financial services, its legal basis, and how it is interpreted in practice. By exploring key CJEU rulings, this webinar will clarify the scope of the exemption, its limitations, and the impact on input VAT recovery, providing valuable guidance for accurate application and compliance in today’s complex financial landscape.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Background information into the financial services sector
  • The 5-step methodical approach

  • Article 135 (1) (b-g) of Council Directive 2006/112/EC

  • Item 3 of Part Two of the Fifth Schedule of the Malta VAT Act

  • Input VAT Recovery with regards to financial Services such as the partial attribution ratio

  Why is the session of relevance to our members?

  This session is ideal for tax advisors, accountants, legal professionals, and finance specialists working with or advising on VAT in the financial sector. It also benefits those seeking to deepen their knowledge of VAT exemptions and ECJ jurisprudence affecting modern financial products together with the eligibility for input VAT recovery.

  Target Audience

  This session is ideal for tax advisors, accountants, legal professionals, and finance specialists working with or advising on VAT in the financial sector. It also benefits those seeking to deepen their knowledge of VAT exemptions and ECJ jurisprudence affecting modern financial products together with the eligibility for input VAT recovery.
  

  Speakers's Profiles

  Brandon Gatt is a Partner at Zampa Partners, leading the firm’s VAT practice. With over a decade of experience advising local and international clients, Brandon has built a reputation for delivering technically robust and commercially grounded VAT solutions across complex sectors, including Gaming and Financial Services.
  He is one of only two Maltese professionals to hold the prestigious EU VAT Expert Degree awarded by the VAT Forum, an international body of indirect tax specialists. A regular lecturer on VAT matters at recognised institutes, Brandon also provides in-house training to established businesses and contributes to the Indirect Tax Committees of both the Malta Institute of Accountants and the Malta Institute of Taxation.
  Brandon’s mindset is grounded in building trusted relationships through open communication, both with clients and within his team. He holds himself to high standards in every aspect of his work and strives to positively influence those around him, professionally and personally.

  Valentina Bruno is a lawyer by profession who graduated from the University of Malta after completing a Master of Advocacy in 2023. She joined Zampa Partners in 2021 as a VAT intern and now forms part of the VAT team as a VAT Associate. Valentina obtained her warrant to practice as a lawyer in front of the Courts of Malta and is currently enrolled in the VAT Expert Degree Course. Valentina is also currently reading for a Master of Arts in Law at the University of Malta. She is also one of the tutors at Zampa Partners Academy. 
  

  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
• 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
• M25093 - VAT Updates 2024/2025 – Getting up to Speed (Online)

  • When
    9 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 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

  The session will discuss recent and upcoming changes to the VAT and related legislation, including background information and explanation of other provisions which are connected to the said changes for a better understanding of the implications emerging from such changes. The session will also cover an overview of EU VAT Developments. Participants will be encouraged to raise any queries they might have in connection with the implementation of the said changes including the respective VAT implications.
  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  The session will cover various topics including:

  • Article 11 - Small Enterprises (Council Directive (EU) 2020/285 - SME Directive)

  • Virtual Events (Council Directive (EU) 2022/542 - the Reduced VAT Rates Directive)

  • New VAT Exemption (Budget Measures – Sanitary and Cancer related products)

  • Other Changes (Definitions, Scope of VAT, Registrations, Tax Periods, Invoicing, Cash Accounting)

  • CESOP

  • VAT Exemption on Devices and aids related to human disability - LN 12 of 2024 and Guidelines

  • Budget Implementation Act – Act 13 of 2024

  • New 12% Reduced VAT Rate – LN 231 of 2023 and Guidelines

  • VAT Guidelines on Sea Transport VAT Exemption

  • Updated Health VAT Exemption - LN 228 of 2024 and Guidelines

  • VIDA – VAT In the Digital Age Proposal

  • Budget Measures Implementation – Act 9 of 2025

  • Extension of Transport VAT Exemption – LN 88 of 2025

  Why is the session of relevance to our members?

  Keeping abreast of local and EU VAT updates is essential for the correct application and implementation of the applicable VAT treatment in a timely and proper manner. This is also useful for the proper fulfilment of the various compliance obligations, whilst avoiding penalties and interest which may be imposed in case of non-proper/timely compliance. It also serves for identifying any needs to update/change any VAT related policies and procedures.

  Target Audience

  This course is ideal for all finance personnel (including directors, accountants, lawyers, financial professionals, accounting students, financial staff) who deal with VAT related transactions/processes including VAT Returns, invoicing, and accounting and who want to keep abreast of VAT updates and developments.

  Speaker's Profile

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

  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