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• 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

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

  Specific topics to be covered during the session

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

  Why is the session of relevance to our members?

  A practical session to help clients complete their tax return.

  Target Audience

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

  Speaker's Profile

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

  EVENT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M25065 - VAT Exemptions (Online)

  • When
    11 Jun 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 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 EU VAT Directive 2006/112/EC provides for various VAT exemptions which are transposed into the Fifth Schedule to the Maltese VAT Act Cap.406 of the Laws of Malta applicable to particular supplies of goods and services. The session will focus on the main VAT exemptions primarily:
  • Exemptions with credit,
  • Exemptions Without Credit
  • Exempt Intra community Acquisitions
  • Exempt importation
  During the session we will discuss mainly the conditions and respective criteria which need to be satisfied for such exemptions to apply including the effect on the right of refund too. The importance is primarily two-fold; on one side one needs to ensure that the exemptions are only applied when all the applicable conditions are satisfied, hence avoiding under declaring any output VAT (with the respective implications of penalties and interest). On the other hand, it is equally important to be aware of the applicability of the exemptions, which if not identified in a timely manner might lead to the un-necessary imposition of VAT when not essentially required, hence potentially leading to over-charging on certain supplies with the respective implications on competitiveness.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Background Information
  • Exemptions with credit,
  • Exemptions Without Credit
  • Exempt Intra Community Acquisitions
  • Exempt Importations

  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 a VAT Exemption (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 VAT Exemptions enabling the participants to understand which are those factors/provisions which determine whether a supply is exempt or not 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

  Target Audience

  This course is ideal both to experienced personnel (directors, accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in VAT for a number of months/years (who may need to brush up their technical knowledge or fill in certain gaps and clarify certain issues relating to the right to claim back input VAT) 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 refund 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
• M25062 - VAT and Hospitality & Tourism sector (Online)

  • When
    25 Jun 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 will give a detailed walkthrough of the current and future rules in respect to this sector. Indeed, The European Commission’s Vat In the Digital Age (“VIDA”) package which includes changes (the second pillar) impacting this industry. Moreover, discussions are under way for comprehensive legislative VAT package on tourism. This package aims to update several provisions of the VAT Directive that are especially important for the tourism industry. The initiative also seeks to align the sector's rules with the goals of the new EU Industrial Strategy. As a result, tourism is a key focus of the EU policy agenda, with top priority given to supporting its green and digital transition.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. Refresher on core principles of VAT
  2. Review of current rules addressing this topic, namely:
      a. The beneficial VAT rates related to the tourism sector & how to apply them
      b. Special Margin Scheme for Travel agents
      c. ECO Contribution
      d. Current situation in respect to the platforms of short term rental accommodation market
  3. Overview of
      a. The VIDA package (2nd Pillar) relating to: the Platform economy and short term rental accommodation  market
     b. the VAT Travel and tourism package, including:
           i. Specialised scheme for travel agents;
          ii. VAT rules on passenger transport;
          iii. Exemption on supply of goods to non-EU traveller
  4. Practical examples focusing on this industry

  Why is the session of relevance to our members?

  Professionals should join this session to gain a thorough understanding of the upcoming proposed legislative changes in VAT specifically tailored for the tourism sector. As the European Commission plans to revise the VAT Directive with significant implications for travel and tourism businesses, staying informed is crucial.
  

  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
• M25073 - Tax and regulatory developments in crypto-asset regulation (Online)

  • When
    2 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: Dr Gianluca Busuttil  & Dr Timothy Borg Olivier
  Venue:   Online Webinar

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

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  As the adoption of crypto-assets and distributed ledger technologies accelerates across industries, this session will provide a timely overview of the applicable tax and regulatory considerations, focusing particularly on the MiCA regulation and its scope, compliance requirements, and implications for issuers, service providers, and institutional investors.
  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  This session will seek to provide the audience with a practical understanding of the key use-cases contemplated by MiCA; such as tokenization, stablecoins, asset-referred tokens, etc. The speakers will provide a high-level overview of the MiCA regulation and its tax and regulatory implications, focusing on key compliance obligations and the tax treatment of different crypto-asset categories within the European Union. The session will also include reference to global developments in crypto-asset regulation and how these compare to EU standards.

  Why is the session of relevance to our members?

  As the adoption of crypto-assets and distributed ledger technologies accelerates across industries, the EU’s Markets in Crypto-Assets (MiCA) Regulation is sweeping in a new era of crypto-asset regulation. Malta is well-placed, given its previous experience in the regulation of virtual financial assets (VFAs), however leading the industry in crypto-asset regulation will require a practical tax and regulatory understanding, as well as appreciation of the macroeconomic changes being driven by global developments in crypto-asset regulation.
  Tax expert Timothy Borg Olivier and regulatory expert Gianluca Busuttil will be unpacking the latest regulatory developments, tax considerations, and exploring how blockchain use-cases are being shaped by regulatory developments in the EU and beyond.

  Target Audience

  This session will be of interest to legal, compliance, and risk professionals working in financial services, within crypto-asset service providers, or otherwise in proximity to industries leveraging crypto-assets, and will generally be of relevance to any professionals that have keen interest in the regulation of developing technologies.

  Speaker's Profile

  Gianluca Busuttil is a senior manager within the Tax team at Deloitte Malta, specialising in regulatory compliance and developing areas of regulation in fields such as artificial intelligence and digital services. Gianluca has followed the development of artificial intelligence regulation since the commencement of their discussion at an EU level and has experience in the practical perspective of AI regulation.

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

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• 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
• 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
• 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
• 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