Registration Time: 13:15

Sessions Time: 13:30 - 16:45 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 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 .

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)

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 Bezzina is a 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 and lectures regularly on VAT and indirect tax matters.  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.