The MIA, MIT and IFSP are collaborating in a joint webinar during which representatives from the three institutes will go through the changes to the rules and their expected implications in practice.

Registration Time: 09:45
Sessions Time: 10:00- 12:00  

Speakers: Ms Louise Grima, Mr Saviour Bezzina, Mr Nico Sciberras and Mr Matthew Zampa

Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40
Non-MIA Members: €60.00

Retired Members: €40

Students: €20.00

The rules in the VAT Act for Small Undertakings (exempt persons/ Article 11 registered persons) will be revised with effect from 1 January 2025, implementing the changes announced in Directive 2020/285 EC. The new rules have been introduced by Act XXXVIII of 2024 and the relevant Legal Notices amending the schedules to the VAT Act
As of 1 January 2025, businesses operating under the SME Scheme will benefit from simplified VAT compliance obligations and the option to be treated as a Small Enterprise not only for domestic supplies but also those made in another EU Member State.

Why is the session of relevance to our members?

This session is ideal to obtain an understanding of how the rules in the VAT Act will be changing and how they may impact persons that are eligible to be registered as ‘small undertakings’ for domestic supplies as well as those that supply goods or services outside Malta. The session is also ideal for persons already registered as small undertakings (article 11) who wish to obtain an understanding of the legislation.

Target Audience

Accountants, Auditors, Lawyers in particular those specialising in VAT

Speaker's ProfileS

Louise Grima is an Associate Director at KPMG Malta. She joined KPMG in 2015 after graduating with a Master in Accountancy from the University of Malta and has since worked in direct and indirect tax compliance and advisory projects servicing clients in a number of industries including financial services, insurance, gambling and international trade. Louise was awarded the 2015 MIA Best Student of the Year prize for Master in Accountancy Group 2013/2015, holds a Diploma in VAT compliance. Louise has also successfully completed the Advanced Diploma in International Taxation with an overall distinction. Louise is a member of the Malta Institute of Accountants (MIA) and is the Chairperson of the Indirect Tax Committee within MIA. Louise regularly delivers courses and seminars relating to VAT, is a visiting lecturer at the University of Malta and teaches ACCA at KPMG Learning Academy.

Matthew Zampa is a certified public accountant specialised in indirect taxation. He has been specializing in VAT since 2008 and has been involved in complex VAT assignments both within and outside of Malta. Matthew, a member of the Malta Institute of Accountants, is also a part-time lecturer with the Malta Institute of Taxation. Matthew Zampa is also the first Maltese to successfully complete the Expert in EU VAT degree. This coveted degree is administered and awarded by the VAT Forum, an international partnership of indirect tax specialists, founded in 1999, where he is also a Partner. Matthew is a member of the Indirect Taxation committee of the Malta Institute of Taxation.

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 is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance and lectures regularly on VAT and indirect tax matters. 

Nico Sciberras an accountant by profession, is the Chief Tax Officer within the Malta Tax and Customs Administration heading the VAT Legal, Technical and International Relations Section. As part of his role, Nico is in charge of matters involving the drafting, interpretation and implementation of Maltese and EU VAT law, directing taxpayers, tax practitioners and other stakeholders on technical/legal queries, assisting central Government with policy decisions, as well as heading Malta's representation at EU level in technical EU fora dealing with VAT matters

EVENT CPE COMPETENCES

2  Core

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Terms and conditions  apply

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