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.