Registration Time: 09:00
Sessions Time: 09:15 - 12:30  including a 15-minute break
Speakers: Mr Kenneth Cremona & Ms Michela Scicluna
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 VAT treatment of gaming and gambling services is a complex area, particularly in Malta where many operators provide cross border digital services. With effect from 1 October 2026, the MTCA issued new guidelines on the gambling VAT exemption and revised guidelines on the Electronic Service Scheme (ESS), significantly impacting how gaming supplies are classified, exempted, and reported for VAT purposes. This session provides a practical overview of VAT fundamentals relevant to gaming, together with a clear explanation of the recent changes, their rationale, and their compliance implications for gaming operators and advisers.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSIOn

• VAT basics for the gaming sector
• Place of supply rules for gambling and electronically supplied services
• VAT exemption for gambling including the new MTCA guidelines effective 1 October 2026
• Input VAT recovery and partial exemption considerations
• ESS and OSS: scope, differences, and interaction with gaming services including the new MTCA guidelines effective 1 October 2026
• Practical reporting and compliance issues for Maltese and cross border operators

The new VAT guidelines effective from 1 October 2026 introduce important changes for gaming and digital service providers. This session offers a clear, structured explanation of both the VAT fundamentals and the new Maltese guidance, with practical examples relevant to the gaming industry. It is essential for anyone advising, managing, or reporting VAT in a gaming environment to ensure accurate classification, reporting, and compliance going forward.

Target Audience

• VAT and tax professionals

• Accountants and finance teams in gaming companies

• Compliance and regulatory professionals

• Advisers dealing with gaming, digital services, and cross border VAT

Speakers' Profiles

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.

Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce
Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms
in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a midtier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela
obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021,
Michela successfully completed the MIT Course in Taxation provided by the Malta
Institute of Taxation. Further enhancing her professional credentials, she secured her
CPA Warrant in September 2021. Michela is now a Manager currently specialising in
Indirect Taxation at RSM Malta

EVeNT CPE COMPETENCies

3  Core

WEBINARS TERMS AND CONDITIONS

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.