M26086 – VAT in Aviation: Flying Through Complex Regulations
Registration Time:13:15
Sessions Time: 13:30 – 16:45 including a 15-minute break
Speakers: Ms Michela Scicluna & Ms Anthea Maria Camilleri
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 aviation sector faces unique VAT challenges, from passenger transport exemptions to aircraft leasing, maintenance, and international operations. This session provides a structured overview
of the VAT rules affecting airlines, operators, and service providers, highlighting common compliance traps and sector-specific complexities.
Specific topics to be covered during the session
VAT treatment of aviation activities.
Exemptions applicable to the aviation sector.
Aircraft leasing, maintenance and operating costs.
Place of supply considerations.
Common compliance risks and practical scenarios.
Why is the session of relevance to our members?
Attendees will gain a clear understanding of the VAT rules governing aviation activities and learn how to navigate cross-border issues effectively. The session is valuable for anyone seeking to strengthen compliance and avoid costly misinterpretations.
Target Audience
Airlines, aviation service providers, leasing companies, accountants, tax advisors, and professionals supporting aviation operations.
Speakers’ Profiles
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.
Anthea Maria Camilleri is a Senior within the Indirect Tax Department at RSM Malta. She joined the firm in 2024 and completed her Master in Advocacy at the University of Malta in 2025, and is expected to qualify as a lawyer in the coming months. In her role, Anthea works closely on VAT advisory and compliance matters, assisting clients from diverse industries in interpreting and applying complex indirect tax legislation. She is also actively involved in internal projects that contribute to the department’s development and operational efficiency. Anthea brings a legal perspective to her work, particularly in analysing regulatory frameworks and supporting the delivery of practical, well-informed solutions. She finds fulfilment in roles that challenge her analytical thinking and appreciates the opportunity to collaborate across disciplines, where she can apply legal insight to deliver thoughtful, practical solutions in a dynamic professional environment.
Event CPE Competencies
3 Core
Webinars Terms and Conditions
Terms and conditions apply