CPE Events

M26088 – Mastering Partial Attribution: From Input Tax to Capital Goods

19 Nov, 2026 09:15 - 12:30 Online

Registration Time: 09:00
Sessions Time: 09:15 – 12:30 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

Partial attribution remains one of the most scrutinised areas of VAT compliance. Understanding when it applies, how to apply the 10th Schedule, and how to manage capital goods adjustments is essential for businesses with mixed-use activities. This session breaks down the rules, methods, and documentation requirements needed to defend apportionment decisions

Specific topics to be covered during the session

Principles of partial attribution.
Input tax recovery methods and calculations.
Application of the 10th Schedule.
Capital Goods Scheme adjustments.
Common issues and practical examples.

Why is the session of relevance to our members?

Participants will gain a practical, step-by-step understanding of attribution methods and adjustment mechanisms. The session is ideal for anyone seeking to strengthen their technical knowledge and ensure their organisation’s apportionment calculations are robust, defensible, and compliant.

Target Audience

Finance teams, VAT specialists, accountants, auditors, and advisors dealing with mixed taxable/exempt activities or capital goods adjustments.

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