M26099 – VAT Updates 2025/2026 – Getting up to Speed
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
Enjoy a 10% discount on group bookings.
Background Information
The session will discuss recent and upcoming changes to the VAT and related legislation and guidelines, 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 covered during the session
- 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)
- VAT Exemption on Devices and aids related to human disability – LN 12 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
- Special Mechanism for Our of Court Settlements – Act 30/LN 177 of 2025
- Article 11 Annual Declaration – Mandatory Online Filing
- VAT Treatment of Taxi Operators Using Online Ride-Hailing Platforms – Explanatory Notes
- Budget Measures Implementation – Act 3 of 2026
- Public Lift VAT Exemption – LN 75 of 2026
- Gaming Related transactions and new ESS guidelines – Updated VAT Treatment effective 1 October 2026
- Other upcoming changes/guidelines
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 director 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, MIT and IFSP 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 & Conditions
Terms and conditions apply