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• M25009 - Right of VAT Refund (Online)

  • When
    22 Jan 2025
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Mr Saviour Bezzina
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  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 right to deduct or claim VAT on expenses incurred in conducting an economic activity (input VAT) is one of the most important considerations for VAT registered persons. On the face of it, the process may look straight- forward: receive the invoices, record them in the VAT return and proceed to claim VAT back. However, quite a few conditions need to be satisfied for such a claim to be in line with the various provisions of the Maltese VAT Act.
  For starters, not everyone is entitled to claim back input VAT – only those who satisfy certain conditions, mainly taxable persons who qualify and actually register for Maltese VAT under Article 10 of the Maltese VAT Act and who perform certain activities which carry a right to refund.
  Consequently, the first issue is to determine which economic activities will be carried out and whether they entail a right of refund. In case of mixed supplies wherein only some of the activities carry a right of refund, one might need to enter the realm of partial attribution rules which regulate how to calculate the portion of the VAT incurred on general expenses that can be claimed back.
  From experience, there are quite a few misconceptions associated with this mechanism, such as that it can be applied to all the expenses incurred. This is not the case since for specific expenses solely attributable to a specific supply or group of supplies with the same right of refund, one either claims VAT in full or does not claim any of it depending on the nature of activities to which it is related.
  The timing of the VAT claim is another key factor
  The computation of the partial attribution mechanism is another important aspect which obliges an Article 10 VAT registered person to use the previous year’s ratio as a provisional ratio for the current year.
  Once the current year is over and the definitive ratio is known, it is possible to perform any adjustments triggered by a difference between the provisional and definitive ratio in the appropriate boxes (40 or 41) of the first VAT return ending in the following calendar year. At times this might prove to be problematic, especially if it is being applied for the first time and if no proper records and workings are kept.
  Blocked deductions are another important consideration which prohibits the claiming of VAT on certain expenses, even if they are genuine business expenses. At this point, it is important to highlight the difference between VAT and corporate tax considerations with respect to what can be claimed back or deducted for tax or VAT purposes. Sometimes these are mixed, giving rise to an incorrect VAT treatment which, if discovered, may lead to interest and penalties.
  The timing of the VAT claim is another key factor. While in practice this is usually based on the invoice date, it is not always the case especially in cases of deposits, requests for payments from professionals or warrant holders and invoices from suppliers who are authorised to account for VAT using the cash accounting system.
  Additional obligations apply in cases of input VAT claimed on capital goods (fixed assets) which satisfy certain conditions wherein the original amount of input VAT claimed back may need to be adjusted in the subsequent years if certain conditions are satisfied.
  Finally, due care needs to be given to collecting the appropriate evidence and format backing such VAT claims.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  The right to claim back VAT incurred often gives rise to several questions/difficulties including:
  - Eligibility of Input Tax Credit (Who is entitled to claim back input VAT)
  - Evidence of Input Tax (Type of Documentation required – full vs simplified invoices, receipts?)
  - Blocked Deductions (Which VAT cannot be claimed back)
  - Attribution of input Tax and Partial Attribution (In which instances is the right of refund restricted and how to calculate it)
  - Capital Goods Scheme (When are adjustments to past input VAT incurred required)
  - Reductions/Credit Notes/Late invoices (how to declare them in the VAT Return and whether there is the need to adjust past VAT Returns and if yes how)
  During the session we will discuss in detail the main VAT provisions pertaining to input VAT with an emphasis on the issues above making reference to specific situations/ examples which will be discussed in a user-friendly manner whilst encouraging questions from the attendees to make the session as relevant as possible

  Why is the session of relevance to our members?

  Attendance is encouraged for participants to understand which VAT they are entitled to claim (hence avoiding losing out on any input VAT which is currently potentially being lost/not claimed) and at the same time making sure that no input VAT is overclaimed (not claiming any VAT which cannot be claimed back). More importantly, the session will explain the theoretical basis and the respective practical implementation of the right of a VAT refund enabling the participants to understand which are those factors/provisions which determine whether an expense can be claimed or not any why. As always, active participation and questions from participants are encouraged, will be tackled, and answered during the session itself making the session more useful and relevant for all those participants .

  Target Audience

  This course is ideal both to experienced personnel (directors, accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in VAT for a number of months/years (who may need to brush up their technical knowledge or fill in certain gaps and clarify certain issues relating to the right to claim back input VAT) as well as newcomers in the respective sectors (who have an opportunity to get a very good theoretical and practical understanding of the main applicable VAT refund concepts).

  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.

  Show details
• M25005 - Leading with Impact: Developing Essential Leadership Skills (Online)

  • When
    24 Jan 2025
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Ms Mariella Galea
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  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

  Essential leadership skills are crucial for driving organisational success, fostering trust, and empowering teams to perform at their best. Leaders who excel in communication, decision-making, and problem-solving create environments where collaboration and innovation thrive. By building trust and fostering a sense of purpose, they align team efforts with organisational goals, enhancing productivity and long-term sustainability. These skills ultimately enable leaders to guide their teams through challenges, drive innovation, and achieve lasting success.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  In this session, participants will learn the core competencies needed to become effective leaders. The training session focuses on practical strategies for enhancing leadership abilities including.

  1. Understanding Leadership Styles
  • Explore various leadership styles and their influence on organisational culture and team dynamics.
  2. Effective Communication
  • Communicating with clarity and purpose
  • Fostering open communication and conflict resolution through active listening and feedback techniques.
  3. Decision-Making and Problem-Solving
  • Developing skills to make informed and timely decisions.
  • Problem-solving processes
  4. Building Trust and Influence
  • Understand the role of leadership in building trust with teams and stakeholders.
  • Learn methods for increasing influence while empowering others to achieve shared goals.
  5. Self and Team Leadership Development
  • Reflection on the importance of personal and team growth and leadership development

  Why is the session of relevance to our members?

  Attending the "Leading with Impact: Developing Essential Leadership Skills" session is a valuable opportunity to enhance leadership abilities and drive success in both personal and professional settings. Participants will delve into essential skills such as effective communication, decision-making, and problem-solving, helping one to navigate complex challenges and lead high-performing teams. The session also focuses on fostering self-development and growing leadership capabilities within your team, ensuring long-term success for the organisation.
  

  Target Audience

  This session will benefit anyone looking to develop or enhance leadership skills to drive positive change and lead with greater impact in their respective organisations or teams, including aspiring and emerging leaders, supervisors and team leaders,

  Speaker's Profile

  Mariella Galea is the founder of HR TalentLEAD a trusted partner for organisations seeking to optimise their HR processes and build high performing teams. With over 25 years of experience in driving learning and leading people, she brings a wealth of HR expertise and professional experience to provide innovative HR solutions.
  She has driven projects and initiatives related to excellence in HR, leadership development, training programmes, employee engagement, performance management, HR technology and education projects.
  Mariella is also the Head of HR at Michele Peresso Group.

  EVeNT CPE COMPETENCies

  
  

  3  Professional

  
  

  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.

  Show details
• M25029 - The changes to the VAT rules for Small Undertakings (Online)

  • When
    28 Jan 2025
  •  
    10:00 - 12:00
  • Location
    Online Webinar

  Register

  The MIA, MIT and IFSP are collaborating in a joint webinar during which representatives from the three institutes will go through the changes to the rules and their expected implications in practice.

          

  Registration Time: 09:45
  Sessions Time: 10:00- 12:00  

  Speakers: Ms Louise Grima, Mr Saviour Bezzina, Mr Nico Sciberras and Mr Matthew Zampa

  Moderator: Dr Sarah Cassar Torregiani

  
  Venue: Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €40
  Non-MIA Members: €60.00

  Retired Members: €40

  Students: €20.00

  BACKGROUND INFORMATION

  The rules in the VAT Act for Small Undertakings (exempt persons/ Article 11 registered persons) will be revised with effect from 1 January 2025, implementing the changes announced in Directive 2020/285 EC. The new rules have been introduced by Act XXXVIII of 2024 and the relevant Legal Notices amending the schedules to the VAT Act
  As of 1 January 2025, businesses operating under the SME Scheme will benefit from simplified VAT compliance obligations and the option to be treated as a Small Enterprise not only for domestic supplies but also those made in another EU Member State.

  Why is the session of relevance to our members?

  This session is ideal to obtain an understanding of how the rules in the VAT Act will be changing and how they may impact persons that are eligible to be registered as ‘small undertakings’ for domestic supplies as well as those that supply goods or services outside Malta. The session is also ideal for persons already registered as small undertakings (article 11) who wish to obtain an understanding of the legislation.

  Target Audience

  Accountants, Auditors, Lawyers in particular those specialising in VAT

  Speaker's ProfileS

  Louise Grima is an Associate Director at KPMG Malta. She joined KPMG in 2015 after graduating with a Master in Accountancy from the University of Malta and has since worked in direct and indirect tax compliance and advisory projects servicing clients in a number of industries including financial services, insurance, gambling and international trade. Louise was awarded the 2015 MIA Best Student of the Year prize for Master in Accountancy Group 2013/2015, holds a Diploma in VAT compliance. Louise has also successfully completed the Advanced Diploma in International Taxation with an overall distinction. Louise is a member of the Malta Institute of Accountants (MIA) and is the Chairperson of the Indirect Tax Committee within MIA. Louise regularly delivers courses and seminars relating to VAT, is a visiting lecturer at the University of Malta and teaches ACCA at KPMG Learning Academy.

  Matthew Zampa is a certified public accountant specialised in indirect taxation. He has been specializing in VAT since 2008 and has been involved in complex VAT assignments both within and outside of Malta. Matthew, a member of the Malta Institute of Accountants, is also a part-time lecturer with the Malta Institute of Taxation. Matthew Zampa is also the first Maltese to successfully complete the Expert in EU VAT degree. This coveted degree is administered and awarded by the VAT Forum, an international partnership of indirect tax specialists, founded in 1999, where he is also a Partner. Matthew is a member of the Indirect Taxation committee of the Malta Institute of Taxation.

  Saviour Bezzina is a 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 is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance and lectures regularly on VAT and indirect tax matters. 

  Nico Sciberras an accountant by profession, is the Chief Tax Officer within the Malta Tax and Customs Administration heading the VAT Legal, Technical and International Relations Section. As part of his role, Nico is in charge of matters involving the drafting, interpretation and implementation of Maltese and EU VAT law, directing taxpayers, tax practitioners and other stakeholders on technical/legal queries, assisting central Government with policy decisions, as well as heading Malta's representation at EU level in technical EU fora dealing with VAT matters

  EVENT CPE COMPETENCES

  2  Core

  Participants may send questions on the subject matter to technical@miamalta.org by not later than 22 January 2025. These questions will be put forward for the consideration of the speakers.
  

  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.

  Show details
• M25017 - Undertaking a double materiality assessment: Key steps and practical tips (Online)

  • When
    29 Jan 2025
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speakers: Mr Carl Zammit La Rosa & Mr Michael Dingli
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  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

  Under the Corporate Sustainability Reporting Directive (CSRD), many large organisations will be required to start adopting European Sustainability Reporting Standards (ESRSs). As companies prepare for these new requirements, it is important that they understand the detailed disclosures and the related metrics that must be reported on by first undertaking a double materiality assessment (DMA). This CPE will focus on the main steps behind a DMA and give some practical next steps.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  This session will focus on the following topics:

  • Overview of the double materiality concept as per the ESRSs

  • Process for understanding a double materiality assessment

  • Pitfalls and practical next steps

  Why is the session of relevance to our members?

   As organisations respond to various sustainability pressures, accountants and non-accountants alike need to keep up to speed with the changing regulatory environment and learn how to gather, understand, and articulate performance on a range of material sustainability matters. The DMA not only determines the scope of the organisation’s sustainability reporting but also enables an efficient allocation of the resources needed to achieve CSRD compliance and provides indispensable insights for shaping company strategy.

  Target Audience

  Members of the accountancy profession and sustainability professionals interested in the reporting obligations emanating from the ESRSs and/or who may be involved in the collection, analysis or reporting of such information

  Speakers' Profiles

  Carl Zammit La Rosa is a manager within PwC Malta’s advisory line of service. After attaining a master’s degree in accountancy, Carl joined the consulting practice in 2016 and is now leads ESG projects related to strategy, measurement and reporting. Within this area, Carl is one of firm’s local subject matter experts on CSRD, having experience with providing assurance on sustainability information and assisting various organisations with the compilation of their non-financial information.

  Michael Dingli is a manager within PwC Malta’s assurance line of service, responsible for supporting entities with the implementation of CSRD, supporting a number of local entities with readiness assessments to meet their upcoming reporting requirements. Additionally, Michael has also supported several local banks with integrating climate & environmental risk considerations into their risk management frameworks and governance arrangements in line with the expectations established by the MFSA.

  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.

  Show details
• M25026 - Beneficial Ownership (Online)

  • When
    4 Feb 2025
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speakers: Mr Alan Craig & Ms Alicia Vella
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  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

  An informative webinar focused on the essential procedures for identifying and verifying beneficial owners. This session is designed for individuals who are new to the concept of beneficial ownership as well as those seeking a refresher on the applicable rules. Amongst other things, the webinar will delve in beneficial ownership in the context of complex structures and various legal arrangements and tackle the rules related to ownership, control and control by other means. Our speakers will walk you through the step-by-step processes required to ensure compliance, using various case studies to illustrate real-life applications. 

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Rules related to ownership, control and control by other means

  • Essential procedures for identifying and verifying beneficial owners

  Why is the session of relevance to our members?

  Participants will gain practical insights and enhance their understanding of beneficial ownership to better navigate the complexities of regulatory requirements and mitigate risks effectively.
  

  Target Audience

  • Auditors and accountants
  • Employees engaged in the customer on-boarding process
  • Compliance professionals
  • MLROs
  • Senior management and directors
  • Students

  Speakers' Profiles

  Alan Craig is the deputy chairperson of the MIA’s Anti-Money Laundering Committee. He heads the Business Advisory team within Mazars in Malta and is responsible for a specialised and multi-tasked team of professionals with skills in financial crime compliance, forensics and investigations, cybersecurity, risk and control. He has worked closely with both the local competent authorities and business community in the field of financial crime compliance and investigations and is a Court appointed expert in financial crime. Alan is a visiting lecturer at the University of Malta and a certified public accountant.

  Alicia Vella is a director within the advisory department at Forvis Mazars where she currently heads the Risk Advisory team who provide tailored risk, governance and internal control solutions. Alicia has extensive experience in anti-money laundering through her involvement in a number of AML engagements. Alicia is a Certified Internal Auditor, a certified AML specialist, a CPA and a member of the Malta Institute of Accountants.

  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.

  Show details
• M25020 - VAT and Gaming (Online)

  • When
    6 Feb 2025
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr Kenneth Cremona
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  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

  Join us for an in-depth seminar tailored for accountants, tax lawyers, and finance professionals exploring the intricate VAT landscape surrounding gaming services. Discover what qualifies as an electronically supplied service, understand the nuances of the place of supply, and delve into the specifics of VAT treatment for gaming services, including the essential 2018 updates. Plus, gain practical insights on compiling VAT returns for such services. This seminar promises to equip you with the knowledge needed to understand better VAT in the Gaming

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. Basic VAT principles- referesher
  2. What is an Electronically Supplied service
  3. The place of supply of electronically supplied services
  4. The VAT treatment of gaming service
  5. The 2018 changes
  6. The future of gaming
  7. Compiling the VAT Return
  8. Case Study

  Why is the session of relevance to our members?

  This seminar offers accountants, tax lawyers, and finance professionals an invaluable opportunity to master VAT intricacies in the rapidly growing gaming services sectors. You’ll learn to identify electronically supplied services, understand the implications of the place of supply rules, and stay up-to-date on VAT treatment for gaming services

  Target Audience

  Accountants, Accounting Students, VAT Advisors, Lawyers

  Speaker's Profile

  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.

  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.

  Show details
• M25003 - Reducing disclosures for subsidiaries (Online)

  • When
    7 Feb 2025
  •  
    09:30 - 11:30
  • Location
    Online Webinar

  Register

  Registration Time:09:15
  Sessions Time: 09:30- 11:30  No Break
  Speaker: Mr Georges Xuereb
  Venue:   Online Webinar

  
  

  Participation Fees 
  MIA Members: €28

  Non-MIA Members: €50.00

  Retired Members: €15.00

  Students: €20.00

  *Group bookings for 3 or more participants available.

  
  

  BACKGROUND INFORMATION

  A subsidiary that does not have public accountability and has a parent that produces consolidated accounts under IFRS is permitted to apply IFRS 19. IFRS 19 allows eligible subsidiaries to apply IFRS with the reduced disclosure requirements of IFRS 19. A subsidiary may choose to apply the new standard in its consolidated, separate or individual financial statements provided that, at the reporting date (i) it does not have public accountability and (ii) its parent produces consolidated financial statements under IFRS. Eligible subsidiaries can choose to apply the standard for reporting periods beginning on or after 1 January 2027, with earlier application being permitted.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  IFRS 19 — Subsidiaries without Public Accountability: Disclosure

  Why is the session of relevance to our members?

  The session provides the participants with practical considerations on the application of a newly forthcoming standard
  

  Target Audience

  Accountants in practice; Accountants specialising in financial reporting
  

  Speaker's Profile

  Georges Xuereb is a Certified Public Accountant and forms part of the Corporate Accounting Advisory Services team at KPMG Malta, holding the role of a n Associate Director and providing technical IFRS advice and assistance to local and foreign clients operating in various industries. Georges also delivers technical training on IFRS matters internally and to his clients, and lectures the Financial Reporting (FR) and Strategic Business Reporting (SBR) modules which form part of the ACCA qualification.

  EVeNT CPE COMPETENCies

  2 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.

  Show details
• M25006 - Tax and duty implications on transfers of securities and other relevant considerations (Online)

  • When
    12 Feb 2025
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speakers: Mr Christian Vella & Ms Nicola Attard
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  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

  Depending on the particular fact pattern of the case at hand (including the manner in which the securities were acquired), transfers of securities can give rise to different tax considerations, together with other considerations that may find application subsequent to any transfers of securities. This session will cover the generally applicable Malta tax and duty considerations applicable to transfers of securities, including in particular capital gains and duty arising on a transfer of securities, de-grouping provisions and value shifting considerations.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Malta capital gains considerations applicable to transfers of securities

  • Malta duty considerations applicable to transfers of securities

  • De-grouping provisions

  • Value shifting

  Why is the session of relevance to our members?

  The session will aim to help attendees become more familiar with the relevant Malta tax and duty considerations applicable to transfers of securities, along with providing an overview of how to calculate the applicable Malta tax or duty charge on the transfer of securities. The complexities surrounding de-grouping provisions and value shifting situations will also be discussed.
  

  Target Audience

  Accountants, lawyers, tax advisors, tax practitioners, financial advisors, tax compliance practitioners

  Speakers' Profiles

  Christian Vella is currently a senior tax manager at Deloitte Malta. He currently forms part of the tax mergers and acquisitions department within the firm’s tax practice. Chris mainly focuses on engagements primarily relating to shareholder restructuring exercises, succession planning engagements, mergers and acquisitions as well as general tax advisory services.

  Nicola Attard is a manager at Deloitte Malta, forming part of the mergers and acquisitions department within the firm’s tax practice. She currently focuses on tax advisory engagements, primarily relating to succession planning, operational restructuring exercises as well as mergers and acquisitions.

  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.

  Show details
• M25031 - MIA Conference in collaboration with the FIAU: Maintaining a robust AML ecosystem.

  • When
    13 Feb 2025
  •  
    09:00 - 17:00
  • Location
    Radisson Blu Resort, St. Julians

  Register

  MIA Conference in collaboration with the FIAU: Maintaining a robust AML ecosystem.

  Event Details

  Registration Time: 08:00 - 09:00
  Sessions Time: 09:00 - 17:00
  Venue:  Radisson Blu Resort, St. Julian's

  CPE Competencies: 6.5hrs Core

  Participation Fees
  Member: €150
  Non Member: €190
  Retired: €80
  Student: €90

  
  

  Event organised in collaboration with FIAU.

  
  

  Agenda

  08:00 - 09:00: Registration

  09:00 - 09:20: Welcome Addresses

  Ms Maria Cauchi Delia, MIA CEO

  Mr Mark Bugeja, MIA President

  09:20 - 09:40: Keynote Speech

  09:40 - 09:55: Auditors & Accountants - AML/CFT Supervisory Plan and 2025 REQ

  09:55 - 10:25: Regulators' exepections and the link between AML and other obligations

  10:25 - 10:45: Transaction Monitoring (with a focus on the Implementing Procedures)

  10:45 - 11:00: Transaction Monitoring Q&A

  11:00 - 11:20: Coffee Break

  11:20 - 11:55: Supervisory Checks

  11:55 - 12:20: Lessons learnt and best practices for a successful Moneyval 6th Round Mutual Evaluation Process

  12:20- 12:45: Panel Discussion

  12:45: 13:45: Lunch Break

  13:45 - 14:30: High Level discussion: Ensuring a robust AML Ecosystem between authorities and stakeholders

  14:30 - 15:35: Case Studies

  15:35 - 16:05: MBR Central Platform

  16:05 - 16:50: Best Practices

  16:50 - 17:00: Concluding Remarks

  Ms Arianne Azzopardi - MIA AML Committee Chairperson

  
  

  Disclaimer: Agenda may be subject to change.
  

  Show details
• M25011 - Accounting Considerations For Holders Of Cryptographic Assets (Online)

  • When
    18 Feb 2025
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Mr Paul Zammit
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  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

  Malta has established itself as a global hub for blockchain and cryptocurrency innovation, but with this development comes significant accounting challenges for entities holding cryptographic assets.
  This theoretical and practical course is specifically designed for local accountants navigating the complex financial reporting landscape, namely IFRS (International Financial Reporting Standards) and GAPSME (General Accounting Principles For Small And Medium Entities), to correctly and accurately account for activities relating to cryptographic asset holdings.
  This course will not cover the tax treatment of cryptographic assets.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  The first part of the session will be theoretical:
  1. We will be visiting existing guidance in relation to the classification considerations that need to be applied by entities holding cryptographic assets.
  2. We will tackle the accounting considerations that follow the correct classification, under both IFRS and GAPSME. In the case of GAPSME, special attention will be dedicated to an amendment as per 2024 legal notice that affects holders of cryptographic assets.

  The second part of the session will be practical. We’ll be addressing the many challenges that local accounting practitioners are facing when accounting for transactions entered by holders of cryptographic assets. Specifically, a thought process covering the following is required:

  1. The importance of having all foundational elements in place, including the application of the correct accounting framework, the identification of the correct functional currency and the availability of all necessary information related to cryptographic assets held.

  2. The distinction, at the outset, between stable coins and other cryptographic assets.
  3. A comprehensive list of possible journal entries for inflows of cryptographic assets.
  4. A comprehensive list of possible journal entries for outflows of cryptographic assets.
  5. A detailed overview of typical period-end accounting entries.
  6. Any other practical considerations.

  Why is the session of relevance to our members?

  After the session, MIA members will be in a better position to ascertain that they’re properly accounting for transactions involving the holding of cryptographic assets.
  Non-members, such as accountancy students as well as owners or managers of entities holding cryptographic assets, should gain a useful understanding of how cryptographic assets are reflected in financial reports, insofar as they have a basic knowledge of accounting.

  Target Audience

  Accountants that are preparing financial reports including investments or other activities in cryptographic assets.
  Auditors that are auditing accounts including investments or other activities in cryptographic assets.
  Accountancy students in general.

  Speaker's Profile

  Paul Zammit is a Certified Public Accountant and financial reporting specialist at NM Group, with over 15 years of experience. Since 2017, Paul has focused on financial reporting standards, particularly IFRS and GAPSME, playing a key role in engagements such as accounting advisory services and reviews of IFRS- and GAPSME-compliant financial statements.
  In addition to his professional work, Paul has been lecturing on financial reporting since 2018, delivering courses to both students preparing for their ACCA or ACA exams and accounting professionals at CPE-accredited events. He has also contributed to several specialized IFRS projects during this time.
  At NM Group, Paul advises clients on complex accounting transactions, oversees financial reporting obligations for multiple companies, and manages the firm's learning and development initiatives, specifically in financial reporting. Since 2022, he has been a member of the Malta Institute of Accountants’ Financial Reporting Committee, where he was involved in the 2024 amendments to GAPSME.

  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.

  Show details
• M25007 - How can family businesses become the best of breed (Online)

  • When
    19 Feb 2025
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr Silvan Mifsud
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  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

  Family Business form the backbone of Malta’s economy. Yet many need to shape up their way of managing their businesses. This session is targeted at outlining what areas most Family Businesses need to improve upon and how to go about doing this.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. What Makes a Family Business different than other business?

  2. The Need for Corporate Governance in Family Business

  3. A Strategic mindset leading to Strategic Planning in family Business

  4. Having a process & data culture in Family Business

  5. Policies and Succession Planning
  

  Why is the session of relevance to our members?

  Family Businesses that do not become more professional in their mindsets and setup, risk their very own existence. Family Businesses cannot be engulfed in dealing with daily operational challenges but need to ensure that that they are well poised to keep growing successfully. This course will cover all the elements that Family Business need to work upon, to be run on professional lines.
  

  Target Audience

  Family Business Owners, Next generation Family Business Owners, Managers & financial Controllers working in family Businesses
  

  Speaker's Profile

  Silvan Mifsud holds a degree in Banking & Finance from the University of Malta and an MBA from the University of Reading, specialising in Corporate Finance and Business Leadership. Silvan has been involved in various sectors of the economy from telecommunications, financial services and also manufacturing, holding various managerial and directorship roles. Silvan is a Director for Advisory Services at EMCS, whereby he specialises in advising various family businesses on their strategy formulation, corporate governance, succession planning, internal culture, documenting and mapping operational processes & organisational structuring, financial performance analysis and sourcing their financing needs. He also provides various training sessions on leadership, communications, teamwork, conflict management, time management and many other management topics. Silvan is the Chairperson of the Family Business Committee and a Council member within the Malta Chamber and writes a blog on family businesses
  

  EVeNT CPE COMPETENCies

  
  

  3  Professional

  
  

  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.

  Show details
• M25021 - Tax Treatment of Mergers (Online)

  • When
    20 Feb 2025
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Dr Robert Attard
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  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 webinar will discuss the tax implications (Income Tax, Duty on Documents & VAT) arising in the context of Mergers, Acquisitions and Reorganisations singling out all relevant rules. Furthermore, the webinar will discuss the legal concept of a tax ruling refer to local and international case-law on the matter. In addition, the webinar will discuss how issues of retrospectivity and retroactivity can come into play in a reorganisation, articulating judge-made rules on the matter.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Income Tax Rules governing Mergers, Acquisitions and Reorganisations

  • Duty on Document & Transfers Rules pertinent to Mergers, Acquisitions and Reorganisations

  • VAT Rules pertinent to Mergers, Acquisitions and Reorganisations

  • The Concept of a Tax Ruling

  • Case-Law on Rulings

  • Issues relating to Retrospectivity and Retroactivity

  Why is the session of relevance to our members?

  This session will equip participants with an understanding of the applicable rules in this area, together with an update on case-laws related to tax rulings.

  Target Audience

  Accountants and lawyers

  Speaker's Profile

  Robert is  EY Malta's Tax Leader, a tenured senior lecturer at the University of Malta and a member of the European Association of Tax Law Professors. In the 2015-2017 IBFD General Report on the Protection of Taxpayers’ Rights, Robert was described as a well-known authority broadly experienced in the practical protection of taxpayers’ rights and a prominent member of the legal practice. In Malta, Robert argued cases at all levels arguing a suite of Constitutional cases (the Geranzi Case m, the Angelo Zahra Case and others) that have led to a paradigm shift relating to the legal classification of administrative penalties. He submitted arguments in the ECtHR Grand Chamber Case of Lekic v. Slovenia and forms part of the Supervisory Council of the Observatory for Taxpayers’ Rights. In 2021, the EATLP invited him to draft its submissions to the EU Commission relating to EU taxpayer protection. Having served as a panelist at the 2015 IFA Congress, he formed part of a study group of the International Law Association on the “Protection of Taxpayers’ Rights” (co-chaired by Advocate General Juliane Kokott and Pasquale Pistone). Robert is a published author on tax law publishing articles in European Taxation, EC Tax Review, World Tax Journal and the British Tax Review. Robert’s books on Maltese taxation have been cited by the Administrative Review Tribunal and the Court of Appeal (including especially the Paul Ciantar Case and Case 27/18VG involving the taxation of highly mobile workers). Robert’s most recent publication is Taxation at the European Court of Human Rights co-authored with former ECtHR judge Pinto de Albuquerque (Wolters Kluwer Law 2023). 

  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.

  Show details
• M25023 - Understanding Supplier Finance Arrangements under IFRS 7 and IAS 7 and Financial Reporting Requirements under IFRS 18 (Online)

  • When
    25 Feb 2025
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speakers: Ms Oriana Abela & Mrs Lara Borg
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  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

  This training session aims to provide an update on the recent changes in IFRSs particularly the amendments to IFRS 7, IAS 7 and IFRS 18.
  There are significant amendments to IFRS 7 and IAS 7. These address financial instruments disclosures which are effective for annual reporting periods beginning on or after 1st January 2026. These amendments aim to enhance transparency regarding the classification and measurement of financial instruments, particularly those with environmental, social, and governance (ESG)-linked features. Similarly, updates to IAS 7, which pertains to the statement of cash flows will also take effect from 1 January 2026. These changes focus on improving the clarity of cash flow reporting, especially in relation to supplier finance arrangements.
  Additionally, IFRS 18, a new standard that replaces IAS 1, Presentation of Financial Statements, was issued on 9th April 2024 and will be effective for annual reporting periods starting on or after 1st January 2027. IFRS 18 introduces substantial changes to presentation and disclosure requirements in financial statements, enhancing the overall clarity of financial performance reporting.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1.Introduction
  ·Overview of the session objectives
  2.IFRS 7: Financial Instruments: Disclosures
  ·Summary of recent amendments
                                                   i.     Key changes related to classification and measurement of                                                                       financial instruments                                               

                                                               ii.     Implications for disclosures regarding ESG-linked financial assets
  ·Discussion on enhanced transparency requirements
  ·Impact on financial statement users and preparers
  ·Examples
  3.IAS 7: Statement of Cash Flows
  ·Overview of amendments to IAS 7
                                                      i.     Changes in cash flow reporting requirements
                                                     ii.     Clarifications on supplier finance arrangements
  ·Importance of cash flow statements in assessing liquidity and solvency
  ·Transition requirements and retrospective application
  ·Examples
  4.Supplier Finance Arrangements
  ·Definition and overview of supplier finance arrangements (supply chain finance)
  ·Structure and mechanics of how these arrangements work
                                                      i.     Role of the financial intermediary
                                                     ii.     Process from invoice issuance to payment
  ·Benefits for suppliers and buyers
                                                      i.     Improved cash flow for suppliers
                                                     ii.     Extended payment terms for buyers
  ·Disclosure requirements under IFRS 7 and IAS 7
                                                      i.     Information entities must provide about these arrangements
  ·Accounting considerations and potential risks associated with supplier finance arrangements
  5.IFRS 18: Presentation and Disclosure in Financial Statements
  ·Introduction to IFRS 18 and its objectives
                                                      i.     Replacement of IAS 1 with a focus on improving comparability and transparency
  ·Key features of IFRS 18
                                                      i.     Defined structure for the statement of profit or loss
  1.Categories: operating, investing, financing, income taxes, and discontinued operations
  2.Required subtotals: operating profit or loss, profit or loss before financing and income taxes
                                                     ii.     Enhanced guidance on aggregation and disaggregation principles
  ·Management-defined Performance Measures (MPMs)
                                                      i.     Definition and importance in financial reporting
                                                     ii.     Disclosure requirements for MPMs to enhance transparency
  ·Examples
  6.Impact on Financial Statements
  ·How these changes affect the presentation of primary financial statements?
  ·Comparative information requirements under IFRS 18
  ·Discussion on operational changes needed for compliance
  7.Transition and Implementation Considerations
  ·Effective dates for IFRS updates (IAS 7 and IFRS 7 effective from January 2026; IFRS 18 effective from January 2027)
  ·Strategies for entities to prepare for the transition
  ·Challenges anticipated during implementation
  8.Q&A Session
  ·Questions from participants
  ·Discussion of specific concerns or scenarios related to the new standards
  9.Conclusion

  Why is the session of relevance to our members?

  The members and non-members of the Malta Institute of Accountants (MIA) play a leading role in businesses across Malta and are key players in the financial market, as they navigate the complexities of financial reporting and investment decisions, it is crucial to stay informed about the latest developments in accounting standards.
  This is important because the standards are constantly evolving in response to changing economic conditions, technological advancements, and global market dynamics, which means that professionals must keep up to date in order to ensure compliance and maintain accurate financial reporting. Furthermore, by understanding the most recent amendments, accountants can provide reliable and trustworthy financial data to stakeholders, thereby upholding legal and ethical standards whilst fostering long-term sustainability and trust. Additionally, being knowledgeable about current regulations helps identify gaps or non-compliance in financial reporting and internal controls, allowing for timely rectifications. Moreover, this awareness not only enhances the effectiveness of audits but also equips professionals to offer valuable insights and recommendations to management and clients, ultimately contributing to better decision making and risk management. Furthermore, as accounting standards become more essential for navigating these changes effectively.
  Overall, staying updated on accounting standards is vital for ensuring financial integrity, promoting transparency, and maintaining a competitive edge in the industry.

  Target Audience

  This course is specifically targeted to accounting professionals and students, especially those who are pursuing or intend to pursue a career in audit or financial reporting.
  

  Speakers's Profiles

  Oriana is a Partner at Grant Thornton engaged in the Transaction Advisory Services (TAS), a department specialising in corporate finance. She holds an honours degree in Accountancy from the University of Malta and is also ACCA qualified. In 2013, Oriana graduated from the University of Wales with a distinction obtaining a Master in Finance, specialising in Mergers and Acquisitions.
  Oriana specialises in the capital markets division, whereby she assists clients with the raising of debt (traditional and green) and equity finance through the local capital market. She has listed clients on the main market, Prospects MTF as well as the Institutional Financial Securities Market. Oriana also heads the local and cross-border vendor and buy-side due diligence assignments for clients operating in various sectors such as retail, manufacturing, banking, aviation, pharmaceutical and real estate. She has an accumulated wealth of experience assisting both local and international clients operating across various industries through the delivery of valuations, mergers and acquisitions, due diligences, business plans, restructuring, financial projections and pension provision.
  Prior to joining Grant Thornton in 2015, Oriana worked at two leading Big 4 companies in Malta, whereby she was involved in a variety of corporate finance engagements, servicing clients mainly in the real estate, telecommunications, utility, retail, gaming, insurance and beverage industry, both in the private and public sector in relation to a number of different assignments including but not limited to buy-side and vendor cross-border due diligence assignments, purchase price allocation assignments, raising of finance on the stock market, feasibility studies/financial projections, debt restructuring, strategic review, valuations of business and equity share capital, impairment review of investment properties and review of the pension provision and assistance with any necessary settlement offers.

  Esmeralda is an assistant manager at Grant Thornton engaged in the Transactions Advisory Services. She is ACCA certified and also completed the Advanced Valuation Certificate Course from New York University, Leonard N.Stern School of Business taught by Professor Aswath Damodaran, obtaining a High Honours. Esmeralda specializes in valuations, financial planning and analysis, financial due diligences and financial modelling and has, over her eight year career with Grant Thornton been involved in a number of projects across various industries.
  Furthermore, she was also involved in financial and economic consultancy services for various local and foreign clients, and was also seconded to a leading bank in Malta for two and a half years, where she occupied the position of a financial analyst within the corporate team. Her duties included preparation of financial analysis of corporate customers, analysing new projects and assisting relationship mangers in assessing the feasibility and valuations of highly leveraged projects. Esmeralda is also an affiliate member of the Malta Institute of Accountants.

  Lara, a University of Malta graduate, joined Grant Thornton back in July 2016 on a part time basis, through the University internship program. In partial fulfilment of the requirements of the Masters in Accounts, Lara submitted a dissertation entitled: ‘The management of family wealth across generations in Malta’, which was awarded the best dissertation in an area related to financial management. She also completed with Honours an Advanced Valuation Certificate Course from New York University, Leonard N.Stern School of Business taught by Professor Aswath Damodaran.
  Ensuing her graduation, Lara joined the Financial Advisory Team on a full-time basis in July 2021. Her focus is predominantly on finance and tax due diligences, valuations, bank loan applications, credit file reviews, information memorandums, debt restructuring and financial modelling. Her industry experience includes real estate, elderly care home operations, consumer retail, hospitality and leisure, and non-profit organizations, among others.

  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.

  Show details
• M25014 - Rules governing Malta's jurisdiction to tax (Online)

  • When
    26 Feb 2025
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  The session is intended to act as a refresher on some of the key concepts underpinning Malta’s jurisdiction to tax.
  

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Dr Christopher Bergedahl
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  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 international tax framework is founded on a split between source-based and residence-based taxation rules. Every tax system adopts a blend of these concepts in order to define the country’s jurisdictional boundaries to tax income. This session is intended to revisit these concepts insofar as they are applicable to the Income Tax Act.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Basis of taxation
  • Article 4(1) ITA, Proviso to Article 4(1) ITA, Article 13 ITA
  • Concept of residence
  • Concept of ordinarily residence
  • Concept of domicile
  • The concept of income “arising in” or “derived from” Malta
  • The meaning of “Malta”

  Why is the session of relevance to our members?

  This needs to be a short paragraph to attract members and non-members to attend the session.

  Target Audience

  • Accountants
  • Lawyers
  • Tax advisers
  • In-house tax practitioners

  Speaker's Profile

  Christopher is a Director at Deloitte Malta within the Tax function, with a focus on International Tax. In 2017 he graduated summa cum laude from the International Tax Center Leiden following which he served as a Teaching Assistant for the Fall Term of the 2017-2018 class. Christopher is warranted to practice in front of the Superior Courts of Malta and is a member of the Malta Institute of Taxation, the Malta Branch of the International Fiscal Association, the Chamber of Advocates and the Malta Institute of Financial Services Practitioners. Furthermore, Christopher currently serves as Chairperson of the International Tax Subcommittee of the Malta Institute of Taxation and actively contributes to technical working groups.

  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.

  Show details
• M25010 - VAT Intermediate Level and Advanced Level - Package of 6 Sessions (Online)

  • Start
    6 Mar 2025
  •  
  • End
    16 Apr 2025
  •  
  • Schedule
    6 sessions
  • Location
    Online Webinar

  Register

  Registration Time: 09:00

  Sessions Time: 09:15 - 12:30  including a 15-minute coffee break

  Speaker: Mr Saviour Bezzina

  Venue: Online Webinar

  
  

  MIA Members: €230.00

  Non-MIA Members: €440.00

  Retired Members: €110.00

  Students: €170.00

  BACKGROUND INFORMATION

  The scope of these three sessions is to brush up on the basic VAT concepts and principles needed to fulfil the VAT compliance obligations in a proper and timely manner. Session 1 will start off with tackling the two basic principles of output and input VAT which constitute the main elements of a typical VAT Return and the various issues relating to them. Session 2 will discuss the various VAT obligations VAT Registered persons are expected to fulfil and the implications if any such obligations are not adhered to in a proper and timely manner. Session 3 will focus on which documentation needs to be filled in and how through a walkthrough of all applicable VAT forms. Participation and Feedback are strongly encouraged together with using practical and worked examples to make the sessions much more interesting, useful and relevant for all attendees .

  Session 1  - Output and Input VAT – When to charge/not charge and when to claim/not claim VAT and why.

  • Output VAT – including Local transactions, ICSs/ICAs, Export/Imports, Cross Border Supplies of Services

  • Input VAT – including Partial Attribution, Capital Goods Scheme, Blocked Deductions, Invoice Details

  Session 2 Intermediate Level  – VAT Obligations – Including Registrations, Documentation, tax points, Taxable values, penalties and interest

  • VAT Registrations

  • VAT Documentation

  • Taxable Value

  • Tax Point

  • Penalties and Interest

  Session 3 Intermediate Level  – VAT Forms – Which documents to file, when and how. 

  • VAT Return (Article 10)

  • Annual VAT Declaration (Article 11)

  • Form 04 and Form 05 (Article 12)

  • Recapitulative Statements

  • Intrastat Forms

  • VAT Return Adjustment Forms

  WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?

  The application of the correct VAT treatment is of paramount importance and failure to do so may result in various negative business, reputational and financial implications. From experience certain practitioners and accounting staff often rely on the VAT treatment that was applied in the past without checking or knowing whether any change in the various factors should have triggered a change in the VAT treatment.  Hence it would be beneficial to get to know why the said VAT treatment is being adopted and which changes might lead to a change in the VAT treatment currently being applied. Moreover it is also essential to understand the various VAT compliance obligations that one may be exposed to and the proper way how to fulfill such obligations in a timely manner.

  Target audience

  This course is ideal both to newcomers in the VAT sphere (who have an opportunity that in just 3 sessions they can get a very good theoretical and practical understanding of the main VAT concepts from A to Z) and also to more experienced staff (accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in the VAT sphere for a number of months/years (who may need to brush up their technical knowledge in an intensive manner or fill in certain gaps and clarify certain issues relating to certain transactions).

  BACKGROUND INFORMATION AVANCED LEVEL

  The advanced VAT course is a 3 session course targeted towards those who already have a basic knowledge of VAT and want a more in-depth understanding of some of the most applicable and important VAT provisions. Throughout the course specific VAT topics (see Agenda below) will be discussed in a detailed manner (including how the VAT treatment has changed and developed in view of new VAT Department guidelines, EU Regulations and Case Law) for the attendees to be able to build a more extensive knowledge of VAT and hence be in a better position to apply the correct VAT treatment to more complex transactions. Participation and Feedback are strongly encouraged together with using practical and worked examples to make the sessions much more interesting, useful and relevant for all attendees .
  

  Session 1 Advanced level  – VAT Place of Supply Rules – Where does a Supply take place for VAT purposes and why.
  

  VAT Place of Supply rules (including the concepts of taxable and non-taxable persons, place of establishment/fixed establishment, and the applicability of certain exceptions to the general rules)

  Session 2 Advanced level  – VAT Exemptions – Which transactions are actually VAT Exempt any why.

  VAT Exemptions (including the application certain VAT Exemptions of particular importance such as Insurance and Financial Services, Shipping and Aviation, Immovable Property and Gambling and related services)

  Session 3 Advanced level  – VAT Treatment of Complex Transactions

  VAT treatment of complex transactions (including triangulation, call-off stock and other complex chain transactions and how these are to declared, cross border trade in services and right of refund and partial attribution in case of mixed activities)

  WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?

  Whilst most practitioners are likely to be quite familiar with the applicable VAT treatment of straight forward day to day transactions, complication and issues start arising when more complex transactions are encountered. Given that the correct VAT treatment needs to be determined and applied prior to the transaction taking place (rather than later such as in corporate tax) it is of utmost importance that one anticipates any issues with the VAT treatment and how these can be dealt with. The scope of these three sessions is that of identifying these factors which will shape the vat treatment of these challenging scenarios with a view to ensuring the proper and timely application of the correct VAT treatment.

  Target audience

  This course is intended for those practitioners, professionals, students and accounting staff who already have a basic knowledge of VAT and want a more in-depth understanding of some of the most applicable and important VAT provisions as applicable in various ‘not so straight forward’ scenarios.
  

  Speaker's Profile

  Saviour Bezzina is a 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 and lectures regularly on VAT and indirect tax matters.  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

  18 Hours Core (Full course)

  CPE hours will be allocated according to the attendance of the events.

  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.

  Show details
• M25010.1 - VAT Intermediate Level - 3 Sessions (Online)

  • Start
    6 Mar 2025
  •  
  • End
    14 Mar 2025
  •  
  • Schedule
    3 sessions
  • Location
    Online Webinar

  Register

  Registration Time: 09:00

  Sessions Time: 09:15 - 12.30 including a 15-minute coffee break

  Speaker: Mr Saviour Bezzina
  Venue: Online Webinar

  
  

  MIA Members: €120.00

  Non-MIA Members: €225.00

  Retired Members: €60.00

  Students: €90.00

  BACKGROUND INFORMATION Intermediate Level

  The scope of these three sessions is to brush up on the basic VAT concepts and principles needed to fulfil the VAT compliance obligations in a proper and timely manner. Session 1 will start off with tackling the two basic principles of output and input VAT which constitute the main elements of a typical VAT Return and the various issues relating to them. Session 2 will discuss the various VAT obligations VAT Registered persons are expected to fulfil and the implications if any such obligations are not adhered to in a proper and timely manner. Session 3 will focus on which documentation needs to be filled in and how through a walkthrough of all applicable VAT forms. Participation and Feedback are strongly encouraged together with using practical and worked examples to make the sessions much more interesting, useful and relevant for all attendees .

  Session 1 Intermediate Level - Output and Input VAT – When to charge/not charge and when to claim/not claim VAT and why.
  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Output VAT – including Local transactions, ICSs/ICAs, Export/Imports, Cross Border Supplies of Services

  • Input VAT – including Partial Attribution, Capital Goods Scheme, Blocked Deductions, Invoice Details

  Session 2 Intermediate Level  – VAT Obligations – Including Registrations, Documentation, tax points, Taxable values, penalties and interest

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • VAT Registrations

  • VAT Documentation

  • Taxable Value

  • Tax Point

  • Penalties and Interest

  Session 3 Intermediate Level  – VAT Forms – Which documents to file, when and how. 

  • VAT Return (Article 10)

  • Annual VAT Declaration (Article 11)

  • Form 04 and Form 05 (Article 12)

  • Recapitulative Statements

  • Intrastat Forms

  • VAT Return Adjustment Forms

  WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?

  The application of the correct VAT treatment is of paramount importance and failure to do so may result in various negative business, reputational and financial implications. From experience certain practitioners and accounting staff often rely on the VAT treatment that was applied in the past without checking or knowing whether any change in the various factors should have triggered a change in the VAT treatment.  Hence it would be beneficial to get to know why the said VAT treatment is being adopted and which changes might lead to a change in the VAT treatment currently being applied. Moreover it is also essential to understand the various VAT compliance obligations that one may be exposed to and the proper way how to fulfill such obligations in a timely manner.

  Target audience

  This course is ideal both to newcomers in the VAT sphere (who have an opportunity that in just 3 sessions they can get a very good theoretical and practical understanding of the main VAT concepts from A to Z)  and also to more experienced staff (accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in the VAT sphere for a number of months/years (who may need to brush up their technical knowledge in an intensive manner or fill in certain gaps and clarify certain issues relating to certain transactions). 

  SPEAKER'S PROFILE

  Saviour Bezzina is a 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 and lectures regularly on VAT and indirect tax matters.  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

  9 Hours Core 

  CPE hours will be allocated according to the attendance of the events.

  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.

  Show details
• M25012 - Critical Internal Controls for Businesses: Which and Why (Online)

  • When
    12 Mar 2025
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Ms Ingrid Azzopardi
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  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

  Critical internal controls are essential for ensuring the integrity, efficiency, and reliability of an entity's operations and financial reporting. The session will focus on these critical internal controls and why they are required.
  Benefits of a strong internal control system facilitates an entity’s effective and efficient operation, by enabling it to respond appropriately to significant strategic, financial, operational and other risks to achieve its objectives. An effective system of internal controls helps a business entity ensure the quality of internal and external reporting. Effective internal controls also help ensure compliance with applicable laws and regulations, as well as internal policies with respect to the conduct of the business.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  The session will look at:

  • the components of internal control,

  • different types of internal controls

  • will focus on those internal controls considered as critical

  
  

  Why is the session of relevance to our members?

  Critical internal controls are the backbone of any successful business entity. Collectively they help ensure that a business entity operates effectively, remains compliant with regulations, protects its assets, and maintains the integrity of its financial reporting, whilst achieving its objectives.

  Target Audience

  Internal Auditors, people in management, students, board members and anyone who is interested in obtaining a better understanding on internal controls.

  Speaker's Profile

  Ingrid Azzopardi heads the Internal Audit Function at Tumas Group, having led GO’s Internal Audit for over 30 years. She has a Master in Accountancy, holds a CPA Warrant and the Practising Certificate in Auditing. and is also a Chartered Director. She has held board positions at the Housing Authority, Teatru Manoel, the Mediterranean Conference Centre and HSBC. At the latter she also chaired the Audit and Risk Committees. She is a Fellow of the Malta Institute of Accountants, a Member of the Institute of Internal Auditors – Malta Chapter and the UK Institute of Directors. Ms. Azzopardi is a founding member of the Malta Forum for Internal Auditors, now the IIA Malta Chapter, where she held the posts of Vice Chair and Chair of the mentioned Forum. Ms. Azzopardi is the Deputy Chair of the Board of Administrators of the Malta ESG Alliance (MESGA). At an international level Ms. Azzopardi was actively involved on the Executive Committee of the Forum for the Irregular International Network Access (FIINA) and chaired the Interconnect Committee of the Forum. Ms. Azzopardi has presented at several conferences held locally and abroad on internal audit, revenue assurance, fraud and ESG.

  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.

  Show details
• M25025 - Deductible expenses with particular emphasis on capital allowances(Online)

  • When
    13 Mar 2025
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Dr Jeanette Calleja Borg
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  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 seminar will delve into the main provisions of the Income Tax Act dealing with income tax deductions, mainly looking at the positive test found in Article 14 of the Income Tax Act and the negative test found in Article 26 of the Income Act. The seminar will give particular emphasis to capital allowances. The contents of this seminar will feature the mechanics of these allowances and the obligations set out by the law including the presentation of practical examples.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Allowable deductions under Article 14 Income Tax Act

  • Article 26 Income Tax Act

  • Capital allowances and how they are applied

  • The balancing statement

  Why is the session of relevance to our members?

  The session is useful for accountants and tax practitioners who want to enhance their knowledge with regards to allowable deductions in order to arrive at the correct chargeable income. The session will also focus on capital allowances and this session is useful for accountants and tax practitioners who wish to enhance their knowledge on the computation of capital allowances.
  

  Target Audience

  Accountants and lawyers working in the area of tax compliance.

  Speaker's Profile

  Dr Jeanette Calleja Borg is a practitioner in the area of tax compliance with over 18 years experience. She read for a Bachelor of Commerce, a Bachelor of Accountancy (Hons.), a Masters in Financial Services from the University of Malta and subsequently a Ph.D in Taxation from the School of Law, within the Centre for Commercial Legal Studies at Queen Mary, University of London. Her area of research was Cross Border Group Loss Relief in the EU. Dr. Calleja Borg has also been a guest researcher at the Institute for Austrian and International Tax Law in Vienna. Dr. Jeanette Calleja Borg is a member of the Malta Institute of Taxation Council a Member the Malta Institute for Accountants and sits on the direct tax committees of both institutes.

  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.

  Show details
• M25004 - The Accountant as the Trusted Advisor (Online)

  • When
    18 Mar 2025
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr Clayton Degiorgio
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  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 role of accountants has evolved significantly over the years, transitioning from traditional number crunchers to strategic advisors. As trusted advisors, accountants provide crucial financial insights and guidance that help businesses navigate complex financial landscapes. They build and maintain trust through their expertise, integrity, and commitment to ethical standards. Accountants today offer a wide range of advisory services, including financial planning, tax compliance, risk management, and business strategy. This shift reflects the growing need for accountants to not only manage financial records but also to support informed decision-making and drive business growth.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Building Strong Relationships

  • Effective Communication Skills

  • Advisory Services Offered by Accountants

  • Beyond Compliance: Adding Value

  • Using the Right Technology

  • Challenges and Opportunities

  • Case studies

  Why is the session of relevance to our members?

  This session aims to empower attendees with a comprehensive understanding of how the accountant can be viewed as strategic advisor for businesses.

  Target Audience

  This session is tailored for accountants, firm members, managers, directors, and anyone keen on exploring the evolving role of accountants as trusted advisors.

  Speaker's Profile

  Clayton Degiorgio has graduated as a qualified Accountant with a Distinction from the University of Malta in 2015 and is a Certified Public Accountant and a Member of the Malta Institute of Accountants.
  Having started his experience with one of the Big Four both within the Tax Department and Audit Department, he moved on to Accountancy related positions in the industry. In his experience as an in-house Accountant, Clayton has worked in the services, manufacturing, retail, and travel industries for ten years.
  He currently holds the position of Group CFO with a reputable Maltese company operating within the tour operating industry and has a firm providing audit, tax, accounting and advisory services.
  

  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.

  Show details
• M25002 - Business Consolidations -The Applicable Suite of Standards (Online)

  • When
    21 Mar 2025
  •  
    09:30 - 11:30
  • Location
    Online Webinar

  Register

  Registration Time:09:15
  Sessions Time: 09:30- 11:30  No Break
  Speaker: Mr Georges Xuereb
  Venue:   Online Webinar

  
  

  Participation Fees 
  MIA Members: €28

  Non-MIA Members: €50.00

  Retired Members: €15.00

  Students: €20.00

  *Group bookings for 3 or more participants available.

  
  

  BACKGROUND INFORMATION

  On the date of acquisition of a business, IFRS 3 kicks in with the application of the acquisition method. This is a process which involves the determination of the date of acquisition, identification and measurement of the consideration transferred and the identifiable assets and liabilities assumed at fair value, the measurement of non-controlling interests, and recognition of any resulting goodwill or a gain on bargain purchase. Subsequent to this date, businesses are consolidated in terms of IFRS 10, where the ‘control’ model is applied for all investees in considering which entities are “subsidiaries” and thus consolidated in a parent’s consolidated financial statements. IFRS 13's fair value principles, and considerations of associates and joint ventures in terms of IAS 28 and IFRS 11 as they relate to the consolidated and separate financial statements shall also be explored in this session.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • IFRS 3 Business Combinations

  • IFRS 10 Consolidated Financial Statements

  • IFRS 13 Fair Value Measurement, IAS 27 Separate Financial Statements

  • IFRS 11 Joint Arrangements

  • IAS 28 Investments in associates and joint ventures

  Why is the session of relevance to our members?

  The session provides the participants with an overview of the IFRS standards relating to the acquisition of business, business combination accounting and consolidation requirements
  

  Target Audience

  Accountants in practice; Accountants specialising in financial reporting
  

  Speakers' Profiles

  Georges Xuereb is a Certified Public Accountant and forms part of the Corporate Accounting Advisory Services team at KPMG Malta, holding the role of a n Associate Director and providing technical IFRS advice and assistance to local and foreign clients operating in various industries. Georges also delivers technical training on IFRS matters internally and to his clients, and lectures the Financial Reporting (FR) and Strategic Business Reporting (SBR) modules which form part of the ACCA qualification.

  EVeNT CPE COMPETENCies

  2 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.

  Show details
• M25001 - Artificial intelligence and its practical regulation under the AI Act (Online)

  • When
    25 Mar 2025
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Dr Gianluca Busuttil
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  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 EU AI Act was approved by the European Parliament in March 2024, and aims to introduce a regulatory infrastructure that will primarily seek to manage and mitigate the risks arising from high-risk AI typologies, while prohibiting specific AI applications that have been deemed to be incompatible with the public interest. It is expected to define global policy around AI regulation. Compliance with the requirements of the AI is a requirement for any EU business or enterprise that is seeking to implement AI technologies into its workstreams – even within those workstreams which appear to be entirely traditional, and to both AI developers and persons looking to implement third-party AI technology into their processes.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  This session will aim to introduce attendees to the core notions underpinning AI and its relevance to modern society, touching upon practical applications and key pain points which create a need for regulation. Focus will then shift to the provisions of the incoming EU AI Act and how it aims to regulate artificial intelligence to create trust and accountability without stifling innovation. The session will provide a practical analysis into the process of compliance, and the steps which a person falling within scope of the AI Act must follow in order to utilise AI technologies in a manner which is compliant with the requirements of the EU AI Act.Members and non-members with a general interest in AI technology are encouraged to attend, particularly if they form part of any business that may fall within scope of the EU AI Act because it implements or interacts with AI technology.

  Why is the session of relevance to our members?

  Members and non-members with a general interest in AI technology are encouraged to attend, particularly if they form part of any business that may fall within scope of the EU AI Act because it implements or interacts with AI technology.

  Target Audience

  This session will be of interest to any person with an interest in AI technology or next-gen law and regulation. Critically, the session will be relevant to any service provider or business person that is exposed to AI and or looking to implement it in their business; the EU’s AI rules will apply to both developers and persons who are implementing third-party AI technology into their processes.

  Speaker's Profile

  Gianluca Busuttil is a senior manager within the Tax team at Deloitte Malta, specialising in regulatory compliance and developing areas of regulation in fields such as artificial intelligence and digital services. Gianluca has followed the development of artificial intelligence regulation since the commencement of their discussion at an EU level and has experience in the practical perspective of AI regulation.
  

  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.

  Show details
• M25018 - Ongoing Monitoring Responsibilities in AML/CFT for Auditors (Online)

  • When
    26 Mar 2025
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Mr John Debattista
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  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

  Auditors, as subject persons, hold the crucial responsibility of ongoing monitoring within business relationships, ensuring compliance with AML/CFT (Anti-Money Laundering and Combating the Financing of Terrorism) regulations. This session will focus primarily on transaction monitoring, examining various red flags that may indicate suspicious activity. Attendees will gain insights into the right questions to ask, appropriate timing for reporting, and effective methods to detect potential risks, providing a practical framework for safeguarding compliance.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Ongoing Data Monitoring

  • Ongoing Transaction Monitoring

  • Trigger Events

  • Key Questions to Ask

  • Reporting Timelines

  • Avoiding Tipping Off

  
  

  Why is the session of relevance to our members?

  This session is valuable for all audit professionals, regardless of their role, due to the integral nature of AML/CFT compliance within audit duties. Attendees will gain practical skills for effectively managing their responsibilities and staying up-to-date with the latest in compliance practices.

  Target Audience

  • Audit Professionals (from audit assistants to audit directors)

  • MLROs (Money Laundering Reporting Officers)

  • AML/CFT Compliance Officers

  Speaker's Profile

  John Debattista is a Certified Public Accountant and Registered Auditor with over 20 years of experience in audit and assurance. Following a decade in a mid-tier audit firm, he co-founded Zampa Debattista, where he led the Audit and Assurance function as well as the Corporate Reporting Advisory team. John has extensive teaching experience, delivering lectures on audit and financial reporting for final stages of ACCA and ACA qualifications through the ICAEW (Institute of Chartered Accountants in England and Wales). He has taught the ACCA Diploma in IFRS (DipIFR) and frequently speaks at audit and financial reporting seminars organized by various institutes in Malta. John also served as MLRO (Money Laundering Reporting Officer) in his previous firm, with a focus on AML compliance and risk management. His expertise spans the financial services, gaming, and hospitality sectors. He has worked internationally on specialized assignments in cities such as Zurich, Bucharest, Vienna, and London. In 2024, John joined Deloitte’s audit function to further his impact in the field.

  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.

  Show details
• M25015 - Professional Competence and Due Care - Practical Considerations (Online)

  • When
    27 Mar 2025
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Mr Mario P Galea
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  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

  Care for the public interest arises partly from the competence of the accountant/auditor in the service at hand. Care and empathy also for the client who engages us to deliver the required service. Clients engage accountants to carry out services which the client cannot acquire themselves, inhouse or in any other way. Clients have no obligation to ask accounts for services. They come to us to satisfy a need. The latter triggers the concept of care in our minds. Client and users of our product come first before our interest in the service. Therefore, before we even accept the request, we need to ascertain that we have what it takes to deliver what the client needs in most efficient and effective way. This will reduce the expectations gap and would also help the stakeholders enjoy a better service from the client when it comes to the client satisfying the needs of the investors, employees, regulators, authorities and the transacting public in general.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  The Code of Ethics, Ethical Principles and the Conceptual Framework, Continuous Professional Education, Client and Engagement Acceptance and Continuance procedures, Due Diligence, ISQM 1, Organising the Practice for competence, Training, Contemporary challenges such as AI, ESG, Sustainability reporting, Multi-disciplinary practice and delivery of service, Engagement Terms of Reference.

  Why is the session of relevance to our members?

  A cornerstone of the success of our profession is the communication of who we are, what we do and how we go about delivering our services to the market, our clients, and all stakeholders. All round knowledge beyond paying for a service enhances the service itself as well as client and market satisfaction resulting in better value for money for both members and non-members.

  Target Audience

  Practitioners, Students, Accountants in business and members of their employers

  Speaker's Profile

  A certified public accountant holding a warrant to practice both as an accountant and as an auditor.
  Currently practising as a business advisor providing governance oversight and advisory services to
  businesses and corporations. Serves as an independent non-executive director on the boards and
  audit committees of various listed and licenced companies in the financial and commercial sectors
  including banks, insurance and investment companies. Mentor and advisor to family businesses.
  Founder, managing partner and chairman of accountancy and audit firm Ernst & Young in Malta until
  retirement in 2012. Specialised in auditing and assurance which he has practiced for over 35 years in
  Malta and abroad. Auditing experience spans over several sectors including banks, insurance and
  investment companies. Lectured in auditing, assurance and professional and business ethics and led
  several training courses. Speaker at various business and professional conferences in Malta and
  abroad. Speaker and producer of various webinars related to auditing, corporate governance and
  ethics. Assisted businesses in several areas particularly relating to governance, accounting and
  systems of control. Served as President of the Malta Institute of Accountants and for many years
  formed part of the Accountancy Board which is the accountancy profession regulator in Malta.
  Served on various professional committees in Malta and abroad such as the council of the
  Federation des Experts Comptables (FEE) in Brussels (now Accountancy Europe). Member of the
  Ethics committee of the Malta Institute of Accountants in Malta

  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.

  Show details
• M25027 - The connectivity between financial and sustainability risks and opportunities (Online)

  • When
    28 Mar 2025
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30 including 15 mins break
  Speakers: Mr Michaela Valletta & Mr Antoine Fenech
  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

  In today's business landscape, the interconnection between financial performance and sustainability has become increasingly evident. As companies navigate a rapidly changing environment, integrating sustainability considerations into financial decision-making is a critical factor for long-term success.
  From a reporting perspective, sustainability-related risks and opportunities often lack sufficient or consistent representation within financial statements. However, recent developments in sustainability regulations emphasize the alignment of finance and sustainability transparency to create a cohesive narrative.
  This session equips participants with essential knowledge to address this evolving business dynamic, where sustainability is deeply intertwined with financial performance and stakeholder expectations.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  
  

  1. High-Level Introduction to ESG

  •  Overview of Environmental, Social, and Governance (ESG) principles.

  •  How ESG influences strategic and operational decisions.

  
  

  2. Sustainable Green Finance

  • Role of sustainable finance in supporting environmentally and socially responsible investments.

  
  

  3. Correlation Between Sustainability Practices and Financial Performance

  • Impact of sustainability initiatives on business models and value creation.

  •  Evidence and case studies linking financial performance to sustainable practices.

  
  

  4. Sustainability-Related Risks and Opportunities

  • Defining sustainability-related risks and opportunities.

  • Practical examples and their implications for financial and operational planning.

  5. Reporting Standards for Identifying Sustainability-Related Risks and Opportunities

  • Overview of key reporting frameworks:

  • European Sustainability Reporting Standards (ESRS)

  •  FRS S1 (General Sustainability-Related Disclosures)

  
  

  6. Key Financial Reporting Considerations Related to Sustainability

  • IAS 1: presentation of financial statement

  • IAS 37: Addressing sustainability-related contingent liabilities and commitments.

  • IAS 16: Capital expenditure (CapEx) and capitalization of assets within sustainability initiatives.

  • IAS 38: Accounting for intangibles, including sustainable innovation and intellectual property.

  • IFRS 9: Assessing impairment related to sustainability risks.

  • IFRS 13: Impact of sustainability risks on fair value determination of certain assets.

  
  

  7. Challenges and Emerging Trends

  • Navigating regulatory complexity.

  • Anticipating market and stakeholder expectations.

  • Strategies for overcoming data and integration challenges

  Target Audience

  • Accountants and Auditors: Professionals responsible for financial reporting, sustainability reporting, and compliance.

  • Corporate Executives and Board Members: Individuals overseeing governance, risk management, and strategic planning.

  • Compliance Officers: Ensuring adherence to regulatory requirements.

  • Sustainability Officers: Professionals managing corporate sustainability initiatives and reporting.

  • Other Professionals Evaluating ESG Factors: Investors, analysts, and stakeholders incorporating ESG considerations into decision-making.

  Speakers' Profiles

  Michaela Valletta is an Assistant Manager at Deloitte, is a key member of the Assurance Team, specialising in advisory and assurance with a main focus on sustainability. She actively fosters the growth of Deloitte's ESG function whilst also assists clients with CSRD compliance and sustainability strategy. Moreover, she has been invited as a guest lecturer at University of Malta and MCAST on ESG and contributes to the MIA Sustainability Reporting Committee's  Education Working Group.

  Antoine Fenech is an Audit and Assurance Director at Deloitte currently leading the ‘Accounting and Reporting Advisory’ and the ‘Accounting Operations Advisory’ pillars. He also leads the ESG Assurance team providing advisory and assurance work in relation to EU taxonomy, CSRD, ESRSs, SFDR and ESG strategies. Antoine is a member of the MIA Sustainable Finance - Learning and Education Working Group

  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.

  Show details
• M25010.2 - VAT Advanced Level - 3 Sessions (Online)

  • Start
    4 Apr 2025
  •  
  • End
    16 Apr 2025
  •  
  • Schedule
    3 sessions
  • Location
    Online Webinar

  Register

  Registration Time: 13:15

  Sessions Time: 13:30 - 16:45 including a 15-minute coffee break

  Speaker: Mr Saviour Bezzina

  Venue: Online Webinar

  
  

  MIA Members: €120.00

  Non-MIA Members: €225.00

  Retired Members: €60.00

  Students: €90.00

  
  

  BACKGROUND INFORMATION AVANCED LEVEL

  The advanced VAT course is a 3 session course targeted towards those who already have a basic knowledge of VAT and want a more in-depth understanding of some of the most applicable and important VAT provisions. Throughout the course specific VAT topics (see Agenda below) will be discussed in a detailed manner (including how the VAT treatment has changed and developed in view of new VAT Department guidelines, EU Regulations and Case Law) for the attendees to be able to build a more extensive knowledge of VAT and hence be in a better position to apply the correct VAT treatment to more complex transactions. Participation and Feedback are strongly encouraged together with using practical and worked examples to make the sessions much more interesting, useful and relevant for all attendees .

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  Session 1 Advanced level  – VAT Place of Supply Rules – Where does a Supply take place for VAT purposes and why.
  

  VAT Place of Supply rules (including the concepts of taxable and non-taxable persons, place of establishment/fixed establishment, and the applicability of certain exceptions to the general rules)

  Session 2 Advanced level  – VAT Exemptions – Which transactions are actually VAT Exempt any why.

  VAT Exemptions (including the application certain VAT Exemptions of particular importance such as Insurance and Financial Services, Shipping and Aviation, Immovable Property and Gambling and related services)

  Session 3 Advanced level  – VAT Treatment of Complex Transactions

  VAT treatment of complex transactions (including triangulation, call-off stock and other complex chain transactions and how these are to declared, cross border trade in services and right of refund and partial attribution in case of mixed activities)

  WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?

  Whilst most practitioners are likely to be quite familiar with the applicable VAT treatment of straight forward day to day transactions, complication and issues start arising when more complex transactions are encountered. Given that the correct VAT treatment needs to be determined and applied prior to the transaction taking place (rather than later such as in corporate tax) it is of utmost importance that one anticipates any issues with the VAT treatment and how these can be dealt with. The scope of these three sessions is that of identifying these factors which will shape the vat treatment of these challenging scenarios with a view to ensuring the proper and timely application of the correct VAT treatment.

  SPEAKER'S PROFILE

  Saviour Bezzina is a 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 and lectures regularly on VAT and indirect tax matters.  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

  9 Hours Core 

  CPE hours will be allocated according to the attendance of the events.

  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.

  Show details
• M25032 - An Overview and Update on DACs (Online)

  • When
    10 Apr 2025
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Dr Ian Zahra 
  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 EU Directive on Administrative Cooperation (DAC) is a set of rules and procedures designed to improve cooperation between EU member states in the area of taxation. DAC aims to combat tax avoidance and evasion by ensuring that tax authorities have access to relevant information about cross-border transactions and structures. The most recent DAC amendments include the following:
   DAC6 requires intermediaries (such as tax advisors and accountants) to report certain cross-border arrangements to tax authorities. The reporting requirements apply to arrangements that meet certain hallmarks with the aim of increasing transparency and help tax authorities identify potentially aggressive tax planning schemes.
   DAC7 introduced new reporting requirements for digital platforms (such as online marketplaces and booking platforms). The reporting requirements apply to income generated by sellers and service providers on these platforms and aim to ensure that tax is paid on this income.
   DAC8 introduces new reporting requirements for the sharing of information on crypto transactions between tax authorities. The aim of DAC8 is to improve cooperation between member states and ensure that tax authorities have access to relevant information held by crypto-asset service providers about taxpayers.
   On 28 October 2024, the EU Commission adopted a new proposal for DAC9 to help companies with their filing obligations under the Pillar 2 Directive to simplify the filing process and reduce the compliance administrative burden for MNEs.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  DAC in general, DAC6, DAC7, DAC8 and DAC9.

  Why is the session of relevance to our members?

  This session is a must-attend for anyone who wants to stay up-to-date with the latest developments concerning the EU Directive on Administrative Cooperation. Attendees will gain a comprehensive understanding of the reporting requirements under, in particular, DAC6, DAC7, DAC8 and DAC9 and learn how to ensure compliance with these regulations. The presentation will also provide valuable insights into the potential risks and challenges associated with non-compliance, and how to mitigate these risks.

  Target Audience

  Lawyers, accountants and professionals involved or interested in the automatic exchange of information space.

  Speaker's Profile

  Ian joined Deloitte Malta in 2020 and currently forms part of the international tax advisory team as a Senior Manager, focusing on domestic and international direct taxation. Ian has worked on a number of engagements dealing with the Malta direct tax consequences of local and foreign companies in various industries (namely, gaming, financial services and technology).
  Ian is a lawyer by profession and, following his studies in law at the University of Malta, he graduated in international tax law from the University of Leiden in the Netherlands and received awards for the best paper of the 2018-2019 class which focused on the principal purposes test, entitled “The Principal Purpose Test: A critical analysis of its substantive and procedural aspects”. Following this experience, Ian also worked as a teaching assistant at the International Tax Centre in Leiden. Ian has been admitted to the Maltese bar.
  Ian has been invited to deliver a number of seminars and lectures by various local bodies including the Malta Institute of Taxation, the Malta Institute of Accountants and Society Education Malta, covering various areas namely principles of international taxation and tax transparency.

  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.

  Show details
• M25028 - The upcoming Workplace Pension Schemes Legislation (Online)

  • Start
    15 Apr 2025
  •  
  • End
    17 Apr 2025
  •  
  • Schedule
    2 sessions
  • Location
    Online Webinar

  Register

  The upcoming Workplace Pension Schemes Legislation:

  How the mandatory setup of Workplace Pensions will shape the accounting profession from a tax management and payroll perspective (Online)

  The below CPE Sessions are being sponsored by APS Bank

  Registration Time:09:15
  Sessions Time: 09:30- 11:30  No Break

  Venue:   Online Webinar

  
  

  Participation Fees 
  MIA Members: €50

  Non-MIA Members: €90.00

  Retired Members: €25.00

  Students: €35.00

  Venue:   Online Webinar

  Speakers: Session 1 - An overview of the theoretical background

  Mr Mark Lamb (APS Bank)
  Mr Darran Agius (APS Bank

  Mr Bernard Attard  (Partner PwC)

  Speakers: Session 2 - Practical Considerations

  Mr Jonathan Mifsud (HR Buddy)
  Mr Nick Xuereb (CFO at Toly and Vice President of the Malta Chamber of commerce)

  BACKGROUND INFORMATION

  The session will highlight the pressing need for Accounting Professionals to familiarise themselves with the Pensions Legislation in Malta due to the recent Budget announcement about mandatory set-up of Workplace Pension Schemes via payroll.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  The sessions will help members to:

  • Enhance their knowledge on the 3 Pillar Pension system in Malta

  • Understand Tax Rebates and Tax Offsets

  • Identify key areas in Tax Management Practices

  • Learn how this legislation effects Payroll

  • See a practical example from a Company who already set this up

  • Navigate through this mandatory change effectively

  
  Why is the session of relevance to our members?
  

  This change in legislation will revolutionise the landscape of Tax Management and Payroll and these 2 sessions will help you identify the opportunities in place and to help you and your clients navigate through these changes effectively.

  Target Audience

  CFOs, CEOs, Finance Managers, Tax Consultants, Payroll professionals, Budgeting professionals, HR Professionals, Decision makers, Company Owners
  

  Speakers' Profiles

  Nick Xuereb began his career with PwC in 1988 before transitioning to the manufacturing industry in 1999, where he served as Finance Director for Trelleborg for 12 years. Between 2008 and 2013 Nick also served as Chairman of the Gaming regulator, during a period of significant growth in the industry. Notable achievements include playing a crucial role in driving a major restructuring program for Air Malta during his tenure as CFO in 2011. Currently, he serves as Group CFO of Toly Products, a global supplier to the beauty and cosmetics industry. Nick is currently the Deputy President of the Malta Chamber, having been a council member for the past 10 years

  Darran Agius is responsible for developing the APS Pension Products business and providing win-win financial solutions for corporate clients through tax efficient employee retention schemes which will ultimately benefit both the employer and the employee. Darran initially joined the Bank in September 2018 as a Private Clients Relationship Manager managing investment portfolios of high-net-worth individuals. He has worked in the Financial Services Industry since 2003 across different segments namely Commercial Insurance, Personal Credit, Corporate Credit, Branch Management, Investment Advice and Pensions. Along this journey, he joined First Insurance Brokers as a Commercial Insurance Broker in 2003. In 2006 he moved to HSBC gaining a year’s experience at one of their Branches before becoming a Commercial Banking Officer where he learned the ropes of Corporate Credit. In 2011 he was appointed Customer Relationship Manager at Mediterranean Bank; eventually he furthered his career as a Branch Manager at Sliema Branch. He successfully obtained the Financial Advise License from the MFSA in 2012 allowing him to contribute to the Wealth Solutions Team that helped convert the Bank’s operations from a savings to an Investment Bank in 2015. Darran holds a Bachelor of Commerce degree from the University of Malta, Bsc (Hons) Financial Services degree from the University of Manchester and an Msc Human Resource Management and Development Masters degree from the University of Leicester.

  Bernard Attard joined PwC Malta in 1998 after graduating in Bachelor of Accountancy Hons. from the University of Malta. He was admitted to the partnership in 2011. During his years with the Firm, he has been involved in various tax and related assignments both internationally and locally for clients in a wide variety of industries and sectors. In 2007, he was seconded to the International Tax practice in Berlin.
  Bernard addresses various technical seminars and conferences and lectures in Tax Law at the University of Malta. He is also a member of the Tax Committee of the Institute of Financial Services Practitioners of Malta.
  Bernard has been involved in various forums in relation to pensions, their sustainability and reform in Malta. Furthermore, Bernard leads the Private Clients practice at PwC Malta, which also focuses on the various aspects of pensions.

  Mark Lamb: With over 25 years financial services experience Mark is qualified and authorised by the MFSA to provide Investment, Pensions and Insurance advice and in 2018 he was approved by the regulator to act as a Portfolio Manager. Mark is a Member of the UK’s Personal Finance Society and Chartered Insurance Institute.
  Prior to relocating to Malta in 2003, he had worked for the UK’s largest provider of pensions and then as an Independent Financial Advisor for one of the UK’s longest established advisory firms. In Malta, Mark has previously held the position as Director of a boutique Investment Advisory firm, the Head of Life Department for a local Insurance Company and the Head of Investment Services for one of Malta’s largest financial advisory groups. For over 5 years he was also a weekly business columnist for the Malta Today newspaper.
  As APS Bank’s ‘Pensions Champion’ Mark’s role is to develop, lead and promote the bank’s Pensions offering to commercial enterprises, individuals and to the wider public.

  Jonathan Mifsud has been working in payroll since 2017. Holding a Masters’s Degree in Intelligent Computer Systems, he has applied the knowledge gained in tech, within the payroll industry. Helping hundreds of businesses and multiple bureaus to run payroll accurately and more efficiently than ever before.
  Jonathan has been a regular contributor to various media, having been published in the XU Magazine, the Times of Malta and “The Accountant” (Maltese publication). He has also appeared as a speaker multiple times for the Malta Institute of Accountants and delivered multiple payroll courses.

  EVeNT CPE COMPETENCies

  4 Professional

  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.

  Show details
• M25030 - TOMS Unpacked: VAT Insights for Tourism with Confidence (Online)

  • When
    29 Apr 2025
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time:13:30 - 16:45  including a 15-minute break
  Speaker: Mr Kenneth Cremona
  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

  By popular demand, this session is being organised to dive into the Tour Operators Margin Scheme (TOMS). We will design this discussion to equip professionals in the tourism and hospitality industry with the tools needed to be able to utilise this scheme. We will explore the current rules, recent updates, and expected changes in VAT legislation, with an increased focus on practical application and industry-specific case studies.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. Understanding TOMS and its purpose
  2. All relevant Case Law examples
  3. The Future of TOMS
  4. Case studies and industry specific example.

  Why is the session of relevance to our members?

  Through this session, attendees will gain:

  • A solid understanding of TOMS and its nuances.

  • Practical tools to address challenges and ensure compliance.

  • Insights into expected changes in the future

  This highly anticipated session is indispensable for industry professionals, tax advisors, and policymakers looking to stay ahead in the evolving landscape of VAT and tourism.

  Target Audience

  Accountants, Accounting Students, VAT Advisors, Lawyers

  Speaker's Profile

  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.

  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.

  Show details
• Unlimited CPE Bundle 2025

  • When
    31 Dec 2025
  •  
    00:00
  • Location
    Online Webinar

  Register

  Buy an unlimited bundle of CPE hours to benefit from a discounted rate.

  MIA Members: €280.00
  Non-MIA Members: €540.00
  Retired Members: €145.00
  Students: €215.00

  Purchasing the CPE Unlimited Bundle Scheme will allow you to attend any virtual CPE events held between 1st January 2025 till 31st December 2025 at no extra charge. Hours purchased through this scheme cannot be used to attend online conferences, face to face conferences and events, events which are already discounted and events which are held in conjunction with third parties.

  Once having purchased a CPE Unlimited Bundle, place your booking for each respective online CPE event by selecting the free of charge “Unlimited Bundle Scheme” registration type.

  Terms and conditions apply.

  
  

  
  

  Show details