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
Session Time: 10:00 – 12:00
Speakers: Mr Mirko Rapa, Dr Ian Zahra
Venue:   Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €60.00
Retired Members: €40.00
Students: €20.00

Background Information

The recent amendment to S.L. 123.127 effected by LN 162 of 2026 has tightened the scope of the DAC 6 reporting waiver that applies to information which is subject to legal professional privilege. This webinar will consider the practical impact of the amendment for tax professionals and the steps that practitioners should take to assess their DAC6 reporting obligations and ensure continued compliance. The session will provide:

• An analysis of the amendment of the proviso to Article 5(1) of S.L. 123.127 (the reporting waiver provision)

• An understanding of how this may impact tax professionals in practice

• A refresher on the DAC 6 reportable arrangements and the key hallmarks that trigger a reporting obligation, with insights into the practical experience of the speakers

This session is ideal for tax professionals and other ‘intermediaries’ who wish to obtain a practical understanding of their obligations around the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements (DAC 6) in light of the recent developments.

Target Audience

Tax practitioners

Speakers’ Profiles

Mirko is a tax partner at PwC Malta and provides tax advice to a wide and varied portfolio of clients. Over the last 24 years has provided tax advice to companies operating in a number of sectors and individuals taking up residence in Malta. Mirko has also been involved in a number of national initiatives when it comes to PMLFT matters and is also the Risk Management partner of PwC Malta.

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

2  Core

Participants may send questions on the subject matter to technical@miamalta.org by not later than 31 August 2026. 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.

Registration Time: 09:00
Session Time: 09:15 – 12:30 including a 15-minute break
Speaker: Mr Saviour Bezzina
Venue: Online Webinar

Participation Fees

MIA Members: €40.00 | Non-MIA Members: €75.00 | Retired Members: €20.00 | Students: €30.00
Group bookings for 3 or more participants available.

Background Information

The Maltese VAT Act provides for various punitive measures (penalties, interest, assessments etc.) for failing to adhere with the various provisions of the Maltese VAT Act. Whilst awareness of normal VAT risks is quite common, it often happens that one is not fully aware of other equally material VAT risks especially in new/one-off scenarios when one comes across new transactions, new client types, new set-ups, new companies, incorrect/late VAT returns, incorrect/late invoices, VAT inspections and similar situations.
The scope of the session is to first analyse in detail the main VAT risks which might lead to negative consequences if the applicable VAT provisions are not fulfilled. The session will then proceed with identifying which consequences (penalties/interest/assessments) are applicable when the relevant VAT provisions are not adhered to and why (including references to the various parts of the legislation which list down when such consequences are triggered and the applicable conditions). Finally, the session will discuss practical tips and actions which may be taken by involved parties with a view to ensure that such VAT risks are minimised as much as possible.

Specific topics to be covered during the session

– VAT Risks (VAT Treatment, Registrations, Claimability, Forms etc.)
– VAT Consequences (Penalties, Interest, Assessments)
– Practical Tips and Actions to minimise such VAT risks

Why is the session if relevance to our members?

The scope of this session is to explain in a user friendly manner the implications that might apply in case of non-compliance with the various VAT provisions. It will start off with analysing in detail the main VAT risks which might lead to negative consequences if the applicable VAT provisions are not fulfilled. The session will then proceed with identifying which consequences (penalties/interest/assessments) are applicable when the relevant VAT provisions are not adhered to and why (including references to the various parts of the legislation which list down when such consequences are triggered and the applicable conditions). Finally, the session will discuss practical tips and actions which may be taken by involved parties with a view to ensure that such VAT risks are minimised as much as possible. As always, active participation and questions from participants are encouraged and will be tackled and answered during the session itself making the session more useful and relevant for all participants .

Target Audience

Professionals, practitioners and accounting staff dealing with VAT-related issues.

Speaker’s Profile

Saviour is the director responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact.  He joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance, lectures regularly on VAT and indirect tax matters and is a member of the MIA, MIT and IFSP Indirect Taxation Committees. Saviour was awarded the 2007 MIA prize as the best student who graduated in the Bachelor of Accountancy (Hons) Degree Course Group 2004/2006.

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.