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• M25091 - VAT Landmark CJEU Cases – Shaping the European VAT Landscape (Online)

  • When
    21 Oct 2025
  •  
    13:30 - 15:30
  • Location
    Online Webinar

  Registration is closed

  Registration Time: 13:15
  Sessions Time: 13:30 - 15:30  including a 15-minute break
  Speakers: Mr Brandon Gatt, Dr Valentina Bruno
  Venue:   Online Webinar

  Participation Fees 
  MIA Members: €28.00

  Non-MIA Members: €50.00

  Retired Members: €15.00

  Students: €20.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  Over the years, the Court of Justice of the European Union (CJEU) has played a pivotal role in shaping the interpretation and application of VAT across the EU. Many of its landmark rulings have clarified the meaning of key provisions within the VAT Directive, offering essential judicial guidance where legislation alone may be open to multiple interpretations. These decisions have not only influenced how national tax authorities implement VAT rules but have also become vital reference points for VAT advisors and practitioners navigating complex or ambiguous scenarios.

  Objectives of this session

  This session aims to enhance participants' understanding of key CJEU rulings on VAT by examining how they have shaped the interpretation of the VAT Directive. Attendees will gain practical insights into applying these principles in advisory and compliance work, improving both technical accuracy and legal confidence.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • The CJEU’s procedure

  • Taxable Person

  • VAT Grouping

  • Holding Companies

  • Directorship Services

  • Consideration
  • Preparatory Acts

  • Mixed and Composite Supplies

  • Place of Supply Rules

  • Right of Deduction
  

  Why is the session of relevance to our members?

  This training course is particularly suitable for accountants, lawyers, and tax advisors who are working in or planning to specialise in taxation, especially in the field of indirect taxation, and who wish to gain a deeper understanding of the CJEU’s role, its interpretative approach, and the practical application of its VAT related judgments.

  Target Audience

  This training course is particularly suitable for accountants, lawyers, and tax advisors who are working in or planning to specialise in taxation, especially in the field of indirect taxation, and who wish to gain a deeper understanding of the CJEU’s role, its interpretative approach, and the practical application of its VAT related judgments.
  

  Speakers's Profiles

  Brandon Gatt is a Partner at Zampa Partners, leading the firm’s VAT practice. With over a decade of experience advising local and international clients, Brandon has built a reputation for delivering technically robust and commercially grounded VAT solutions across complex sectors, including Gaming and Financial Services.
  He is one of only two Maltese professionals to hold the prestigious EU VAT Expert Degree awarded by the VAT Forum, an international body of indirect tax specialists. A regular lecturer on VAT matters at recognised institutes, Brandon also provides in-house training to established businesses and contributes to the Indirect Tax Committees of both the Malta Institute of Accountants and the Malta Institute of Taxation.
  Brandon’s mindset is grounded in building trusted relationships through open communication, both with clients and within his team. He holds himself to high standards in every aspect of his work and strives to positively influence those around him, professionally and personally.

  Valentina Bruno is a lawyer by profession who graduated from the University of Malta after completing a Master of Advocacy in 2023. She joined Zampa Partners in 2021 as a VAT intern and now forms part of the VAT team as a VAT Associate. Valentina obtained her warrant to practice as a lawyer in front of the Courts of Malta and is currently enrolled in the VAT Expert Degree Course. Valentina is also currently reading for a Master of Arts in Law at the University of Malta. She is also one of the tutors at Zampa Partners Academy. 
  

  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
• M25054 - VAT and maritime activities (Online)

  • When
    23 Oct 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
  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 seminar shall provide a professional analysis of VAT implications for Malta’s maritime sector, covering vessel ownership, leasing, chartering, port services, and compliance obligations. Reference will be made to relevant VAT legislation, including the recent extension of VAT exemptions for scheduled sea passenger transport, effective 1st August 2024.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. Refresher on core principles of VAT
  2. Review of current rules addressing this topic
  3. Overview of provisions dealing with this topic
  4. Overview of the case law involving this topic
  5. Practical examples focusing on recharges

  Why is the session of relevance to our members?

  Professionals should join this session to gain a thorough understanding of this particular industry and address issues as well as explore efficiency opportunities

  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
• M25117 - Reshaping the Tax Agenda: Policy, Regulation and Implementation: The MIA Tax Conference 2025

  • When
    29 Oct 2025
  •  
    09:00 - 17:00
  • Location
    Westin Dragonara Resort, St. Julian's

  Register

  Reshaping the tax Agenda: Policy, regulation and IMplementation.

  An MIA Tax Conference 2025

  Date: 29th October, 2025
  Time: 09:00 - 17:00
  Venue: Westin Dragonara Resort, St. Julian's

  CPE Competencies: 6.25 Core Hours
  
  

  Participation Fees:

  Member: €150

  Non Member: €190

  Retired Member: €90

  Student: €70

  
  

  Agenda

  Time	Session
  08:00 - 09:00	Registrations
  09:00 - 09:20	Welcome Addresses
  09:20 - 09:50	Keynote Speeches
  09:50 - 10:50	Direct Taxation: Important Developments and Updates
  10:50 - 11:30	Networking Coffee Break
  11:30 - 12:15	Transfer Pricing Across The Tax Spectrum: Direct & Indirect Tax Implications
  12:15 - 12:45	Real Time reporting for Payroll & VAT - A practical perspective
  12:45 - 13:30	Indirect Taxation: Important Developments & Updates
  13:30 - 14:30	Lunch Break
  14:30 - 16:00	Breakout Sessions
  16:00 - 16:45	Panel Discussion
  16:45 - 17:00	Concluding Remarks

  
  

  PHYSICAL EVENTS 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.

  The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant Journal and printed publicity. Photos can also be published on MIA’s social media channels including Facebook and LinkedIn. Such images may be used to publicise future events of the same nature and for reporting purposes.

  Show details
• M25119 - An Update on the 3% Tax at Source by the Malta Tax and Customs Administration and the Malta Food Agency (Online)

  • When
    31 Oct 2025
  •  
    09:30 - 10:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:15

  Sessions Time: 09:30 - 10:30  no break

  
  

  Speakers: Mr Josef Vella - Chief Project s Officer MFA, Mr Maverick Grech - Senior Manager MFA & Mr Noel Agius Tax Practitioner and Assistant Director 

  
  Venue:   Online Webinar

  Participation Fees 
  MIA Members: €15.00

  Non-MIA Members: €25.00

  Retired Members: €10.00

  Students: €00.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  Farmers can sell their produce from the Pitkalija, from the Farmers’ Market and /or directly to
  buyers.  In the case of the Pitkalija all sales transactions are captured, traceable and
  managed through a core information technology solution. As part of the Pitkalija process,
  farmers are taxed 3% at source on their sales turnover. This tax incentive is not applicable for
  direct sales and sales from the farmers’ market. The reason being that there is no control and
  no traceability of the transactions being done.

  The scope of this project is to create a digital platform which shall allow farmers to enter their
  sales transactions for direct sales and / or for sales from the farmers’ markets. This project
  shall enable the Malta Food Agency to:
  1. Consolidate the farmers’ sales data.
  2. Enable the Malta Food Agency to report to MTCA the sales done by farmers outside the
  Pitkalija, thus enabling the adherence to the 3% tax scheme.
  3. Ability to consolidate production data

  objective of the session

  The Malta Food Agency aims to provide a digital platform from which all sales transactions relating to fruit and vegetables are captured. The objectives of such platform are as follows:

  • Tax at 3% Ability to track all the sales done outside of the Pitkalija, ensuring that all data on volumes of produce both in weight and volume are collected. This is crucial for the understanding of the market dynamics, supply chain, and overall agricultural activity in Malta. 

  • Transparency and Data This solution shall enable the data collection of the sales done outside the pitkalija. This shall enable the Malta Food Agency to consolidate, ensure compliance with CFR and enable the farmers the change to join the 3% tax scheme.

  • Streamline sales process Farmers shall have a digital tool which shall enable them to invoice their clients professionally as well as providing them with the necessary tools to manage their business.

  • Reporting Access to robust reporting tools allows both farmers and the agency to gain insights into sales performance, customer preferences, and overall market trends. This data-driven approach supports strategic planning and decision-making.

  Why is the session of relevance to our members?

  Members of the Malta Institute of Accountants can gain valuable insights by attending an information session on the Direct Sales initiative. The session will outline how farmers and producers benefit from direct market access and tax incentives, equipping accountants with the knowledge to better advise clients on compliance, fiscal optimisation, and strategic growth opportunities within the agri-food sector.

  Target Audience

  Accountants servicing farmers and producers.

  Speakers's Profiles

  Josef Vella – Chief Projects Officer
  As Chief Officer for Projects, Josef Vella brings extensive expertise in project management and
  digital transformation, driving forward initiatives that align with the Malta Food Agency’s strategic
  vision. His work bridges innovation with purpose, ensuring that projects deliver not only sectoral
  improvements across the agri-food landscape but also embody the Agency’s core values of care,
  solidarity, and social responsibility. Through the development of forward-thinking concepts and
  impactful collaborations, Josef plays a key role in shaping a more sustainable, resilient, and
  inclusive food system for Malta.

  Maverick Grech is a Senior Manager within the Business Development Unit at the Malta Food
  Agency. He provides strategic direction for the unit and leads initiatives aimed at supporting
  Malta’s agri-food sector. Prior to this, he headed a finance branch within the public sector,
  overseeing government financial planning, reporting and control. He has played a key role in
  enhancing operational efficiency and supporting sustainable development within the public
  sector.
  Maverick is a qualified accountant, holding a Master in Accountancy and a Bachelor of
  Commerce from the University of Malta. He has experience in both the public and private sectors,
  with a background spanning financial management, strategic planning and stakeholder
  engagement

  Noel Agius is a Tax Practitioner and Assistant Director within the Tax Operations Directorate of the Malta Tax and Customs Administration.  In his current role, he leads and contributes to various projects and processes related to taxpayer registrations, tax returns and data filings, and assessments. Noel also oversees the management of Third-Party Data information, including the operational compliance of the Sale of Agricultural Produce Rules.
  With extensive experience in tax matters and data processing, Noel has had various roles both in the public and private sectors. His professional focus aligns with MTCA’s strategic goals of advancing effective policy development, driving digital transformation and innovation, and enhancing operational efficiency.
  

  EVeNT CPE COMPETENCies

  
  

  1 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
• M25116 - Malta Budget 2026: An Overview of Key Taxation Implications (Online)

  • When
    10 Nov 2025
  •  
    09:30 - 11:30
  • Location
    Online Webinar

  Register

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

  Speakers:

  Ms Louise Grima - Chairperson of the MIA Indirect Taxation Committee and Associate Director Tax Services at KPMG. 

  Mr David Ferry - Member of the MIA Direct Taxation Committee and Tax Partner at PWC, 

  Mr Mirko Gulic - Deputy Chairperson of the Indirect Taxation Committee and Senior Manager, Indirect Tax at PwC Malta

  Mr Craig Schembri - Chairperson of the MIA Direct Taxation Committee and Director, Tax at Deloitte

  Mr Silvio Camilleri - Member of Direct Taxation Committee - International Working Group and Director, Indirect Tax at EY.

  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

  Representatives of the MIA Direct and Indirect Taxation Committees will delve into the taxation highlights of the Maltese Budget for 2026.

  Why is the session of relevance to our members?

  Participants will be provided with an overview of the taxation related changes communicated by the Minister for Finance during the Budget Speech 2026.

  Target Audience

  Auditors, accountants and business owners.

  Speakers' Profiles

  Craig Schembri - Chairperson of the MIA Direct Taxation Committee
  Craig joined Deloitte Malta after graduating with a Bachelors Degree in Accountancy (Hons) from the University of Malta.
  Craig leads Deloitte Malta’s Tax – Mergers and Acquisitions function and is heavily involved in advising a portfolio of local and international corporate clients and family businesses operating in various industries, on Maltese direct tax matters, mainly on corporate reorganisation, shareholding and operational restructuring, and transaction advisory projects.

  Silvio Camilleri is a Director within EY Malta’s International Tax & Transaction Services/Business Tax Advisory department. Silvio is a CPA by profession and joined EY Malta in 2012 after graduating from the University of Malta. He also lectures the Maltese tax modules for ACCA and has successfully sat for the Advanced Diploma in International Taxation at the Chartered Institute of Taxation.

  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 on 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, 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 lectures ACCA (tax modules).

  Mirko Gulic is a Fellow member of the Malta Institute of Accounts where he serves as Vice Chairperson of the Indirect Taxation Committee. Has broad experience in indirect taxation and is involved in various tax advisory services relating to this area. Joined PwC in 2005 after reading for the Bachelor of Accountancy (Hons.) and worked for five years in the Assurance service line. In 2010 joined the Tax service line and in 2012 was awarded a diploma in taxation by the Malta Institute of Taxation. Lectures VAT at PwC Academy both in Malta and abroad and is also involved in a number of VAT health checks and reviews. Also held a number of training sessions in Dubai upon the implementation of VAT in the United Arab Emirates. Mirko is also part of the PwC EMEA FS VAT network team.

  David Ferry is a Partner and the Clients and Markets Leader at PwC Malta, specializing in VAT and indirect taxation since 1997. He joined PwC in 1994 and became a partner in 2009. Ferry, who is a Certified Public Accountant, is a fellow member of the Malta Institute of Accountants (MIA) and serves on its Taxation Committee. He has also lectured on VAT at the Malta Institute of Taxation. Ferry’s expertise and leadership in VAT have made him a key figure in PwC’s tax advisory services.
  

  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
• M25115 - Business Restructurings (Online)

  • When
    13 Nov 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: Ms Trudy Muscat
  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

  This three-hour seminar introduces the core principles of OECD Transfer Pricing Guidelines Chapter IX (2022): Business Restructurings. Participants will learn how to identify and analyse different types of business restructurings, evaluate changes in functions, assets, and risks, assess the allocation of risk between related parties, understand the transfer and valuation of intangibles, and identify the circumstances under which compensation for the restructuring may be appropriate.

  The session combines clear explanations with practical application, enabling attendees to apply concepts in a real-world context. By the end, participants will have a strong foundation in navigating Chapter IX and be better equipped to recognize key transfer pricing issues in restructuring scenarios.

  
  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Understand the definition, scope, and types of business restructurings in terms of Chapter IX of the 2022 OECD TPG
  • Grasp the importance of accurate delineation and functional analysis
  • Apply the arm’s length principle to business restructurings.
  • Analyse the potential need for compensation and understand risk reallocation.
  • Appreciate the documentation requirements and practicalities
  • Apply concepts through practical examples

  Why is the session of relevance to our members?

  This session offers a unique opportunity to quickly grasp the essentials of OECD Chapter IX on business restructurings, one of the most practical and fast-evolving areas in transfer pricing. Attendees will benefit from strengthening their technical foundation and gaining valuable insights on the intricacies of applying the arm’s length principle to business restructurings.

  Target Audience

  Tax professionals, transfer pricing practitioners, and finance/legal staff new to OECD TP principles, especially Chapter IX.

  Speaker's Profile

  
  

  Trudy Muscat is a warranted international tax lawyer with a demonstrated history of efficiently leading a team advising MNEs on complex tax matters and re-organisations to ensure optimal tax strategy. I have fifteen years of experience specialising in the cross-border impact of international and EU tax developments and policy, and more recently transfer pricing. I am a lecturer and examiner of international tax at the University of Malta and several educational institutes. I chair the Transfer Pricing S/Committee of the Malta Institute of Taxation and am an active member of the Tax & EU Committee of the Malta Institute of Financial Services Practitioners, co-chairing the Transfer Pricing working group. I am proud to be the Malta representative of the Women of International Fiscal Association network, a member of the Malta Chamber of Advocates and registered with CFE Tax Advisers Europe.

  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
• M25118 - Deductible expenses with particular emphasis on capital allowances (Online)

  • When
    18 Nov 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
• M25056 - VAT and Fixed Establishments: A journey through different case law as there is a lack of harmonized guidance (Online)

  • When
    19 Nov 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

  This seminar aims at offering a structured analysis of the concept of fixed establishments for VAT purposes, a complex and often ambiguous area of VAT law due to the absence of harmonised EU guidance. The session will explore key case law developments that have shaped the interpretation and application of fixed establishments, addressing critical legal and compliance challenges for businesses operating across multiple jurisdictions.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. Overview of the legal framework defining fixed establishment (“FE”)
  2. Examining FE & their relevant in cross border transactions
  3. Overview of the case law involving this topic
       a. Defining human and technical resources
  4. The potential risks of misinterpretation, and the impact on tax planning strategies
  5. Practical examples focusing on invoices and fiscal receipts

  Why is the session of relevance to our members?

  Professionals should join this session to gain a thorough understanding of this grey area within VAT.

  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
• M25092 -VAT & Financial Services: Applicability of Exemptions and Input VAT Recovery (Online)

  • When
    25 Nov 2025
  •  
    13:30 - 15:30
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 15:30  including a 15-minute break
  Speakers: Mr Brandon Gatt, Dr Valentina Bruno
  Venue:   Online Webinar

  Participation Fees 
  MIA Members: €28.00

  Non-MIA Members: €50.00

  Retired Members: €15.00

  Students: €20.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  The VAT exemption for financial services has been part of EU VAT law since its inception and was carried forward into Council Directive 2006/112/EC without major updates. However, this long-standing provision has become increasingly outdated in light of today’s complex and evolving financial products. This mismatch has led to considerable uncertainty and a growing body of cases from the Court of Justice of the European Union (CJEU) aimed at clarifying how the exemption should apply.

  Objectives of this session

  This session aims to equip participants with a clear understanding of the VAT exemption for financial services, its legal basis, and how it is interpreted in practice. By exploring key CJEU rulings, this webinar will clarify the scope of the exemption, its limitations, and the impact on input VAT recovery, providing valuable guidance for accurate application and compliance in today’s complex financial landscape.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Background information into the financial services sector
  • The 5-step methodical approach

  • Article 135 (1) (b-g) of Council Directive 2006/112/EC

  • Item 3 of Part Two of the Fifth Schedule of the Malta VAT Act

  • Input VAT Recovery with regards to financial Services such as the partial attribution ratio

  Why is the session of relevance to our members?

  This session is ideal for tax advisors, accountants, legal professionals, and finance specialists working with or advising on VAT in the financial sector. It also benefits those seeking to deepen their knowledge of VAT exemptions and ECJ jurisprudence affecting modern financial products together with the eligibility for input VAT recovery.

  Target Audience

  This session is ideal for tax advisors, accountants, legal professionals, and finance specialists working with or advising on VAT in the financial sector. It also benefits those seeking to deepen their knowledge of VAT exemptions and ECJ jurisprudence affecting modern financial products together with the eligibility for input VAT recovery.
  

  Speakers's Profiles

  Brandon Gatt is a Partner at Zampa Partners, leading the firm’s VAT practice. With over a decade of experience advising local and international clients, Brandon has built a reputation for delivering technically robust and commercially grounded VAT solutions across complex sectors, including Gaming and Financial Services.
  He is one of only two Maltese professionals to hold the prestigious EU VAT Expert Degree awarded by the VAT Forum, an international body of indirect tax specialists. A regular lecturer on VAT matters at recognised institutes, Brandon also provides in-house training to established businesses and contributes to the Indirect Tax Committees of both the Malta Institute of Accountants and the Malta Institute of Taxation.
  Brandon’s mindset is grounded in building trusted relationships through open communication, both with clients and within his team. He holds himself to high standards in every aspect of his work and strives to positively influence those around him, professionally and personally.

  Valentina Bruno is a lawyer by profession who graduated from the University of Malta after completing a Master of Advocacy in 2023. She joined Zampa Partners in 2021 as a VAT intern and now forms part of the VAT team as a VAT Associate. Valentina obtained her warrant to practice as a lawyer in front of the Courts of Malta and is currently enrolled in the VAT Expert Degree Course. Valentina is also currently reading for a Master of Arts in Law at the University of Malta. She is also one of the tutors at Zampa Partners Academy. 
  

  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
• M25077 - Meet the Regulator - Malta Tax and Customs Administration (MTCA)

  • When
    3 Dec 2025
  •  
    09:30 - 12:30
  • Location
    Villa Arrigo Naxxar

  Register

  Registration Time: 09:00
  Sessions Time: 09:30 - 12:30  No Break
  Speaker: Mr Joseph Caruana, Commissioner
  Venue:   Villa Arrigo Naxxar

  Participation Fees 
  MIA Members: €45.00

  Non-MIA Members: €80.00

  Retired Members: €25.00

  Students: €35.00

  10% discount for CPE Bundle Holders.
  Kindly contact cpeevents@miamalta.org.

  Building on the existing partnership and ongoing collaboration between the MIA and authorities, the MIA is organising a series of events in collaboration with MBR, FIAU, MFSA and MTCA.

  During this meeting, participants will have the opportunity to participate in a discussion on matters encountered during the day-to-day operations and related explanations, solutions and proposed way forward.

  You are kindly being invited to share any feedback, recommendations, or comments you might have, including specific anonymised examples and anonymised supporting documents, to technical@miamalta.org by 13th  November 2025.

  Participation is highly recommended as it will provide attendees with the opportunity to directly interact with the regulators.

  Speaker's Profile

  Mr Joseph Caruana began his career with the Public Service in 1977. Along the years he progressed through the ranks and served in various roles, namely as Director Corporate Services within the Ministry for Resources and Rural Affairs, as Head of the Maltese Paying Agency and as Director General for Fisheries.
  From 2013 up to 2021 he served as Permanent Secretary within the Ministry for Education and Employment, the Ministry for Finance and Financial Services and the Ministry for Transport, Infrastructure and Capital Projects respectively, wherein he brought about a number of reforms and was responsible for the implementation of various strategies, polices and projects.
  Mr Caruana was appointed Commissioner for Tax and Customs on 1st February 2022 wherein he is implementing the digital transformation of the Malta Tax and Customs Administration.

  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.

  The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant Journal and printed publicity. Photos can also be published on MIA’s social media channels including Facebook and LinkedIn. Such images may be used to publicise future events of the same nature and for reporting purposes.

  Show details
• M25057 - An Overview of Customs (including discussion on the proposed EU Customs Reform) (Online)

  • When
    4 Dec 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
  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 seminar will offer a comprehensive overview of the fundamental principles of customs law, regulatory obligations, and the evolving landscape of customs practices. Special attention will be given to the proposed EU Customs Reform, which aims to modernise and streamline customs processes, enhance risk management, and drive digital transformation across the EU.
  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. Overview of the key Customs concepts:
     a. Product classification
     b. Customs valuation
     c. Rules of origin
     d. Essential customs procedures
  2. Examining and discussing the EU Customs reform
  3. Practical insights and case studies

  Why is the session of relevance to our members?

  Professionals should join this session to gain a thorough understanding of the changes that lie ahead in respect to customs.

  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
• M25106 - VAT and Recharging & sharing joint expenses (Online)

  • When
    5 Dec 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
  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 session aims at providing a comprehensive analysis of the VAT implications of recharging and sharing joint expenses, a fundamental issue for corporate groups, partnerships, and organisations engaged in cost-sharing arrangements. The VAT treatment of these transactions varies based on the nature of the expense, the VAT registration status of the parties involved, and the application of specific exemptions. Ensuring compliance while minimising financial exposure requires a precise understanding of these rules. A key focus will be on the Cost Sharing Group (CSG) exemption, which allows organisations engaged in VAT-exempt or non-business activities to collaborate without incurring additional VAT liabilities.
  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. Refresher on core principles of VAT
  2. Review of current rules addressing this topic
  3. Overview of provisions dealing with this topic
  4. Overview of the case law involving this topic
  5. Practical examples focusing on recharges

  Why is the session of relevance to our members?

  Professionals should join this session to gain a thorough understanding of this grey area within VAT. & seek how it applies in their particular industry

  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
• M25093 - VAT Updates 2024/2025 – Getting up to Speed (Online)

  • When
    9 Dec 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 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 session will discuss recent and upcoming changes to the VAT and related legislation, including background information and explanation of other provisions which are connected to the said changes for a better understanding of the implications emerging from such changes. The session will also cover an overview of EU VAT Developments. Participants will be encouraged to raise any queries they might have in connection with the implementation of the said changes including the respective VAT implications.
  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  The session will cover various topics including:

  • Article 11 - Small Enterprises (Council Directive (EU) 2020/285 - SME Directive)

  • Virtual Events (Council Directive (EU) 2022/542 - the Reduced VAT Rates Directive)

  • New VAT Exemption (Budget Measures – Sanitary and Cancer related products)

  • Other Changes (Definitions, Scope of VAT, Registrations, Tax Periods, Invoicing, Cash Accounting)

  • CESOP

  • VAT Exemption on Devices and aids related to human disability - LN 12 of 2024 and Guidelines

  • Budget Implementation Act – Act 13 of 2024

  • New 12% Reduced VAT Rate – LN 231 of 2023 and Guidelines

  • VAT Guidelines on Sea Transport VAT Exemption

  • Updated Health VAT Exemption - LN 228 of 2024 and Guidelines

  • VIDA – VAT In the Digital Age Proposal

  • Budget Measures Implementation – Act 9 of 2025

  • Extension of Transport VAT Exemption – LN 88 of 2025

  Why is the session of relevance to our members?

  Keeping abreast of local and EU VAT updates is essential for the correct application and implementation of the applicable VAT treatment in a timely and proper manner. This is also useful for the proper fulfilment of the various compliance obligations, whilst avoiding penalties and interest which may be imposed in case of non-proper/timely compliance. It also serves for identifying any needs to update/change any VAT related policies and procedures.

  Target Audience

  This course is ideal for all finance personnel (including directors, accountants, lawyers, financial professionals, accounting students, financial staff) who deal with VAT related transactions/processes including VAT Returns, invoicing, and accounting and who want to keep abreast of VAT updates and developments.

  Speaker's Profile

  Saviour is the 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
• M25107 - Maltese Anti-Avoidance Legislation (Online)

  • When
    10 Dec 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 
  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 local anti-avoidance legislation discussing it in the context of local and international case-law. The webinar will take the audience through anti-avoidance legislation contained in the Income Tax Acts and the VAT Act. Legislation transposing ATAD (including recent developments) will be discussed too.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Evasion, Avoidance, Mitigation

  • Local Case Law

  • CJEU Case Law

  • Anti-Avoidance Provisions in the Income Tax Acts

  • ATAD

  • Anti-Avoidance Provisions in the VAT Act

  Why is the session of relevance to our members?

  This webinar is essential for accountants, auditors and other finance professionals who need to stay ahead of evolving anti-avoidance legislation. A strong understanding of both local and EU-level rules, together with relevant case law is critical to ensure compliance and avoid disputes.

  Target Audience

  Accountants, Auditors, 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  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
• M25090 - Fiscal Implications applicable to family business and the importance of succession planning (Online)

  • When
    11 Dec 2025
  •  
    09:15 - 11:30
  • Location
    Online Webinar

  Register

  Registration Time:09:00
  Session Time: 09:15 - 11:30 including a 15 min break 

  Speaker: Ms Markita Falzon 

  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

  Family businesses represent over 75% of all enterprises in Malta, forming a vital pillar of the local economy . However, many of these businesses face significant challenges when it comes to long-term sustainability, particularly during generational transitions. Succession planning is not only a governance necessity but also a fiscal opportunity. The Maltese government has introduced a range of fiscal incentives, such as reduced stamp duty on business transfers, aimed to encourage early and structured succession planning. This session explores the intersection of fiscal incentives and strategic planning to ensure continuity and growth for family-run enterprises.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  During the session we will go through the fiscal incentives applicable to the transfer of family businesses and the importance of succession planning as a strategic process.

  Why is the session of relevance to our members?

  Discover how to safeguard the future of family businesses through effective succession planning and smart fiscal strategies. This session covers key tax incentives and practical approaches to ensure smooth transitions and long-term continuity.

  Target Audience

  • Accountants, tax advisors and consultants

  • Corporate services providers

  • Family Business owners

  • C-Suite Professionals of Family Business offices

  Speaker's Profile

  Markita Falzon is a Certified Public Accountant specialised in direct taxation. Before joining Zampa Debattista, Markita worked with a medium sized audit firm for just over a year and with Deloitte for more than 6 years. She is a member of the Association of Chartered Certified Accountants (ACCA) and has been specialising in direct taxation since 2015. She has vast experience in corporate tax compliance, setting up of companies in Malta and domestic and international tax advisory matters. Markita is a member of the Malta Institute of Accountants and in 2017 she also became a member of the Malta Institute of Taxation after successfully obtaining Professional Certificate in Taxation. Markita forms part of the direct taxation committee of the Malta Institute of Accountants

  EVeNT CPE COMPETENCies

  TBA

  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