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• M23076 - VAT Updates 2022/2023 (Online)

  • When
    7 Dec 2023
  •  
    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 (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 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 and also the respective VAT implications.
  

  Specific topics to be covered during the sessioN

  The session will cover various topics including:

  • Practical Updates

  • Budget Implementation Act – Act XII of 2023
  • Intrastat and Recapitulative Statements Notice

  • VAT in the Digital Age Proposal

  • EU Customs Reform

  • E-Commerce Operators Notice
  • VAT Refunds to non-residents (travellers)

  • Increase in interest rate on unpaid VAT Currency Importation

  • VAT Exemptions Update (LN 138)
  • ICA Definition Update (LN 140)
  • Extension of optional Reverse Charge
  • VAT exemption certificate
  • Article 11 VAT Registration
  • VAT E-commerce Package

  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 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 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

  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
• M23104 - The MIA Tax Conference 2023: Charting a New Path in Today’s Tax Reality.

  • When
    14 Dec 2023
  •  
    09:00 - 17:00
  • Location
    Xara Lodge (Rabat)

  Register

  The MIA Tax Conference 2023: Charting a New Path in Today’s Tax Reality.

  This year's MIA Tax Conference will be held on Tuesday 14th December.

  Registration Time: 08:00 - 09:00
  Sessions Time: 09:00 - 17:00 
  Venue:  Xara Lodge (Rabat)

  Participation Fees (The Institute is now accepting payments via Paypal)
  Full day conference prices:
  Member: €110
  Non-Member: €160
  Retired Member: €80
  Student: €60

  EVENT CPE COMPETENCES

  6.25 Hours Core

  
  

  More information, including agenda and speakers, is available at www.miamalta.org/Tax23

  
  

  Show details
• M24002 - VAT Registration – An obligation or an option? (Online)

  • When
    24 Jan 2024
  •  
    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

  This session will address the three categories of VAT registration in Malta (article 10, article 11 and article 12), examining the circumstances in which an obligation to register arises and when registration is an option.
  It will also address the implications of late registration, and the options for converting registrations (including the criteria for converting from an article 10 to article 11 registration published in 2021).
  Registration of two or more persons as a single taxable person (VAT Group) will also be covered.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION·       

  • Article 10

  • Article 11
  • Article 12
  • VAT Grouping

  Why is the session of relevance to our members?

  Attendance is encouraged in order for participants to understand which VAT registration principles and obligations apply in particular scenarios  (hence ensuring complying with vat registration obligations in a timely manner). Moreover, the session will explain the theoretical basis and the respective practical implementation of the VAT registration rights an obligations enabling the participants to understand which are those factors/provisions which determine whether a vat registration is an obligation or an option. 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 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 VAT Registrations) 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 registration concepts) .

  Speaker's Profile

  Mr 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. 
  

  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
• M24014 - From Tradition to Transition: Local Customs and Customs in a Global Context - 2 Day Package (Online)

  • Start
    30 Jan 2024
  •  
  • End
    12 Mar 2024
  •  
  • Schedule
    2 sessions
  • 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 (The Institute is now accepting payments via Paypal)
  MIA Members: €70.00

  Non-MIA Members: €140.00

  Retired Members: €30.00

  Students: €50.00

  Session 1 - EU Trade & Customs: An Introductory Seminar

  BACKGROUND INFORMATION

  Customs duty refers to the tax imposed on goods when they are transported across international borders. In simple terms, it is the tax that is levied on import and export of goods. The trading of goods between communities is as old as humanity itself. Trade has influenced the way communities settled and empires thrived, which includes the Mediterranean Sea, transatlantic routes and many more. Given the rapid globalisation during the 20th century, customs legislation was introduced to create a just legal environment.
  

  This session will give an overview of customs, discussing common pitfalls and queries relevant to stakeholders. This seminar is prepared for industry professionals, and will include pertinent & contemporary topics.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  Analysing core principles of Customs duty, mainly:

  • The important provisions of the Act

  • Administrative & Custom Procedures

  • Inward/Outward Processing relief

  • A focus on contemporary issues

  • Introduction to Authorised Economic Operator

  • Concluding Remarks and discussion

  Why is the session of relevance to our members?

  Customs is as every bit as important as any other tax. Becoming accustomed to this indirect tax in a local context would enable gain another dimension to your accounting/legal skillset.

  Session 2 - EU Trade & Custom: A comparison with Major Jurisdictions

  BACKGROUND INFORMATION

  The second session of this series reflects on a comparative analysis of the customs rules of economies that are significant in a global context. This session will aim to provide a useful overview of customs practice in selected countries/regions which includes the European Union and UK, India, Japan, China and Singapore.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Looking at an International Perspective: An introduction:

  An overview of:

  • EU and UK Customs Procedures

  • India Customs Procedures

  • Japan Customs Procedures

  • China Customs Procedures

  • Singapore Customs Procedures

  
  

  • Compare and contrast between the different customs procedures

  • Concluding Remarks and discussions

  Why is the session of relevance to our members?

  Customs is indispensable for multinational companies across multiple industries. Gaining knowledge on the major jurisdictions is an important step for participants to become more fluent in such matters.

  Target Audience

  Accountants, Corporate Lawyers, Accounting & legal students

  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

  
  

  6  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
• M24014.1 - EU Trade & Customs: An Introductory Seminar (Online)

  • When
    30 Jan 2024
  •  
    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 (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

  Customs duty refers to the tax imposed on goods when they are transported across international borders. In simple terms, it is the tax that is levied on import and export of goods. The trading of goods between communities is as old as humanity itself. Trade has influenced the way communities settled and empires thrived, which includes the Mediterranean Sea, transatlantic routes and many more. Given the rapid globalisation during the 20th century, customs legislation was introduced to create a just legal environment.
  This session will give an overview of customs, discussing common pitfalls and queries relevant to stakeholders. This seminar is prepared for industry professionals, and will include pertinent & contemporary topics.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  Analysing core principles of Customs duty, mainly:

  • The important provisions of the Act

  • Administrative & Custom Procedures

  • Inward/Outward Processing relief

  • A focus on contemporary issues

  • Introduction to Authorised Economic Operator

  • Concluding Remarks and discussion

  Why is the session of relevance to our members?

  Customs is as every bit as important as any other tax. Becoming accustomed to this indirect tax in a local context would enable gain another dimension to your accounting/legal skillset.
  

  Target Audience

  Accountants, Corporate Lawyers, Accounting & legal students
  

  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
• M24015 - VAT Intermediate Level and Advanced Advanced Level - 6 Sessions (Online)

  • Start
    6 Feb 2024
  •  
  • End
    20 Mar 2024
  •  
  • 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

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

  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 

  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). 

  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.

  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 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
• M24015.1 - VAT Intermediate Level - 3 Sessions (Online)

  • Start
    6 Feb 2024
  •  
  • End
    20 Feb 2024
  •  
  • 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

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

  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 

  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 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
• M24015.2 - VAT Advanced Level - 3 Sessions (Online)

  • Start
    6 Mar 2024
  •  
  • End
    20 Mar 2024
  • 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 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 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
• M24014.2 -EU Trade & Custom: A comparison with Major Jurisdictions (Online)

  • When
    12 Mar 2024
  •  
    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 (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 second session of this series reflects on a comparative analysis of the customs rules of economies that are significant in a global context. This session will aim to provide a useful overview of customs practice in selected countries/regions which includes the European Union and UK, India, Japan, China and Singapore.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Looking at an International Perspective: An introduction:

  An overview of:

  • EU and UK Customs Procedures

  • India Customs Procedures

  • Japan Customs Procedures

  • China Customs Procedures

  • Singapore Customs Procedures

  
  

  • Compare and contrast between the different customs procedures

  • Concluding Remarks and discussions

  Why is the session of relevance to our members?

  Customs is indispensable for multinational companies across multiple industries. Gaining knowledge on the major jurisdictions is an important step for participants to become more fluent in such matters.
  

  Target Audience

  Accountants, Corporate Lawyers, Accounting & legal students
  

  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

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  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

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