The Malta Institute of Accountants upcoming events

M26039 - The latest developments on the upcoming Mandatory Workplace Pension Schemes Legislation (Online) (13 Apr 2026)

Mon, 13 Apr 2026 11:30:00 GMT

The upcoming Workplace Pension Schemes Legislation:

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

The below CPE Sessions are being sponsored by APS Bank

Registration Time:13:15
Sessions Time: 13:30- 15:30 No Break

Venue: Online Webinar

Participation Fees
MIA Members: €50

Non-MIA Members: €90.00

Retired Members: €25.00

Students: €35.00

Venue: Online Webinar

Speakers: Session 1 - The proposed key features, Tax management considerations & a practical example from the public sector

Mr Darran Agius (APS Bank)

Mr Steve Ellul (CEO, Infrastructure Malta)

Mr Kenneth Genovese (APS Bank)

Moderated by Mr Mark Lamb (APS Bank)

Speakers: Session 2 -The evolution of Occupational Pension Schemes in Malta, Payroll considerations & a practical example from the Private Sector

Mr Michael Agius (Director - Tax Advisory, Grant Thornton)

Mr Ray Bonnici (Chief People Officer, APS Bank)

Mr Jonathan Mifsud (HR Buddy)
Moderated by Mr Mark Lamb (APS Bank)

BACKGROUND INFORMATION

The session will be an update from last year’s session where over the past year major developments have taken place with a consultation paper being issued with the proposed workplace auto-enrolment framework legislation which is now in its final stages before launch. There is a key need for Accounting Professionals to prepare and familiarise themselves with the upcoming changes to help them navigate them effectively.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The sessions will help members to

• Learn the key features of the (proposed) legislation

• Understand Tax Rebates and Tax Offsets

• Identify key areas in Tax Management Practices

• Be informed how companies ahead of the game are benefitting

• Learn how this legislation effects Payroll

• See practical examples one from a Private Company and also a Government Entity who already set a scheme up

Why is the session of relevance to our members?

This change in legislation will revolutionise the landscape of Tax Management and Payroll and these 2 sessions will help you identify the opportunities in place and also to help you and your clients navigate through these changes effectively.
Both sessions will give a detailed update on last year’s session and the proposed legislation and its key features will be discussed with more certainty and clarity. A practical example of a 2nd pillar Occupational pension Scheme will also be discussed by a private company who already has this set-up and also by a Government Entity where the mandatory legal requirements will differ amongst the 2 types of entities.
The Tax implications of these schemes will be discussed with particular emphasis on how tax rebates and offsets presented to both private entities will help organizations slow down their future payroll costs. Other key implications on payroll will also be discussed.

Target Audience

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

Speakers' Profiles

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

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

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

Kenneth Genovese is the Head of Investment Distribution at APS Bank, overseeing investment advisory, wealth management, high net worth client services, bancassurance, and the distribution of occupational and personal pension solutions. With extensive experience in Malta’s financial services sector, he drives client focused innovation and ensures strong regulatory alignment across all investment channels. Kenneth is recognised for his collaborative leadership, commitment to responsible investing, and contribution to industry development. He has also lectured on several MBA topics over the years and participated in conferences, supporting the academic and professional growth of emerging business leaders and promoting greater financial literacy and long term savings awareness.

As APS Bank's Chief People Officer since 1 June 2020, Ray Bonnici is responsible for Human Capital, Career Development and Employer Branding & Succession Planning. Ray initially joined the Bank in October 2016 as Head of Human Capital. He comes from a diverse and international private sector background, marked by a 10-year spell in the airline industry, where he worked for KLM, Swissair and Sabena in Malta and overseas. Following this period, he joined Hili Group in 1996 and was a key element in setting up their Group HR function. In 1999, he moved to Hilton Hotels International as Director of HR for Malta, re-joined Hili Group in 2008 as Director of HR, forming part of a team responsible for the acquisition of the Development Licence for McDonalds in the Baltics, Greece and Romania. Raymond holds a B.A. in Youth and Community Studies from the University of Malta.

Michael Agius is a Partner and Head of Tax, Wealth Management & Family Offices at Grant Thornton Malta. He advises private clients, family offices, and international businesses on Maltese and cross-border taxation, wealth structuring, global mobility, and succession planning.
His experience spans a wide range of industries, including private wealth, corporate groups, financial services, asset management, gaming, real estate, and intellectual property. Michael also works closely with clients on trust and fiduciary arrangements, regulatory considerations, and long-term family governance strategies.
In his leadership role, Michael oversees the firm’s tax advisory and family office service lines, coordinating with Grant Thornton’s global network to support clients with multi-jurisdictional operations and cross-border planning requirements.
Michael is a Fellow of the Association of Chartered Certified Accountants (FCCA) and holds the Advanced Diploma in International Taxation (ADIT). He is also a member of the Malta Institute of Accountants and the Malta Institute of Taxation.

Steve Ellul is the CEO of Infrastructure Malta, the national agency responsible for developing and maintaining Malta’s maritime and road infrastructure. A seasoned investment manager and Chartered Financial Analyst (CFA), he has been a leading advocate for ESG-driven business models in Malta.
Previously, Steve served as CEO of Project Green, and a lecturer at the University of Malta. He is also a director at the Malta Development Bank.

EVeNT CPE COMPETENCies

4 Professional

WEBINARS TERMS AND CONDITIONS

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.

M26051 - Understanding Permanent and Fixed Establishments: Key Principles for Cross Border Business (Online) (14 Apr 2026)

Tue, 14 Apr 2026 11:30:00 GMT

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Ms Ruth Farrugia & Ms Jessica Montebello
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

In a global economy, businesses often operate across multiple jurisdictions—intentionally or through digital presence—making it crucial to understand when and where tax and VAT obligations arise. This webinar will provide a clear and practical introduction to two fundamental concepts - Permanent Establishment (PE) for Tax Purposes and Fixed Establishment (FE) for VAT Purposes. Despite sounding similar, PE and FE are distinct legal concepts with different criteria, implications, and risks—and misunderstanding them can lead to significant compliance issues, penalties, and unexpected tax exposures. accountants, tax and VAT analysts and students who are inspired to progress their career in tax and VAT matters.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• What is a Permanent Establishment (PE) in terms of the OECD model tax convention?
• What is a Fixed Establishment (FE) in terms of EU VAT Directive and CJEU Case law?
• Key differences between PE and FE under international tax and VAT frameworks
• Maltese Tax and VAT implications arising on the creation of a PE and an FE
• Key case studies and recent developments

Why is the session of relevance to our members?

• To strengthen advisory capabilities on cross border structuring and compliance,
• to better identify when an activity may trigger tax and VAT obligations in another jurisdiction,
• to improve risk assessments related to permanent and fixed establishments
• to accurately determine place of supply and manage VAT registration risks
• to gain practical insights that go beyond textbook definitions.

Target Audience

Accountants, tax and VAT analysts and students who are inspired to progress their career in tax and VAT matters.

Speakers' Profiles

Ruth is a Tax Director at Forvis Mazars in Malta where she is involved in providing tax advice as well as compliance services to both local and international clients. She has been awarded the Bachelor of Accountancy (Hons) from the University of Malta and the Advanced Diploma in International taxation from the Chartered Institute of Taxation. She is a Certified Public Accountant, a Fellow Member of Malta Institute of Accountants and forms part of its Direct Tax Committee.

Jessica joined Forvis Mazars in 2023 and currently serves as a VAT Assistant Manager. She brings extensive experience across a broad range of sectors and has developed strong technical expertise in indirect taxation. Jessica holds a Master’s in Accountancy from the University of Malta (2018), after which she obtained her warrant as a Certified Public Accountant. She went on to achieve the Advanced Diploma in International Taxation (ADIT) from the Chartered Institute of Taxation, as well as the VAT Compliance Diploma from the Association of Taxation Technicians (ATT). Jessica is also a member of the Indirect Taxation Committee of the Malta Institute of Accountants, where she contributes to technical discussions and supports ongoing developments within the indirect tax landscape.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

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.

M26002 - VAT Intermediate Level and Advanced Level - Package of 6 Sessions (Online) (16 Apr 2026)

Thu, 16 Apr 2026 07:15:00 GMT

Registration Time: Session 1 - 13 :15

Sessions Time: Session 1 - 13:30 - 16.45 including a 15-minute coffee break

Sessions 2,3,4,5 6 - 09:15 - 12:30 - including a 15-minute coffee break

Speaker: Mr Saviour Bezzina

Venue: Online Webinar

MIA Members: €230.00

Non-MIA Members: €440.00

Retired Members: €110.00

Students: €170.00

BACKGROUND INFORMATION

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

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

Output VAT – including Local transactions, ICSs/ICAs, Export/Imports, Cross Border Supplies of Services
Input VAT – including Partial Attribution, Capital Goods Scheme, Blocked Deductions, Invoice Details

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

VAT Registrations
VAT Documentation
Taxable Value
Tax Point
Penalties and Interest

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

VAT Return (Article 10)
Annual VAT Declaration (Article 11)
Form 04 and Form 05 (Article 12)
Recapitulative Statements
Intrastat Forms
VAT Return Adjustment Forms

WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?

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

Target audience

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

BACKGROUND INFORMATION AVANCED LEVEL

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

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

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

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

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

Session 3 Advanced level – VAT Treatment of Complex Transactions

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

WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?

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

Target audience

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

Speaker's Profile

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

EVENT CPE COMPETENCIES

18 Hours Core (Full course)

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

WEBINARS TERMS AND CONDITIONS

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.

M26002.2 - VAT Advanced Level - 3 Sessions (Online) (16 Apr 2026)

Thu, 16 Apr 2026 07:15:00 GMT

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

EVENT CPE COMPETENCIES

9 Hours Core

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

WEBINARS TERMS AND CONDITIONS

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.

M26037 - Going concern and subsequent events (Online) (17 Apr 2026)

Fri, 17 Apr 2026 07:30:00 GMT

Registration Time: 09:15
Sessions Time: 09:30 - 11:30 including a 15-minute break
Speaker: Ms Sarah Mercieca Gambin

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

This CPE session will provide an in depth exploration of two important International Standards on Auditing: ISA 570 Going Concern and ISA 560 Subsequent Events. These standards play a critical role in ensuring audit quality, professional scepticism, and the reliability of financial reporting. Recent economic uncertainty, evolving business risks, and heightened regulatory attention make the practical application of these ISAs more essential than ever. The session will examine both the conceptual framework and real world considerations that auditors face when evaluating going concern assumptions and assessing events occurring after the reporting date.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The session will address the core principles and requirements of ISA 570, including management’s responsibility for going concern assessment, the auditor’s evaluation of management’s assumptions, and the auditor’s reporting responsibilities when material uncertainty exists. It will also explore the enhanced documentation and communication expectations that apply under this standard. With respect to ISA 560, the session will cover the auditor’s responsibilities for identifying and responding to subsequent events, adjusting and non adjusting events, and the procedures required when facts come to light after the auditor’s report has been issued. Practical examples and scenario based discussions will be used to illustrate how these standards should be applied in challenging or complex situations.

Why is the session of relevance to our members?

Both members and non members will gain significant value from attending this session, as the requirements of ISA 570 and ISA 560 continue to be areas of high professional focus and regulatory scrutiny. Understanding these standards is essential not only for ensuring audit quality but also for strengthening sound financial reporting practices in today’s dynamic business environment. Attendees will have the opportunity to enhance their technical knowledge, improve professional judgement, and benefit from practical insights that can be immediately applied in their work.

Target Audience

This session is designed for audit practitioners at all levels, including audit managers, senior auditors, newly qualified professionals, and those involved in quality assurance or financial reporting oversight. It will also be beneficial for financial controllers, internal auditors, and other professionals responsible for preparing or reviewing financial statements, as the topics addressed impact both preparers and auditors in ensuring compliance with international auditing requirements.

Speaker's Profile

Sarah Mercieca Gambin is a Director at Zampa Partners, bringing over 13 years of expertise in financial auditing, risk assessment, and regulatory compliance. Throughout her career, she has led audit teams across diverse industries, ensuring the accuracy and reliability of financial reporting.
In her current role, Sarah manages complex audit engagements, guiding clients through financial and operational risks while upholding industry standards and regulatory requirements. Recognised for her meticulous auditing approach, strong leadership, and strategic insights, she plays a key role in enhancing organisational efficiency and governance.
Sarah is ACCA qualified, a certified public accountant, and a registered auditor. Passionate about professional development, she actively mentors aspiring auditors and contributes to industry conferences and training programs.

EVeNT CPE COMPETENCies

2 Core

WEBINARS TERMS AND CONDITIONS

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.

M26039 - The latest developments on the upcoming Mandatory Workplace Pension Schemes Legislation (Online) (20 Apr 2026)

Mon, 20 Apr 2026 11:30:00 GMT

The upcoming Workplace Pension Schemes Legislation:

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

The below CPE Sessions are being sponsored by APS Bank

Registration Time:13:15
Sessions Time: 13:30- 15:30 No Break

Venue: Online Webinar

Participation Fees
MIA Members: €50

Non-MIA Members: €90.00

Retired Members: €25.00

Students: €35.00

Venue: Online Webinar

Speakers: Session 1 - The proposed key features, Tax management considerations & a practical example from the public sector

Mr Darran Agius (APS Bank)

Mr Steve Ellul (CEO, Infrastructure Malta)

Mr Kenneth Genovese (APS Bank)

Moderated by Mr Mark Lamb (APS Bank)

Speakers: Session 2 -The evolution of Occupational Pension Schemes in Malta, Payroll considerations & a practical example from the Private Sector

Mr Michael Agius (Director - Tax Advisory, Grant Thornton)

Mr Ray Bonnici (Chief People Officer, APS Bank)

Mr Jonathan Mifsud (HR Buddy)
Moderated by Mr Mark Lamb (APS Bank)

BACKGROUND INFORMATION

The session will be an update from last year’s session where over the past year major developments have taken place with a consultation paper being issued with the proposed workplace auto-enrolment framework legislation which is now in its final stages before launch. There is a key need for Accounting Professionals to prepare and familiarise themselves with the upcoming changes to help them navigate them effectively.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The sessions will help members to

• Learn the key features of the (proposed) legislation

• Understand Tax Rebates and Tax Offsets

• Identify key areas in Tax Management Practices

• Be informed how companies ahead of the game are benefitting

• Learn how this legislation effects Payroll

• See practical examples one from a Private Company and also a Government Entity who already set a scheme up

Why is the session of relevance to our members?

This change in legislation will revolutionise the landscape of Tax Management and Payroll and these 2 sessions will help you identify the opportunities in place and also to help you and your clients navigate through these changes effectively.
Both sessions will give a detailed update on last year’s session and the proposed legislation and its key features will be discussed with more certainty and clarity. A practical example of a 2nd pillar Occupational pension Scheme will also be discussed by a private company who already has this set-up and also by a Government Entity where the mandatory legal requirements will differ amongst the 2 types of entities.
The Tax implications of these schemes will be discussed with particular emphasis on how tax rebates and offsets presented to both private entities will help organizations slow down their future payroll costs. Other key implications on payroll will also be discussed.

Target Audience

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

Speakers' Profiles

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

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

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

Kenneth Genovese is the Head of Investment Distribution at APS Bank, overseeing investment advisory, wealth management, high net worth client services, bancassurance, and the distribution of occupational and personal pension solutions. With extensive experience in Malta’s financial services sector, he drives client focused innovation and ensures strong regulatory alignment across all investment channels. Kenneth is recognised for his collaborative leadership, commitment to responsible investing, and contribution to industry development. He has also lectured on several MBA topics over the years and participated in conferences, supporting the academic and professional growth of emerging business leaders and promoting greater financial literacy and long term savings awareness.

As APS Bank's Chief People Officer since 1 June 2020, Ray Bonnici is responsible for Human Capital, Career Development and Employer Branding & Succession Planning. Ray initially joined the Bank in October 2016 as Head of Human Capital. He comes from a diverse and international private sector background, marked by a 10-year spell in the airline industry, where he worked for KLM, Swissair and Sabena in Malta and overseas. Following this period, he joined Hili Group in 1996 and was a key element in setting up their Group HR function. In 1999, he moved to Hilton Hotels International as Director of HR for Malta, re-joined Hili Group in 2008 as Director of HR, forming part of a team responsible for the acquisition of the Development Licence for McDonalds in the Baltics, Greece and Romania. Raymond holds a B.A. in Youth and Community Studies from the University of Malta.

Michael Agius is a Partner and Head of Tax, Wealth Management & Family Offices at Grant Thornton Malta. He advises private clients, family offices, and international businesses on Maltese and cross-border taxation, wealth structuring, global mobility, and succession planning.
His experience spans a wide range of industries, including private wealth, corporate groups, financial services, asset management, gaming, real estate, and intellectual property. Michael also works closely with clients on trust and fiduciary arrangements, regulatory considerations, and long-term family governance strategies.
In his leadership role, Michael oversees the firm’s tax advisory and family office service lines, coordinating with Grant Thornton’s global network to support clients with multi-jurisdictional operations and cross-border planning requirements.
Michael is a Fellow of the Association of Chartered Certified Accountants (FCCA) and holds the Advanced Diploma in International Taxation (ADIT). He is also a member of the Malta Institute of Accountants and the Malta Institute of Taxation.

Steve Ellul is the CEO of Infrastructure Malta, the national agency responsible for developing and maintaining Malta’s maritime and road infrastructure. A seasoned investment manager and Chartered Financial Analyst (CFA), he has been a leading advocate for ESG-driven business models in Malta.
Previously, Steve served as CEO of Project Green, and a lecturer at the University of Malta. He is also a director at the Malta Development Bank.

EVeNT CPE COMPETENCies

4 Professional

WEBINARS TERMS AND CONDITIONS

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.

M26002 - VAT Intermediate Level and Advanced Level - Package of 6 Sessions (Online) (21 Apr 2026)

Tue, 21 Apr 2026 07:15:00 GMT

Registration Time: Session 1 - 13 :15

Sessions Time: Session 1 - 13:30 - 16.45 including a 15-minute coffee break

Sessions 2,3,4,5 6 - 09:15 - 12:30 - including a 15-minute coffee break

Speaker: Mr Saviour Bezzina

Venue: Online Webinar

MIA Members: €230.00

Non-MIA Members: €440.00

Retired Members: €110.00

Students: €170.00

BACKGROUND INFORMATION

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

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

Output VAT – including Local transactions, ICSs/ICAs, Export/Imports, Cross Border Supplies of Services
Input VAT – including Partial Attribution, Capital Goods Scheme, Blocked Deductions, Invoice Details

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

VAT Registrations
VAT Documentation
Taxable Value
Tax Point
Penalties and Interest

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

VAT Return (Article 10)
Annual VAT Declaration (Article 11)
Form 04 and Form 05 (Article 12)
Recapitulative Statements
Intrastat Forms
VAT Return Adjustment Forms

WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?

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

Target audience

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

BACKGROUND INFORMATION AVANCED LEVEL

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

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

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

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

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

Session 3 Advanced level – VAT Treatment of Complex Transactions

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

WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?

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

Target audience

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

Speaker's Profile

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

EVENT CPE COMPETENCIES

18 Hours Core (Full course)

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

WEBINARS TERMS AND CONDITIONS

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.

M26002.2 - VAT Advanced Level - 3 Sessions (Online) (21 Apr 2026)

Tue, 21 Apr 2026 07:15:00 GMT

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

EVENT CPE COMPETENCIES

9 Hours Core

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

WEBINARS TERMS AND CONDITIONS

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.

M26002 - VAT Intermediate Level and Advanced Level - Package of 6 Sessions (Online) (23 Apr 2026)

Thu, 23 Apr 2026 07:15:00 GMT

Registration Time: Session 1 - 13 :15

Sessions Time: Session 1 - 13:30 - 16.45 including a 15-minute coffee break

Sessions 2,3,4,5 6 - 09:15 - 12:30 - including a 15-minute coffee break

Speaker: Mr Saviour Bezzina

Venue: Online Webinar

MIA Members: €230.00

Non-MIA Members: €440.00

Retired Members: €110.00

Students: €170.00

BACKGROUND INFORMATION

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

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

Output VAT – including Local transactions, ICSs/ICAs, Export/Imports, Cross Border Supplies of Services
Input VAT – including Partial Attribution, Capital Goods Scheme, Blocked Deductions, Invoice Details

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

VAT Registrations
VAT Documentation
Taxable Value
Tax Point
Penalties and Interest

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

VAT Return (Article 10)
Annual VAT Declaration (Article 11)
Form 04 and Form 05 (Article 12)
Recapitulative Statements
Intrastat Forms
VAT Return Adjustment Forms

WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?

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

Target audience

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

BACKGROUND INFORMATION AVANCED LEVEL

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

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

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

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

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

Session 3 Advanced level – VAT Treatment of Complex Transactions

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

WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?

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

Target audience

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

Speaker's Profile

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

EVENT CPE COMPETENCIES

18 Hours Core (Full course)

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

WEBINARS TERMS AND CONDITIONS

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.

M26002.2 - VAT Advanced Level - 3 Sessions (Online) (23 Apr 2026)

Thu, 23 Apr 2026 07:15:00 GMT

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

EVENT CPE COMPETENCIES

9 Hours Core

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

WEBINARS TERMS AND CONDITIONS

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.

M26047 - The Role of IT Audits in Financial Reporting (Online) (28 Apr 2026)

Tue, 28 Apr 2026 11:30:00 GMT

Registration Time: 13:15
Sessions Time: 13:30- 15:30 including a 15-minute break
Speakers: Mr Ramon Cutajar, Ms Juliet Peneranda & Ms Glinda Salvador
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

In today’s digital audit environment, financial statements are only as reliable as the IT systems that produce them. To reflect this, ISA 315 (Revised) requires auditors to assess technology-related risks when identifying potential misstatements. This training session demonstrates how robust IT controls underpin the integrity of financial statements across industries. It equips participants with practical guidance on identifying key business processes and their supporting IT applications, determining when to involve an IT specialist, and recognizing where IT-related risks of material misstatement may arise.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Attendees will explore IT general controls (ITGCs), IT application controls (ITACs), and IT-dependent manual controls (ITDMs), along with methods for assessing the reliability of information provided by the entity (IPE) and leveraging data analysis techniques for deeper audit insights. The session also covers strategies for addressing ineffective ITGCs, common IT control exceptions and their mitigating measures, and how to translate technical IT findings into their potential impact on financial statements. In addition, it examines frequent challenges encountered in IT audits and provides practical guidance on how to overcome them.

Why is the session of relevance to our members?

As the Malta Institute of Accountants continues to emphasize digital competency, this session bridges the gap between traditional bookkeeping and modern systems auditing. Participants will gain a clear methodology for assessing IT risks under the revised ISA 315, helping ensure audit files stand up to Quality Assurance reviews. Members will earn structured CPE hours, while non-members—including financial controllers, internal auditors, and IT managers—will gain valuable insight into what external auditors look for. By aligning internal IT protocols with financial reporting requirements, attendees can streamline the audit process, reduce year-end surprises, and ensure their organization’s digital infrastructure supports, rather than hinders, financial transparency.

Target Audience

External and internal auditors
Practicing accountants
Prospective accountancy students
Audit trainees and junior associates
Financial controllers and compliance officers involved in audit processes

Speaker's Profile

Ramon Cutajar is a Partner in the advisory division of his firm, where he leads engagements focused on IT systems and security reviews, cybersecurity assessments, and ICT Governance, Risk, and Compliance (GRC). Ramon brings a unique blend of financial acumen and technical insight to the field of IT audit and cyber risk management.
A graduate of the University of Malta and a qualified ACCA accountant, Ramon began his career in 1999 in the hospitality sector. He is a Certified Public Accountant, a Certified Information Systems Auditor (CISA), and a Certified Information Systems Security Professional (CISSP), combining the audit discipline with advanced cybersecurity expertise.
Ramon’s cross-functional background enables him to bridge the gap between technical teams and executive leadership, helping organizations strengthen their cyber resilience and meet regulatory expectations.

Juliet joined Forvis Mazars as an IT auditor. Juliet has experience also as an Information Security Officer with 4+ years of experience developing and implementing security solutions in fast-paced environments. Skilled in auditing, data analytics, risk management, and incident handling.
Juliet’s academic qualifications include CPA, CISA, PECB ISO/IEC 27001 Lead Auditor (exam passer), Certified in Cybersecurity (CC) and CompTIA Security+.

Glenda recently joined Forvis Mazars as an IT auditor. Glenda worked as an IT Audit Manager for Big Four firm in the Philippines. She has obtained meaningful experience in Information Risk Management in External Audit, System Post-Implementation Review, Cybersecurity and Maturity Assessment, and Service Organizational Control (SOC 1 Type II). She also gained significant experience in Internal Audit for an Airline company.
Glenda’s academic qualifications include Certified in Cybersecurity (CC) – ISC2, CISA and a Certified Public Accountant (Philippines),

EVeNT CPE COMPETENCies

2 Core

WEBINARS TERMS AND CONDITIONS

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.

M26023 - Immovable Property and VAT with Special Focus on Tax in Danger Certificates (Online) (30 Apr 2026)

Thu, 30 Apr 2026 07:15:00 GMT

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speakers: Mr Kenneth Cremona & Ms Michela Scicluna
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 addresses one of the most intricate areas of VAT: immovable property transactions. It will delve into the VAT treatment of property sales, leases, and development projects, while placing special emphasis on the role and implications of Tax in Danger Certificates. Participants will gain clarity on compliance obligations, risk mitigation strategies, and practical considerations for handling property-related VAT issues.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• VAT Framework for Immovable Property

o Scope of VAT on property transactions under Maltese and EU law
o Exemptions and options to tax
o Common compliance challenges
• Tax in Danger Certificates
o Purpose and legal basis
o When and why they are issued
o Impact on property transactions and VAT obligations

• Risk Management and Practical Issues

o Handling VAT in property development and leasing
o Documentation and audit readiness
o Strategies for mitigating exposure in high-risk transactions
• Future Outlook
o Legislative trends and potential reforms
o Best practices for staying compliant in a changing regulatory environment

Why is the session of relevance to our members?

VAT on immovable property is complex and high-risk, especially when Tax in Danger Certificates come into play. This session will provide practical guidance on navigating these challenges, ensuring compliance, and managing risk effectively. Whether you are a member or non-member, attending will help you stay informed and prepared for property-related VAT obligations.

Target Audience

Tax professionals, accountants, auditors, legal advisors, property developers, and real estate professionals involved in VAT compliance for immovable property transactions.

Speakers' Profiles

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.

Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce
Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms
in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a midtier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela
obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021,
Michela successfully completed the MIT Course in Taxation provided by the Malta
Institute of Taxation. Further enhancing her professional credentials, she secured her
CPA Warrant in September 2021. Michela is now a Manager currently specialising in
Indirect Taxation at RSM Malta

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

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

M26045 - Enhanced Due Diligence (EDD) for PEPs (Online) (5 May 2026)

Tue, 05 May 2026 07:30:00 GMT

Registration Time: 09:15
Sessions Time: 09:30- 11:30 including a 15-minute break
Speaker: Dr Elizabeth Sammut Borg
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

While PEP status itself isn't indicative of criminal behaviour, the heightened risk prompts subject persons to adopt stringent AML/CFT precautions. This webinar seeks to provide a pragmatic approach as to ‘when' and 'how' to conduct appropriate levels of due diligence, while shedding light on the intricacies that make this process less than straightforward.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

· Understanding the regulatory framework in relation to PEP
· Understanding the definition of a Politically Exposed Persons
· Defining family members of PEPs
· Defining close associates of PEPs
· Understanding the methods to adopt to define PEPs
· Adopting a risk based approach when carrying out due diligence on PEPs - Enhanced due diligence measures for the above
· Ongoing monitoring of business relationships involving PEP

Why is the session of relevance to our members?

When dealing with Politically Exposed Persons, or 'PEPs', subject persons are obliged to have in place procedures to be able to identify who qualifies as a PEP and how to treat such individuals. Such procedures may at times be tricky to implement, particularly when a risk-based approach is adopted. This seminar shall equip participants with the knowledge and skills of how a subject person shall perform various enhanced due diligence measures in line with the risks involved within a business relationship. Moreover, the webinar shall delve also into the latest developments in relation to regulation related to PEPs

Target Audience

Subject Persons
Compliance officers
Client facing employees
MLROs
Directors of subject persons
Compliance executives
Students wishing to pursue a career in compliance

Speaker's Profile

Dr. Elizabeth Sammut Borg, a seasoned lawyer and compliance specialist, currently holds the
position of Money Laundering Reporting Officer (MLRO) and Compliance Officer for
Investment Firms, CSP and Retirement Pension Scheme companies. Previously, Elizabeth
headed the the compliance and legal division as Director of Legal and Compliance at Dixcart
Management Malta Limited, serving also as MLRO and Compliance Officer on companies
licenced to offer CSP and trustee services.
As a dedicated compliance specialist, Elizabeth focuses on navigating the intricate landscape
of anti-money laundering and counter-financing of terrorism regulations as well as specialising
in regulatory compliance for CSPs and trustees. Her extensive experience extends to serving
as MLRO for CSPs, Trustees, and Fiduciaries, as well as retirement pension schemes
companies. Beyond her role, Elizabeth provides AML training and guidance contributing to
the development and enhancement of compliance standards within the industry.
Dr Borg graduated as a lawyer in 2010, subsequently reading Master’s Degree in International
Criminal Law, with the United Nations Interregional Crime Institute in Turin. Before joining
Dixcart, Elizabeth served as an employment law prosecutor and also worked at the Court of
the European Union in Luxembourg, as a legal jurist in the research and documentation
department

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.

M26032 - VAT Treatment of Insurance and other Financial Services (Online) (7 May 2026)

Thu, 07 May 2026 11:30:00 GMT

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 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

Insurance and other financial services are two thriving sectors of the Maltese economy which give rise to numerous transactions carried out by Maltese and foreign entities involved in these sectors. Such transactions trigger Maltese VAT implications including registration, compliance, chargeability, filing and other implications. Hence it is of utmost importance that one is aware of any Maltese VAT implications arising from such transactions to take the appropriate actions in a timely and correct manner. Failure to do so might prove to be costly resulting in potential incorrect pricing, under/over declaration of output/input VAT, late registrations/invoicing/filing and other implications.
The objective of the session is to identify the main provisions in the Maltese VAT Act Cap.406 of the Laws of Malta and the EU VAT Directive 2006/112/EC applicable to these sectors and discuss the correct way such provisions are to interpreted from a Maltese VAT perspective. To do so, apart from the respective legislations, reference will also be made to relevant CJEU Cases, VAT Department Guidelines, Council Implementing Regulations, and other relevant literature.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Background Information (inc. Transaction types: Domestic vs Cross Border Transactions)
Taxable Person (inc. funds, holding companies, directorships,)
Goods or Services (inc. disbursements/recharge of costs)
Place of supply (inc. B2B vs B2C, Exceptions vs General Rules)
VAT Exemptions (inc. conditions to be satisfied)
VAT Chargeability (inc. Reverse Charge Mechanism)
Right of Refund
VAT Registration Obligations (Arts 10, 11, 12 and VAT Grouping)

Why is the session of relevance to our members?

Attendance is encouraged for participants to understand when VAT is due to be charged or not due to the applicability of particular VAT Exemptions (hence avoiding charging/self-charging VAT when there is an opportunity not to) and at the same time making sure that VAT Exemptions are not interpreted and applied incorrectly as it might prove to be costly. More importantly, the session will explain the theoretical basis and the respective practical implementation of the VAT treatment to be applied for such services enabling the participants to understand which are those factors/provisions which determine the VAT treatment any why. 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 attending.

Target Audience

This course is ideal both for experienced personnel (directors, accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in the sectors 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 certain transactions) 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 concepts) .

Speaker's Profile

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

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS 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.

M26046 - Tax Mitigation, Tax Avoidance & Tax Evasion (Online) (8 May 2026)

Fri, 08 May 2026 07:15:00 GMT

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 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 seminar will discuss penal law aspects of tax law including especially case-law and laws governing tax evasion. The seminar will focus on Income Tax with a particular emphasis on norms governing Tax Evasion, Tax Mitigation, Tax Avoidance and Tax Fraud.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• Tax evasion in the context of the framework of Malta’s legal framework regulating Prevention of Money Laundering.
• Understanding the legal implications of tax evasion in the context of Maltese Tax Systems

Why is the session of relevance to our members?

Accountants and auditors can understand the implications of tax evasion. Also understand what could be done to prevent tax evasion and understand how to identify tax evasion, the actions that should be taken if one encounters tax evasion to take the correct steps to report it.

Target Audience

Accountants, Auditors, Tax practitioners, Compliance officers, Legal professionals

Speaker's Profile

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

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

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

M26052 - Basic Principles of Competition Law - 2 Sessions (Online) (11 May 2026)

Mon, 11 May 2026 07:30:00 GMT

A session organised in collaboration with the Malta Competition and Consumer Affairs Authority (MCCAA).

Registration Time: 09:15
Sessions Time: 09:30- 11:0 including a 15-minute break
Speaker: Dr Bernice Bianchi
Venue: Online Webinar

Participation Fees
MIA Members: €40

Malta Chamber of Commerce Members: €40

Malta Chamber of SMEs Members : €40.00

Non-MIA Members: €80.00

Retired Members: €40.00

Students: €40.00

Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

The session will discuss the fundamental notions of Maltese competition law, with particular reference to EU law. It will provide an overview of the Maltese Competition Act and its main sources, namely Article 101 and Article 102 of the TFEU.
The discussion will begin by considering anticompetitive agreements as contemplated under Article 5 of the Competition Act, in particular examining what constitutes collusive behaviour between undertakings. This will be followed by an analysis of Article 9 of the Competition Act, addressing the notion of dominance, the special responsibility borne by dominant undertakings, and the abuse of such dominant positions.
Finally, the session will address merger control in Malta, with specific reference to the appraisal of concentrations in the Maltese scenario.

Why is the session of relevance to our members?

Managerial or corporate accountants, business or financial advisors, CEOs, accounting consultants and advisory professionals can all find this course useful in their work. These professionals must keep abreast on the competition law consequences which might be triggered during the business activities of the company. Examples of when these issues will arise would be in the case a company holds a dominant position in a relevant market or in the case where mergers or acquisitions with other companies are being contemplated. In the latter cases, there are certain notification obligations and the merger clearance would be required in terms of the specific competition rules.

Target Audience

Accountants and other professionals who are in managerial or decision making roles

Speaker's Profile

Dr Bernice Bianchi is a senior legal officer at the Office for Competition within the Malta Competition and Consumer Affairs Authority, joining the Office in 2014 after obtaining her Doctor of Laws degree (LL.D.) from the University of Malta. She is involved in overseeing investigations into suspected infringements of Maltese and EU Competition law and holds a warrant to practice before the Maltese Law Courts, representing the Office in litigation before the Maltese Courts. Bernice is also a visiting lecturer at the University of Malta, lecturing in competition law.

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 and use it in accordance with its Privacy Notice available at the following link. Booking and personal data collected may also be shared with MCCCA for the purpose of administering the event

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

M26052 - Basic Principles of Competition Law - 2 Sessions (Online) (12 May 2026)

Tue, 12 May 2026 07:30:00 GMT

A session organised in collaboration with the Malta Competition and Consumer Affairs Authority (MCCAA).

Registration Time: 09:15
Sessions Time: 09:30- 11:0 including a 15-minute break
Speaker: Dr Bernice Bianchi
Venue: Online Webinar

Participation Fees
MIA Members: €40

Malta Chamber of Commerce Members: €40

Malta Chamber of SMEs Members : €40.00

Non-MIA Members: €80.00

Retired Members: €40.00

Students: €40.00

Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

The session will discuss the fundamental notions of Maltese competition law, with particular reference to EU law. It will provide an overview of the Maltese Competition Act and its main sources, namely Article 101 and Article 102 of the TFEU.
The discussion will begin by considering anticompetitive agreements as contemplated under Article 5 of the Competition Act, in particular examining what constitutes collusive behaviour between undertakings. This will be followed by an analysis of Article 9 of the Competition Act, addressing the notion of dominance, the special responsibility borne by dominant undertakings, and the abuse of such dominant positions.
Finally, the session will address merger control in Malta, with specific reference to the appraisal of concentrations in the Maltese scenario.

Why is the session of relevance to our members?

Managerial or corporate accountants, business or financial advisors, CEOs, accounting consultants and advisory professionals can all find this course useful in their work. These professionals must keep abreast on the competition law consequences which might be triggered during the business activities of the company. Examples of when these issues will arise would be in the case a company holds a dominant position in a relevant market or in the case where mergers or acquisitions with other companies are being contemplated. In the latter cases, there are certain notification obligations and the merger clearance would be required in terms of the specific competition rules.

Target Audience

Accountants and other professionals who are in managerial or decision making roles

Speaker's Profile

Dr Bernice Bianchi is a senior legal officer at the Office for Competition within the Malta Competition and Consumer Affairs Authority, joining the Office in 2014 after obtaining her Doctor of Laws degree (LL.D.) from the University of Malta. She is involved in overseeing investigations into suspected infringements of Maltese and EU Competition law and holds a warrant to practice before the Maltese Law Courts, representing the Office in litigation before the Maltese Courts. Bernice is also a visiting lecturer at the University of Malta, lecturing in competition law.

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 and use it in accordance with its Privacy Notice available at the following link. Booking and personal data collected may also be shared with MCCCA for the purpose of administering the event

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

M26031 - Consolidation Masterclass - A Nine Hour Package (Online) (13 May 2026)

Wed, 13 May 2026 11:30:00 GMT

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Mr Neville Saliba, Mr John Debattista & Mr Thomas Zammit
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €110.00

Non-MIA Members: €215.00

Retired Members: €50.00

Students: €80.00

BACKGROUND INFORMATION

This masterclass balances theoretical insights with practical application to equip participants with the necessary skills to determine when consolidation is required and execute the preparation of consolidation workings. The course aligns with the latest professional standards and regulatory requirements.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

SESSION 1 – Theory:

This session provides a comprehensive overview of consolidation requirements in financial reporting, addressing:

Criteria for determining the need for consolidation.
Detailed discussion of the Companies Act and other relevant regulations.
Comparison between IFRS and GAPSME guidelines.
Resolving conflicts between different laws and regulations.
Key theoretical concepts such as the notion of control, goodwill, consolidated retained earnings and Non-Controlling Interest (NCI) will be discussed through practical applications.

SESSION 2: Practice (Basic):

This session covers basic consolidation techniques through case studies, exploring scenarios such as:

Consolidation processes for both wholly owned and partially owned subsidiaries, using both the share of net assets as well as the fair value method for the latter.
Specific situations involving subsidiaries as customers or suppliers.
Transactions involving the treatment of dividend distributions, acquisitions with deferred consideration, or acquired by granting the acquirer’s shares
The treatment of an acquired subsidiary of which asset fair values differ from carrying amounts.

SESSION 3: Practice (Advanced):

Focusing on advanced consolidation topics, this session includes:

Handling complex group structures.
Dealing with impairments, foreign exchange issues, and deferred tax challenges in consolidation.
Specific changes in ownership stakes and the implications for consolidation, focusing on the different considerations required for the accounting treatment of step-acquisitions and disposals.

Why is the session of relevance to our members?

Both MIA members and non-members will benefit from a comprehensive understanding of the triggers and processes of consolidation, with complex topics broken down into illustrative examples to enhance clarity and understanding.

Target Audience

The course is designed for accounting professionals and students focused on audit and financial reporting, offering essential tools and insights for advancing in these fields.

Speakers' Profiles

Neville Saliba joined Deloitte in 2024, bringing with him a wealth of expertise in IFRS advisory services, consolidations, and financial reporting framework conversions. After earning his Master’s in Accountancy from the University of Malta in 2020, Neville began his career in client accounting, which quickly evolved into a focus on accounting advisory. He has since supported corporate clients' Heads of External Reporting with complex IFRS and GAPSME challenges, alongside delivering tailored training programs. Passionate about advancing the accounting profession, Neville actively engages in industry discussions and frequently delivers lectures and CPE sessions on financial reporting topics.

John Debattista brings over 20 years of experience in the audit and assurance field, with substantial expertise across various industries including gaming and financial services, particularly in asset management and the fund space. He managed his own audit firm, leading a team of over 100 specialists for 10 years, before taking on the role of Audit and Assurance Director at Deloitte. During his decade-long leadership, he oversaw numerous audits for large gaming companies and financial services institutions. John's expertise extends beyond auditing; he has specialized in financial reporting, with a focus on IFRS. He has led numerous IFRS-related assignments both locally and internationally, which included translations from other GAAPs, consolidations, the application of new standards, and providing technical advice on highly complex transactions. Additionally, John has been a lecturer for ACA and ACCA modules, covering both audit and corporate reporting papers.

Thomas Zammit began his journey with Deloitte in 2014 as a student in the Deloitte Pathway Programme. Following the completion of his Master’s degree in Accountancy from the University of Malta, he transitioned into Deloitte Malta’s Audit service line. During this time, he gained invaluable experience leading audit engagements across the financial services sector, including insurance, asset management, and pensions.
Building on this foundation, Thomas advanced into the role of technical IFRS specialist within Deloitte’s Assurance service line. In this capacity, he has provided advice on complex transactions under IFRS and GAPSME, authored in-depth technical memos and, more recently, has worked closely with C-suite executives on insurance undertakings to facilitate their transition to IFRS 17. His expertise also extends to the preparation of financial statements that ensure compliance with IFRS, GAPSME, and the requirements of IFRS 17 for insurance entities.

EveNT CPE COMPETENCies

9 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.

M26050 - The 2025 Amendments to the OECD Commentaries, with particular focus on Home Office PEs (Online) (14 May 2026)

Thu, 14 May 2026 11:30:00 GMT

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speaker: Dr Timothy Borg Olivier
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 2025 amendments to the OECD Commentaries brought about significant changes to the interpretation of article 5 of the OECD Model Tax Convention, with particular emphasis being given to the creation of a permanent establishment by virtue of home offices. This session shall re-visit the concept of Permanent Establishments and explore the recent changes in the Commentaries, providing practical examples of when a home office may give rise to a risk of a permanent establishment.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Permanent Establishments; Home office

Why is the session of relevance to our members?

This session will address the recent amendments to the OECD Commentaries to article 5 of the OECD Model Tax Convention. The session will be particular focused on the scenarios in which an employee working from a home office in a foreign jurisdiction could give rise to a foreign permanent establishment for his employer. Professionals advising clients or working in-house in groups with international presence should attend to understand the relevant changes and clarifications brough about by such amendments.

Target Audience

Tax advisors and in-house tax lawyers for groups with international presence.

Speaker's Profile

Timothy Borg Olivier is a lawyer by profession and is currently a Senior Manager within the international tax team at Deloitte Malta. Timothy studied law at the University of Malta before furthering his studies at the University of Leiden where he read for and successfully obtained an Advanced Masters in International Tax Law from the International Tax Centre. Following his graduation, Timothy served as a Teaching Assistant within the International Tax Centre. Timothy advises and assists a number of local and international clients in connection with cross border transactions and has particular industry expertise in relation to the iGaming industry.

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.

M26044 - Conflict Resolution, Negotiation and Delegation Skills (Online) (15 May 2026)

Fri, 15 May 2026 07:15:00 GMT

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Ms Mariella Galea
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 is designed to strengthen core people-management capabilities that directly impact team effectiveness and engagement. Participants will explore how to address workplace conflict constructively, navigate differences through effective negotiation and delegate work with clarity and confidence.
Through practical tools, the session focuses on resolving disagreements early, achieving mutually beneficial outcomes and empowering team members through well-structured delegation. Emphasis is placed on building trust, accountability and ownership, enabling participants to create positive working environments and support sustainable performance and development within their teams.
Participants will learn strategies to resolve disagreements, create win-win outcomes, and empower team members through effective delegation to build trust and accountability.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

By the end of the session, participants will be able to:

Identify and analyse workplace conflict, from recognising common causes to diagnosing recurring patterns, and the impact on the team.
Apply constructive conflict-resolution and mediation strategies to resolve conflicts constructively and maintain positive work relationships.
Use practical negotiation techniques to achieve win-win outcomes while balancing individual, team, and business needs.
Understand the importance of adapting style and approach, based on context, stakeholders, and organisational impact.
Apply effective delegation principles and using delegation strategically to drive performance and development in their team.
Learn how to support, monitor and evaluate delegated work to build accountability, trust, and sustainable results across teams.

Why is the session of relevance to our members?

In today’s tight labour market, organisations face increasing pressure to retain talent while sustaining performance in complex and fast-paced environments. Strengthening capabilities in conflict management, negotiation, and delegation enables issues to be addressed early, priorities to be aligned, and accountability to be effectively shared.
As employees place greater value on positive work environments and meaningful development opportunities, these skills are critical in fostering engagement, supporting growth, and building resilient, high-performing teams that drive long-term organisational success.

Target Audience

Team leaders, Supervisors, Managers, HR professionals.

Speaker's Profile

Mariella Galea is an HR Consultant and Trainer at HR TalentLEAD a trusted partner for organisations seeking to optimise their HR processes and build high performing teams. With over 25 years of experience in driving learning and leading people, she brings a wealth of HR expertise and professional experience to provide innovative HR solutions.
She has driven projects and initiatives related to excellence in HR, leadership development, training programmes, employee engagement, performance management and HR technology, supporting organisations to deliver on their purpose through their people.

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.

M26031 - Consolidation Masterclass - A Nine Hour Package (Online) (20 May 2026)

Wed, 20 May 2026 11:30:00 GMT

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Mr Neville Saliba, Mr John Debattista & Mr Thomas Zammit
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €110.00

Non-MIA Members: €215.00

Retired Members: €50.00

Students: €80.00

BACKGROUND INFORMATION

This masterclass balances theoretical insights with practical application to equip participants with the necessary skills to determine when consolidation is required and execute the preparation of consolidation workings. The course aligns with the latest professional standards and regulatory requirements.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

SESSION 1 – Theory:

This session provides a comprehensive overview of consolidation requirements in financial reporting, addressing:

Criteria for determining the need for consolidation.
Detailed discussion of the Companies Act and other relevant regulations.
Comparison between IFRS and GAPSME guidelines.
Resolving conflicts between different laws and regulations.
Key theoretical concepts such as the notion of control, goodwill, consolidated retained earnings and Non-Controlling Interest (NCI) will be discussed through practical applications.

SESSION 2: Practice (Basic):

This session covers basic consolidation techniques through case studies, exploring scenarios such as:

Consolidation processes for both wholly owned and partially owned subsidiaries, using both the share of net assets as well as the fair value method for the latter.
Specific situations involving subsidiaries as customers or suppliers.
Transactions involving the treatment of dividend distributions, acquisitions with deferred consideration, or acquired by granting the acquirer’s shares
The treatment of an acquired subsidiary of which asset fair values differ from carrying amounts.

SESSION 3: Practice (Advanced):

Focusing on advanced consolidation topics, this session includes:

Handling complex group structures.
Dealing with impairments, foreign exchange issues, and deferred tax challenges in consolidation.
Specific changes in ownership stakes and the implications for consolidation, focusing on the different considerations required for the accounting treatment of step-acquisitions and disposals.

Why is the session of relevance to our members?

Both MIA members and non-members will benefit from a comprehensive understanding of the triggers and processes of consolidation, with complex topics broken down into illustrative examples to enhance clarity and understanding.

Target Audience

The course is designed for accounting professionals and students focused on audit and financial reporting, offering essential tools and insights for advancing in these fields.

Speakers' Profiles

Neville Saliba joined Deloitte in 2024, bringing with him a wealth of expertise in IFRS advisory services, consolidations, and financial reporting framework conversions. After earning his Master’s in Accountancy from the University of Malta in 2020, Neville began his career in client accounting, which quickly evolved into a focus on accounting advisory. He has since supported corporate clients' Heads of External Reporting with complex IFRS and GAPSME challenges, alongside delivering tailored training programs. Passionate about advancing the accounting profession, Neville actively engages in industry discussions and frequently delivers lectures and CPE sessions on financial reporting topics.

John Debattista brings over 20 years of experience in the audit and assurance field, with substantial expertise across various industries including gaming and financial services, particularly in asset management and the fund space. He managed his own audit firm, leading a team of over 100 specialists for 10 years, before taking on the role of Audit and Assurance Director at Deloitte. During his decade-long leadership, he oversaw numerous audits for large gaming companies and financial services institutions. John's expertise extends beyond auditing; he has specialized in financial reporting, with a focus on IFRS. He has led numerous IFRS-related assignments both locally and internationally, which included translations from other GAAPs, consolidations, the application of new standards, and providing technical advice on highly complex transactions. Additionally, John has been a lecturer for ACA and ACCA modules, covering both audit and corporate reporting papers.

Thomas Zammit began his journey with Deloitte in 2014 as a student in the Deloitte Pathway Programme. Following the completion of his Master’s degree in Accountancy from the University of Malta, he transitioned into Deloitte Malta’s Audit service line. During this time, he gained invaluable experience leading audit engagements across the financial services sector, including insurance, asset management, and pensions.
Building on this foundation, Thomas advanced into the role of technical IFRS specialist within Deloitte’s Assurance service line. In this capacity, he has provided advice on complex transactions under IFRS and GAPSME, authored in-depth technical memos and, more recently, has worked closely with C-suite executives on insurance undertakings to facilitate their transition to IFRS 17. His expertise also extends to the preparation of financial statements that ensure compliance with IFRS, GAPSME, and the requirements of IFRS 17 for insurance entities.

EveNT CPE COMPETENCies

9 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.

M26049 - Understanding crypto stablecoins: a regulatory perspective (Online) (21 May 2026)

Thu, 21 May 2026 11:30:00 GMT

Registration Time: 13;15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speaker: Dr Gianluca Busuttil
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 will zoom in on stablecoins as possibly the most promising mainstream implementation of digital asset technology, covering the regulatory considerations and questions which are currently relevant in this space, and providing a practice insight into the various ways that stablecoins could impact the global and European economy.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

This session will focus on the key differences between stablecoins and “traditional” electronic moneys and crypto-assets, the manner in which stablecoins are regulated for the specific purposes of European law, from both an electronic money (EMI) and crypto-asset (MiCA) perspective, and the status of global regulatory and technological development around stablecoin technology. The session will provide an outline of the various available typologies of stablecoin under European law, stabilization mechanisms and other regulatory safeguards imposed on stablecoin issuers, the regulatory overlay whereby stablecoin assets must comply with elements of both electronic money and crypto-asset specific regulation, before concluding with a medium and long-term perspective on the status of stablecoins within the broader payments landscape.

Why is the session of relevance to our members?

This session will be of interest to any professional keen to remain up-to-date on the latest reg-tech developments, as well as strategic and forward-minded persons at both innovative and traditional financial services institutions who may be giving consideration to their strategic positioning against a rapidly changing landscape in the payments sector.

Target Audience

Accountants, auditors, lawyers, management and C-level officials at both innovative and traditional operators in the financial services and remote gaming industries.

Speaker's Profile

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

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

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

M26033 - The Role of the Accountant in an Organisation’s Decision-Making Process (Online) (26 May 2026)

Tue, 26 May 2026 07:15:00 GMT

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

Accountants have undergone a remarkable transformation, moving far beyond their historical focus on bookkeeping to become influential strategic partners within organisations. Their ability to interpret financial data and translate it into meaningful insights positions them as essential guides in an increasingly complex business environment. By upholding strong ethical principles and demonstrating deep technical expertise, they earn the confidence of leaders who rely on them for clarity and direction. Modern accountants contribute across a broad spectrum of advisory areas—from planning and taxation to risk assessment and strategic development—highlighting the profession’s expanding role. This evolution underscores the demand for finance professionals who not only safeguard accurate records but also actively shape decisions and fuel sustainable growth.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• How the Accountant’s Role Has Evolved

• Financial Information as a Decision-Making Tool

• Supporting Strategic Planning and Forecasting

• Risk Identification and Mitigation

• Costing, Profitability, and Resource Allocation

• Investment Evaluation and Capital Budgeting

• Ethics, Transparency, and Trust in Decision-Making

• Communicating Financial Insights to Non-Financial Leaders

• Technology and the Future of Decision Support

• Case Studies

Why is the session of relevance to our members?

The session equips participants with a solid understanding of how accountants contribute to strategic decision‑making, helping them position themselves as valuable advisors who drive business insight and organisational growth.

Target Audience

This session is designed for accountants, firm members, managers, directors, and anyone interested in understanding the expanding role of accountants as trusted strategic advisors.

Speaker's Profile

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

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

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

M26031 - Consolidation Masterclass - A Nine Hour Package (Online) (27 May 2026)

Wed, 27 May 2026 11:30:00 GMT

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Mr Neville Saliba, Mr John Debattista & Mr Thomas Zammit
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €110.00

Non-MIA Members: €215.00

Retired Members: €50.00

Students: €80.00

BACKGROUND INFORMATION

This masterclass balances theoretical insights with practical application to equip participants with the necessary skills to determine when consolidation is required and execute the preparation of consolidation workings. The course aligns with the latest professional standards and regulatory requirements.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

SESSION 1 – Theory:

This session provides a comprehensive overview of consolidation requirements in financial reporting, addressing:

Criteria for determining the need for consolidation.
Detailed discussion of the Companies Act and other relevant regulations.
Comparison between IFRS and GAPSME guidelines.
Resolving conflicts between different laws and regulations.
Key theoretical concepts such as the notion of control, goodwill, consolidated retained earnings and Non-Controlling Interest (NCI) will be discussed through practical applications.

SESSION 2: Practice (Basic):

This session covers basic consolidation techniques through case studies, exploring scenarios such as:

Consolidation processes for both wholly owned and partially owned subsidiaries, using both the share of net assets as well as the fair value method for the latter.
Specific situations involving subsidiaries as customers or suppliers.
Transactions involving the treatment of dividend distributions, acquisitions with deferred consideration, or acquired by granting the acquirer’s shares
The treatment of an acquired subsidiary of which asset fair values differ from carrying amounts.

SESSION 3: Practice (Advanced):

Focusing on advanced consolidation topics, this session includes:

Handling complex group structures.
Dealing with impairments, foreign exchange issues, and deferred tax challenges in consolidation.
Specific changes in ownership stakes and the implications for consolidation, focusing on the different considerations required for the accounting treatment of step-acquisitions and disposals.

Why is the session of relevance to our members?

Both MIA members and non-members will benefit from a comprehensive understanding of the triggers and processes of consolidation, with complex topics broken down into illustrative examples to enhance clarity and understanding.

Target Audience

The course is designed for accounting professionals and students focused on audit and financial reporting, offering essential tools and insights for advancing in these fields.

Speakers' Profiles

Neville Saliba joined Deloitte in 2024, bringing with him a wealth of expertise in IFRS advisory services, consolidations, and financial reporting framework conversions. After earning his Master’s in Accountancy from the University of Malta in 2020, Neville began his career in client accounting, which quickly evolved into a focus on accounting advisory. He has since supported corporate clients' Heads of External Reporting with complex IFRS and GAPSME challenges, alongside delivering tailored training programs. Passionate about advancing the accounting profession, Neville actively engages in industry discussions and frequently delivers lectures and CPE sessions on financial reporting topics.

John Debattista brings over 20 years of experience in the audit and assurance field, with substantial expertise across various industries including gaming and financial services, particularly in asset management and the fund space. He managed his own audit firm, leading a team of over 100 specialists for 10 years, before taking on the role of Audit and Assurance Director at Deloitte. During his decade-long leadership, he oversaw numerous audits for large gaming companies and financial services institutions. John's expertise extends beyond auditing; he has specialized in financial reporting, with a focus on IFRS. He has led numerous IFRS-related assignments both locally and internationally, which included translations from other GAAPs, consolidations, the application of new standards, and providing technical advice on highly complex transactions. Additionally, John has been a lecturer for ACA and ACCA modules, covering both audit and corporate reporting papers.

Thomas Zammit began his journey with Deloitte in 2014 as a student in the Deloitte Pathway Programme. Following the completion of his Master’s degree in Accountancy from the University of Malta, he transitioned into Deloitte Malta’s Audit service line. During this time, he gained invaluable experience leading audit engagements across the financial services sector, including insurance, asset management, and pensions.
Building on this foundation, Thomas advanced into the role of technical IFRS specialist within Deloitte’s Assurance service line. In this capacity, he has provided advice on complex transactions under IFRS and GAPSME, authored in-depth technical memos and, more recently, has worked closely with C-suite executives on insurance undertakings to facilitate their transition to IFRS 17. His expertise also extends to the preparation of financial statements that ensure compliance with IFRS, GAPSME, and the requirements of IFRS 17 for insurance entities.

EveNT CPE COMPETENCies

9 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.

M26059 - Malta income tax and duty considerations in the context of Mergers & Acquisitions (Online) (2 Jun 2026)

Tue, 02 Jun 2026 11:30:00 GMT

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

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

The Income Tax Act (chapter 123 of the laws of Malta), contains a number of provisions relating to various deductions and exemptions that find application and which need to be considered when determining the Malta income tax liability of companies and individuals. This session will aim to provide an overview of the main considerations emanating from articles 12 and 14 of the Income Tax Act, with particular focus on a number of commonly applied provisions:
o Article 12(1)(c) of the Income Tax Act – Non-Resident Exemption
o Article 12(1)(u) of the Income Tax Act – Participation Exemption
o Article 14(1)(e) of the Income Tax Act – Voluntary Occupational Pension Scheme
o Article 14(1)(h) of the Income Tax – Scientific Research Deductions
o Article 14(1)(ha) of the Income Tax Act – Research and Development Deductions
o Article 14(1)(m) of the Income Tax Act – Capital Expenditure on Intellectual Property
o Article 14(1)(ma) of the Income Tax Act – Capital Expenditure on Business Permits, Concessions and Commercial Leases
o Article 14(1)(o) of the Income Tax Act – Notional Interest Deductions
o Article 14(1)(p) of the Income Tax Act – Patent Box Regime

Why is the session of relevance to our members?

The session will aim to provide attendees with a better understanding of the main considerations emanating from articles 12 and 14 of the Income Tax Act, along with relevant subsidiary legislation issued under such act and guidance published by the Malta tax authorities, with a particular focus on the Non-Resident Exemption, the Participation Exemption, the Voluntary Occupational Pension Scheme, Scientific Research Deductions, Research and Development Deductions, Capital Expenditure on Intellectual Property, Capital Expenditure on Business Permits, Concessions and Commercial Leases, Notional Interest Deductions and Patent Box Regime. The session will consider a number of practical examples and case studies in order to better explain the intricacies of such provisions.

Target Audience

Accountants, tax advisors, tax practitioners

Speakers' Profiles

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

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

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

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

M26041 - Personal Tax Returns (Online) (5 Jun 2026)

Fri, 05 Jun 2026 07:15:00 GMT

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

This will be a practical session which will go through the income tax return for individuals and or self employed persons and will discuss how to compile it under different scenarios.

Specific topics to be covered during the session

The session will go over the tax return different sections, income, deductions, other income, tax computation and credits.

Why is the session of relevance to our members?

A practical session to help clients complete their tax return.

Target Audience

Practitioners, self employed people and anybody involved in completing a personal tax return.

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.

M26053 - VAT Treatment of Cross Border Transactions and International Trade – Goods and Services (Online) (17 Jun 2026)

Wed, 17 Jun 2026 11:30:00 GMT

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 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

Cross Border Transactions and International Trade often give rise to new situations/scenarios wherein a differentiating factor may trigger a change in the VAT treatment adopted in similar past transactions. In this respect it often happens that one is not fully aware as to which is the correct VAT Treatment to be adopted in such situations, keeping in mind also the VAT treatment being adopted by the involved parties in other countries and EU Member states.

OBJECTIVES OF THE SESSION

The scope of the session is to first give an overview of the main types of cross border transactions that may exist (Part 1 - ICS/ICAs/Triangulation, Imports/Exports, Distance Sales, Part 2 - EU cross border supplies of services including tele-communications, Broadcasting and Electronically Supplied Services, Non-EU Supplies of Services etc.) and their respective VAT treatment. We will also identify the questions which need to be answered, which criteria need to be satisfied, and the procedure which needs to be adopted in each case to arrive at the appropriate VAT Treatment. We will also discuss the concept of Reverse Charge Mechanism and how it is to be applied and how such cross-border transactions are to be declared in the local VAT Forms (VAT Returns, Recapitulative Statements, Intrastat Forms, Forms 04 etc.)

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Part 1 - Goods
VAT Basics of International Trade – Goods & Services
VAT Treatment – Cross Border Supplies of Goods
Declaration in Maltese VAT Forms and Compliance obligations
Practical Examples
Part 2 - Services
VAT Treatment – Cross Border Supplies of Services
Declaration in Maltese VAT Forms and Compliance obligations
Practical Examples

Why is the session of relevance to our members?

The scope of this session is to explain in a user friendly manner the thought process how one determines the correct VAT treatment of cross border transactions. It will start off with refreshing the VAT basics which are fundamental in order to arrive at the correct VAT treatment and moves on to tackling the vast majority of cross border transactions by means of practical examples explaining; how and why a particular VAT treatment was arrived at, the respective VAT implications and how this is to be declared in the VAT Return and other applicable VAT forms. 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

Accounting Practitioners and other accounting staff dealing with the vat treatment of international trade and cross border transactions and with VAT Returns preparation

Speaker's Profile

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

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS 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.

M26038 - Accounting for government grants (Online) (23 Jun 2026)

Tue, 23 Jun 2026 11:30:00 GMT

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

Government grants are a common feature in the Maltese business environment, particularly for small and medium-sized entities operating in manufacturing, services, tourism and other supported sectors. While such assistance often provides essential financial support, the accounting treatment is not always straightforward and requires careful judgment.
Under IFRS Accounting Standards, government grants are primarily addressed by IAS 20 ‘Accounting for Government Grants and Disclosure of Government Assistance’, while GAPSME includes its own requirements that are largely aligned in principle with IFRS, except for some specific cases.
This session aims to provide participants with a structured and practical understanding of how government grants should be accounted for under both frameworks, focusing not only on the technical requirements but also on the professional judgements that arise in practice.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Definition and scope of government grants and government assistance
Accounting for grants related to income
Accounting for grants related to assets
Presentation in the statement of financial position and statement of profit or loss
Disclosure requirements under both frameworks
Key differences between IFRS and GAPSME
Common practical issues and pitfalls encountered in practice

Why is the session of relevance to our members?

Government grants can have a material impact on an entity’s financial performance and financial position. Incorrect recognition or presentation may lead to misleading results, regulatory scrutiny, or audit challenges.
This session will help members strengthen their technical understanding of the applicable standards while developing the confidence to apply judgement in real-life scenarios. Participants will benefit from practical insights into how government grants are assessed, recognised, and explained in financial statements prepared under IFRS and GAPSME, supporting higher-quality financial reporting and more robust professional decision-making.

Target Audience

Practicing accountants, auditors, finance professionals, and other practitioners involved in the preparation, review, or interpretation of financial statements under IFRS or GAPSME. Accounting students may also find this session beneficial.

Speaker's Profile

Paul Zammit is a Certified Public Accountant specialising in International Financial Reporting Standards and GAPSME legislation. Since 2017, Paul has focused on technical accounting research and engagements, including advisory projects and the review of financial statements for compliance with Maltese regulations. He is a member of the Malta Institute of Accountants’ Financial Reporting Committee and has contributed to key initiatives, including the 2024 amendments to GAPSME. Paul has been lecturing in financial reporting since 2018, delivering training to ACCA and ACA students, as well as CPE-accredited sessions for professionals across various firms and institutions. Today, as a sole practitioner, Paul focuses mainly on technical accounting services — advisory, compliance, lecturing, and coaching — combining strong subject-matter expertise with a practical, people-focused approach

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.

M26058 - Tax treatment of the Shipping Industry (Online) (7 Jul 2026)

Tue, 07 Jul 2026 07:15:00 GMT

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 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

This session will discuss the Maltese Tonnage Tax System (MTTS), a specialised fiscal regime introduced through L.N. 224 of 2004 and rooted in the Merchant Shipping Act of 1973, provides exemptions relating to income from shipping activities, capital gains on transfers involving licensed shipping organisations and interest linked to the financing of tonnage tax ships. These features have positioned Malta as a competitive maritime hub.
The session will also examine how subsequent amendments—particularly those introduced in 2010—expanded the regime to cover ship management and wider chartering arrangements, leading to a European Commission State aid investigation in 2012. The presentation will outline the Commission’s 2017–2018 decision and the twenty five commitments Malta implemented through L.N. 127 and 128 of 2018, including vessel eligibility restrictions, EEA flag link requirements, limitations on ancillary revenues and the removal of certain tax and duty exemptions.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Beyond the MTTS, the presentation will discuss international tax rules relevant to shipping (including Article 8 OECD Model), the EU Pillar 2 shipping carve out and key Maltese VAT exemptions for vessels, ship related services and chartering. These elements provide essential context for understanding today’s maritime fiscal landscape.

Why is the session of relevance to our members?

This session gives members a practical and strategic understanding of how Malta’s maritime tax framework works—and how to use it effectively.

Target Audience

Accountants, Tax advisors Legal professionals.

Speaker's Profile

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

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

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

M26057 - Management Accounts – Reporting to Business Owners (Online) (9 Jul 2026)

Thu, 09 Jul 2026 07:15:00 GMT

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

Management accounts provide business owners with timely, decision‑focused financial insight that goes far beyond the statutory accounts required for compliance. They translate raw financial data into a clear narrative about performance, cash flow, profitability, and operational efficiency, enabling owners to understand what is happening in the business right now rather than months after the fact. Effective management reporting highlights trends, variances, and emerging risks, helping owners make informed choices on pricing, staffing, investment, and cost control. Because these reports are tailored to the specific needs of the business, they become a practical tool for steering strategy, monitoring progress against targets, and ensuring that day‑to‑day decisions align with long‑term goals. In essence, management accounts act as a bridge between financial information and business action, empowering owners to run their companies with clarity, confidence, and agility

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• The Role and Purpose of Management Accounts

• Understanding the Needs of Business Owners

• Core Components of Effective Management Accounts

• Designing Reports That Drive Action

• Communicating Financial Results to Non‑Financial Audiences

• Common Challenges and How to Overcome Them

• The Evolving Role of the Accountant

• Key Management Account Reports to Business Owners

• Business Performance Indicators - KPIs

• Case Studies

Why is the session of relevance to our members?

This session is relevant to both members and non‑members because it strengthens their ability to interpret financial results with clarity, communicate insights in a way business owners can act on, and apply management reporting as a practical tool for improving profitability, managing cash flow, and guiding the business with greater confidence and control.

Target Audience

This session is designed for business owners, managers, and finance professionals who need to understand, prepare, or communicate management accounts in a way that supports clear, informed decision‑making.

Speaker's Profile

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

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

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

M26055 - Foundations of Effective Leadership and Management Skills (Online) (22 Jul 2026)

Wed, 22 Jul 2026 07:15:00 GMT

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Ms Mariella Galea
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 world of work is constantly changing and presenting new challenges. Strong leadership and management capability is key to engage a great team and to drive performance through challenges and change.
This session equips participants with essential leadership and management skills, exploring the role of the team leader in today’s context. The session will equip participants to build trust and to have the ability to influence others. In a practical manner it will include techniques for managing team performance and developing problem-solving and decision-making abilities. The importance of adaptability, flexibility and the focus on continuous improvement and professional growth will also be addressed.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Understand the role of a team leader in fostering trust, collaboration and drive a team’s performance.
Become familiar with essential principles and skills required to be an effective team leader.
Be able to apply basic management and leadership skills to improve team performance and achieve goals.
Learn how to apply problem solving and decision-making skills in their role
Understand the importance of adaptability and flexibility in managing and leading a team
Recognise the importance of continuous professional development for themselves as team leaders and of fostering the growth and development of their team.

Why is the session of relevance to our members?

Whether one is new to leadership or a seasoned one, in the context of a constantly changing work environment, it is important to pause and reflect on one’s leadership capability. This session will be a catalyst for participants to reflect on their leadership skills. In recognition that leadership is not an easy task, participants will find encouragement to continuously develop their potential to be leaders that make a positive impact in their teams and organisations.

Target Audience

Team leaders, Supervisors, Managers.

Speaker's Profile

Mariella Galea is an HR Consultant and Trainer at HR TalentLEAD a trusted partner for organisations seeking to optimise their HR processes and build high performing teams. With over 25 years of experience in driving learning and leading people, she brings a wealth of HR expertise and professional experience to provide innovative HR solutions.
She has driven projects and initiatives related to excellence in HR, leadership development, training programmes, employee engagement, performance management and HR technology, supporting organisations to deliver on their purpose through their people.

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.

M26056 - Asset Impairment: Principles, Judgement And Practical Application Under IFRS And GAPSME (Online) (24 Jul 2026)

Fri, 24 Jul 2026 07:15:00 GMT

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Mr Paul Zammit
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

Assets recognised in the statement of financial position are expected to generate economic benefits for the entity in the future. However, circumstances may arise where the carrying amount of an asset is no longer recoverable due to changes in market conditions, technological developments, operational performance, or other internal and external factors.
IAS 36 ‘Impairment of Assets’ establishes the principles that entities must follow to ensure that assets are not carried at amounts higher than their recoverable amount. The standard requires entities to assess whether there are indicators that assets may be impaired and, where necessary, estimate the recoverable amount of those assets. In a few specific instances, such estimation is made annually and irrespective of whether there are indicators of impairment.
Similar principles are also included in GAPSME, meaning that impairment assessments are relevant for a wide range of entities operating in the Maltese business environment.
This session aims to provide participants with a structured and practical understanding of the impairment framework under IAS 36 and the equivalent requirements in GAPSME. The focus will be on understanding how impairment indicators are assessed, how recoverable amounts are determined, and how impairment losses are recognised and presented in financial statements.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The following topics will be covered during this three-hour CPE (not necessarily in the below order):

Overview and objectives of IAS 36 ‘Impairment of Assets’
Indicators of impairment and when an impairment test is required
Determining the recoverable amount of an asset
Value in use and fair value less costs of disposal
Identification and testing of cash-generating units
Allocation of impairment losses to assets within a cash-generating unit
Reversal of impairment losses and the related limitations
Special considerations relating to goodwill and intangible assets
Common practical issues encountered when applying impairment assessments

Why is the session of relevance to our members?

Impairment assessments often involve significant judgement and estimation, particularly when determining future cash flows, discount rates, and the recoverable amount of assets or cash-generating units. Incorrect impairment assessments may lead to assets being overstated in financial statements, potentially resulting in misleading financial information or audit challenges.
This session will help members strengthen their understanding of the impairment framework while developing greater confidence in performing or delegating impairment assessments in practice. Participants will gain practical insights into how impairment indicators are evaluated, how recoverable amounts are calculated, and how impairment losses should be recognised and disclosed in financial statements prepared under IFRS and GAPSME.

Target Audience

Practicing accountants, auditors, finance professionals, and other practitioners involved in the preparation, review, or interpretation of financial statements prepared under IFRS or GAPSME. Accounting students and professionals wishing to strengthen their understanding of impairment principles may also find this session beneficial.

Speaker's Profile

Paul Zammit is a Certified Public Accountant specialising in International Financial Reporting Standards and GAPSME legislation. Since 2017, Paul has focused on technical accounting research and engagements, including advisory projects and the review of financial statements for compliance with Maltese regulations. He is a member of the Malta Institute of Accountants’ Financial Reporting Committee and has contributed to key initiatives, including the 2024 amendments to GAPSME. Paul has been lecturing in financial reporting since 2018, delivering training to ACCA and ACA students, as well as CPE-accredited sessions for professionals across various firms and institutions. Today, as a sole practitioner, Paul focuses mainly on technical accounting services — advisory, compliance, lecturing, and coaching — combining strong subject-matter expertise with a practical, people-focused approach

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.

M26054 - VAT Registrations (Online) (28 Jul 2026)

Tue, 28 Jul 2026 07:15:00 GMT

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

This session will address the three categories of VAT registration in Malta (article 10, article 11 including 2025 changes/updates 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.
Registration of two or more persons as a single taxable person (VAT Grouping) 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 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 and obligations enabling the participants to understand which are those factors 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

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

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS 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.

M26042 - Corporate Tax Returns (Online) (30 Sep 2026)

Wed, 30 Sep 2026 07:15:00 GMT

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

A practical session going through the tax return for Companies and discussing how best to compile it. The seminar will focus on the most relevant and also new Tax Return Attachments (TRAs.)

Specific topics to be covered during the session

Completing the tax return for companies
Discussing relevant TRAs such as Dividend, Interest and any new updates and changes for YA 2025.

Why is the session of relevance to our members?

Helps in completing the tax returns for companies

Target Audience

Accountants, tax practitioners and CFOs of companies

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.

M26048 - Dissecting Red Flags and Ongoing Monitoring in Directorship Services (Online) (9 Oct 2026)

Fri, 09 Oct 2026 07:15:00 GMT

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Dr Elizabeth Sammut Borg
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

Directorship services remain a key focus area for regulatory scrutiny in Malta. Drawing on recent supervisory findings and enforcement insights published by the FIAU, this session will provide a practical deep dive into red flags, transaction monitoring failures, governance weaknesses, and trigger events that require reassessment. Whether you provide directorship services directly or oversee compliance within your organisation, this session will equip you with the tools to strengthen monitoring frameworks, mitigate regulatory exposure, and align your practices with current supervisory expectations. Attendance is highly recommended for both members and non-members seeking to enhance their AML/CFT compliance and governance standards.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The risk landscape for directorship services in Malta, including NRA findings
Regulatory expectations under the PMLFTR and Implementing Procedures (Part II – CSPs)
Key red flags and governance weaknesses that increase AML/CFT exposure
Scrutiny of large, complex and unusual transactions
Trigger events requiring reassessment of the business relationship
Building a defensible risk-based ongoing monitoring framework
Escalation protocols and STR decision-making considerations
Practical case studies based on supervisory insights

The session will combine regulatory analysis with real-world scenarios to ensure practical takeaways.

Why is the session of relevance to our members?

Directorship services remain a key area of supervisory focus in Malta, with recent publications and enforcement insights from the Financial Intelligence Analysis Unit highlighting recurring weaknesses in transaction monitoring, trigger event reassessments and governance oversight. This session offers a practical, regulator-informed deep dive into the red flags and ongoing monitoring obligations attached to directorship roles, equipping attendees with actionable tools to strengthen their compliance frameworks and reduce exposure. Whether you are a member seeking to stay ahead of supervisory expectations or a non-member looking to benchmark and enhance your internal controls, this CPE session provides timely, relevant and implementable guidance.

Target Audience

This session is designed for Company Service Providers (CSPs), directors and nominee directors, company secretaries, MLROs and Compliance Officers, risk and governance professionals, warranted professionals providing directorship services, and senior management within corporate services firms.

Speaker's Profile

Dr. Elizabeth Sammut Borg, a seasoned lawyer and compliance specialist, currently holds the
position of Money Laundering Reporting Officer (MLRO) and Compliance Officer for
Investment Firms, CSP and Retirement Pension Scheme companies. Previously, Elizabeth
headed the the compliance and legal division as Director of Legal and Compliance at Dixcart
Management Malta Limited, serving also as MLRO and Compliance Officer on companies
licenced to offer CSP and trustee services.
As a dedicated compliance specialist, Elizabeth focuses on navigating the intricate landscape
of anti-money laundering and counter-financing of terrorism regulations as well as specialising
in regulatory compliance for CSPs and trustees. Her extensive experience extends to serving
as MLRO for CSPs, Trustees, and Fiduciaries, as well as retirement pension schemes
companies. Beyond her role, Elizabeth provides AML training and guidance contributing to
the development and enhancement of compliance standards within the industry.
Dr Borg graduated as a lawyer in 2010, subsequently reading Master’s Degree in International
Criminal Law, with the United Nations Interregional Crime Institute in Turin. Before joining
Dixcart, Elizabeth served as an employment law prosecutor and also worked at the Court of
the European Union in Luxembourg, as a legal jurist in the research and documentation
department

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.

M26043 - Deductible expenses with particular emphasis on capital allowances (Online) (24 Nov 2026)

Tue, 24 Nov 2026 08:15:00 GMT

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
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.

The Malta Institute of Accountants upcoming events

M26039 - The latest developments on the upcoming Mandatory Workplace Pension Schemes Legislation (Online) (13 Apr 2026)

The upcoming Workplace Pension Schemes Legislation:

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

The below CPE Sessions are being sponsored by APS Bank

Registration Time:13:15 Sessions Time: 13:30- 15:30 No Break

Venue: Online Webinar

Participation Fees MIA Members: €50

Non-MIA Members: €90.00

Retired Members: €25.00

Students: €35.00

Venue: Online Webinar

Speakers: Session 1 - The proposed key features, Tax management considerations & a practical example from the public sector

Mr Darran Agius (APS Bank)

Mr Steve Ellul (CEO, Infrastructure Malta)

Mr Kenneth Genovese (APS Bank)

Moderated by Mr Mark Lamb (APS Bank)

Speakers: Session 2 -The evolution of Occupational Pension Schemes in Malta, Payroll considerations & a practical example from the Private Sector

Mr Michael Agius (Director - Tax Advisory, Grant Thornton)

Mr Ray Bonnici (Chief People Officer, APS Bank)

Mr Jonathan Mifsud (HR Buddy) Moderated by Mr Mark Lamb (APS Bank)

BACKGROUND INFORMATION

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The sessions will help members to

• Learn the key features of the (proposed) legislation

• Understand Tax Rebates and Tax Offsets

• Identify key areas in Tax Management Practices

• Be informed how companies ahead of the game are benefitting

• Learn how this legislation effects Payroll

• See practical examples one from a Private Company and also a Government Entity who already set a scheme up

Target Audience

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

Speakers' Profiles

EVeNT CPE COMPETENCies

4 Professional

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

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

M26051 - Understanding Permanent and Fixed Establishments: Key Principles for Cross Border Business (Online) (14 Apr 2026)

Registration Time: 13:15 Sessions Time: 13:30 - 16:45 including a 15-minute break Speakers: Ms Ruth Farrugia & Ms Jessica Montebello Venue: Online Webinar

Participation FeesMIA Members: €40.00Non-MIA Members: €75.00Retired Members: €20.00Students: €30.00

BACKGROUND INFORMATION

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Why is the session of relevance to our members?

Target Audience

Accountants, tax and VAT analysts and students who are inspired to progress their career in tax and VAT matters.

Speakers' Profiles

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.

M26002 - VAT Intermediate Level and Advanced Level - Package of 6 Sessions (Online) (16 Apr 2026)

Registration Time: Session 1 - 13 :15

Sessions Time: Session 1 - 13:30 - 16.45 including a 15-minute coffee break

Sessions 2,3,4,5 6 - 09:15 - 12:30 - including a 15-minute coffee break

Speaker: Mr Saviour Bezzina

Venue: Online Webinar

MIA Members: €230.00

Non-MIA Members: €440.00

Retired Members: €110.00

Students: €170.00

BACKGROUND INFORMATION

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

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

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

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

VAT Registrations

VAT Documentation

Taxable Value

Tax Point

Penalties and Interest

VAT Return (Article 10)

Annual VAT Declaration (Article 11)

Form 04 and Form 05 (Article 12)

Recapitulative Statements

Registration Time:13:15
Sessions Time: 13:30- 15:30 No Break

Participation Fees
MIA Members: €50

Mr Jonathan Mifsud (HR Buddy)
Moderated by Mr Mark Lamb (APS Bank)

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Ms Ruth Farrugia & Ms Jessica Montebello
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00