Registration Time: 13.15
Sessions Time: 13.30 - 16.45 including a 15-minute coffee break
Speaker: Ms Jana Farrugia 
Venue: Lower Ground, Tower Training Centre, Swatar

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

Background Information

The specific nature of the gaming industry differs it from all others and makes it stand alone in various respects, including the application of VAT. The factors inherent in the different types of supplies as well as the sheer volume of transactions has warranted discussion at a local and EU level with a view to promote harmonisation, while allowing member states flexibility to establish rules at a national level.

Objectives of the session:

The objective of this course is to give practical background to the process of correctly identifying the VAT treatment in the context of gaming transactions. The relevant VAT principles and other considerations including the Guidelines issued by the VAT Department will be discussed. We will look into the fit of gaming transactions within the definition of Electronically Supplied Services as well as place of supply considerations which are essential in this context.

Target Audience:

This session will be of particular interest to financial and key management personnel involved in the gaming industry as it will take on a practical approach to the VAT aspects inherent therein.

Topics on the Agenda:

- Relevant VAT principles within context
- VAT and Electronically Supplied Services
- Place of supply of gaming transactions
- VAT rates applicable to gaming transactions
- The consideration
- Input VAT recovery
- Mini One Stop Shop considerations
- Other practical aspects

Speaker's Profile:

Jana Farrugia, a senior manager at RSM Malta, is a Certified Public Accountant and Registered Auditor. She graduated with a Bachelor of Accountancy (Hons.) Degree from the University of Malta, after which she pursued her post-graduate Diploma in Taxation from the Malta Institute of Taxation. Her main area of practice is taxation and other related matters including corporate tax, personal tax and international tax, however developing a specialisation in VAT. She has been managing a tax practice since 2008 and leads a team focused specifically on VAT advisory and Income Tax compliance. This has involved advising both local and international clients operating in various spheres. Jana sits on the Committee of Direct Taxation of the Malta Institute of Accountants and is a fellow member of both the Malta Institute of Taxation and the Malta Institute of Accountants. She has lectured in both direct and indirect tax matters, as well as at the University of Malta.

EVENT CPE COMPETENCES

3 Hours Core 

TERMS AND CONDITIONS

Terms and conditions apply

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