Registration Time: 09.00
Sessions Time: 09.15 - 12:30 (including a 15 minute break)
Speaker: Mr Brandon Gatt
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

Synopsis

The VAT treatment of immovable property in its difference aspects has always been an area where queries and doubts are commonly posed by businesses and other professionals. In view of this, the aim of this seminar is to go through the pertinent legal provisions and applying them to practical scenarios.

BACKGROUND INFORMATION

The VAT treatment of immovable property in its different aspects has always been an area where queries and doubts are commonly posed by businesses and professionals. In the Maltese VAT legislation, one could find a specific exemption (without credit) on the letting and the transfer of immovable property, however, there are instances where the letting of immovable property would become taxable.

OBJECTIVES OF THE SESSION

The objective of this session is to go through the pertinent legal provisions from the Maltese VAT legislation in connection with immovable property and explain these with practical examples. Before determining the applicability of VAT on a transaction, it is pertinent to establish where that transaction is treated as taking place by reference to the place of supply rules. In this regard, the session will cover the place of supply rules of services connected with immovable property. Furthermore, the speaker will go through the exemption related to the letting and transfer of property, the exceptions to such exemption and any connected implications as a result of such supplies.

TOPICS ON THE AGENDA

• Legal Basis

• Pertinent Definitions

• Place of supply rules – Services in connection with immovable property

• Exemptions

• Input VAT recovery

• Tax in Danger

TARGET AUDIENCE

The training course is particularly suitable for professionals, tax advisors and practitioners working in VAT or who are pursuing or intend to pursue a career generally in taxation and specifically in the area of indirect taxation. This session may also be applicable to financial controllers and CFOs.

SPEAKER PROFILE

Brandon Gatt, a Certified Public Accountant in possession of an ACCA degree, has been in the profession for the past six years. He has been involved in VAT and accounting assignments both within and outside of Malta. Brandon has been specialising in VAT since 2016 and is currently leading the VAT Compliance division at Zampa Debattista.

In a relatively short period, Brandon has acquired the necessary experience vital to handling an ever-growing portfolio of diverse clients, operating within various sectors of the economy. Back in June 2017, he attended an intensive course in France, provided by VAT Forum; a partnership of International VAT experts, where he was provided with intensive training on the Articles of the EU VAT directive 2006/112/EC.

Brandon also provides in-house training to established companies within and outside Malta, and is also a lecturer for the ‘Certificate in TAX Compliance’ being offered by the Malta Institute of Taxation. He is also a lecturer with ZD Academy and also lectures the ACCA Advanced Taxation (P6-VAT)

EVENT CPE COMPETENCES

3 Hours Core

WEBINAR TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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