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M21023 - VAT & Gaming (Online)

  • 10 Jun 2021
  • 13:30 - 15:30
  • Online Webinar


Registration Time: 13.15
Sessions Time: 13.30 - 15.30 (2 Hrs with no break)
Speaker: Mr Brandon Gatt  and Mr Matthew Zampa
Venue: Online Webinar
Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €28.00
Non-MIA Members: €50.00
Retired Members: €15.00
Students: €20.00
*Group bookings for 3 or more participants available.

Background Information

The VAT treatment of gaming supplies is regulated by guidelines issued by the Commissioner for Revenue back in 2017 and which came into effect as from 01 January 2018. Such guidelines, which according to the Malta VAT Act have the same effect as the regulations interpret the particularities of the supplies covered by the exemption as prescribed in the said Act.
The determination of the VAT treatment of gaming transactions may be quite complex and if such transactions are not correctly analysed may eventually represent offences in terms of the Malta VAT legislation and European VAT legislation.

Objectives of the session

In this seminar we will be analysing gaming transactions and supplies related to gambling with a view to determining the appropriate tax treatment and highlight any compliance obligations that may arise thereof. Practical examples will be used during the course of the session.


Nature of gaming transactions – Electronically Supplied Services or not?
• Place of Supply
• Exemptions
• Input VAT Recovery / Partial Attribution
• VAT Optimization Solutions – VAT Grouping

Target Audience

The training course is particularly suitable for professionals, tax advisors and practitioners working in the Gaming Sector or 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 working in the Gaming Sector.

Speaker's 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. He is now reading for the EU VAT Expert Degree.

Matthew ZampaCo-Founding Partner, has been specializing in VAT since 2008 and has been involved in VAT assignments both within and outside Malta. He is a member of the Malta Institute of Accountants and the Malta Institute of Taxation and is respectively a member of the MIA Tax Committee and MIT Indirect Tax Committee, apart from part-time lecturing on VAT at both institutions. Last year, Matthew successfully completed the “Expert in EU VAT” degree which is administered and awarded by the VAT Forum, an international partnership of indirect tax specialists, established in Belgium.


2 Hours Core 


Terms and conditions  apply


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Suite 4, Level 1, Tower Business Centre, Tower Street, Swatar, BKR 4013, Malta 

E-mail: info@miamalta.org

Tel. +356 2258 1900