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M21078 - The New VAT E-Commerce Rules (Online)

  • 18 Jun 2021
  • 10:00 - 12:00
  • Online Webinar


Registration Time: 09.45
Sessions Time: 10.00 - 12.00 (no break) 
Ms Agnes Walckiers - Policy officer - VAT legislation, European Commission
Ms Karen Spiteri Bailey - MIA Indirect Tax Committee
Ms Louise Grima - MIA Indirect Tax Committee
Mr Chris Borg - MIA Indirect Tax Committee
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

With effect from 1st July 2021, Malta will be adopting the new EU e-commerce VAT rules. These new rules will impact businesses engaged in various transactions, including:
i. Businesses engaged in distance sales of goods from one EU Member State to non-business customers in another EU Member State;
ii. Businesses engaged in sales of goods from outside the EU to EU non-business customers, where these goods are transported directly to the EU non-business customers;
iii. Certain supplies of goods facilitated by online marketp
iv. Supplies of services provided to non-business clients which do not follow the general place of supply of services rules.

Objectives of the Session

Following the session, attendees should be in a position to identify transactions which will be impacted by the new e-commerce VAT rules, and to appreciate the potentially wide-ranging VAT implications.


Welcome address by Mr Chris Borg, Member, MIA Indirect Tax Committee
Session 1:
10:00 – 11:30 a.m. - An overview by Ms Agnès Walckiers, Policy officer in VAT legislation (European Commission) of the legislative amendments to the EU e-commerce VAT rules that will come into effect as from 1st July 2021 followed by a presentation by Ms Karen Spiteri Bailey, Member, MIA Indirect Tax Committee and Ms Louise Grima Member, Member, MIA Indirect Tax Committee on the impact that such changes will have on businesses in Malta. More specifically, the following themes will be discussed by the speakers:
- Intra-community distance sales and the OSS regime;
- Imported goods and the OSS regime;
- Certain sales of goods facilitated by electronic interfaces;
- Extension of OSS regime to cover all types of B2C services.
Session 2: 11:30 a.m. – Noon - Questions from participants discussed and answered by the speakers. Session moderated by Mr Chris Borg, Member, MIA Indirect Tax Committee.

Target audience

Accountants and auditors as well as those businesses currently engaged in distance sales of goods, businesses selling goods which are transported from outside the EU to non-business customers within the EU as well as online marketplaces and logistics companies. The content of the session could also be of interest to Maltese businesses engaged in supplies of service to non-business customers where the supply of such service triggers a VAT registration in another EU Member State.

Speakers profile

Agnes Walckiers:  I joined the Commission in 2020 and I am working in the VAT unit of the European Commission where I mainly deal with e-commerce related issues. I am bringing to the Commission 18 years of experiences gained in the Belgian tax administration as coordinator of the European VAT administrative cooperation and as project manager for the implementation of trans-European systems such as the Mini One Stop Shop and its evolution in a One Stop Shop in application of the VAT E-commerce package. Outside the office, I like to run and bike in my area and travel with my family and friends (if allowed J ).
Chris Borg: Chris is a member of the Institute’s indirect tax committee and he is responsible for the indirect tax service line of Deloitte in Malta, leading a team of dedicated professionals providing a wide range of indirect tax advisory and compliance services to the firm’s domestic and international clients. Chris is also a lecturer and examiner in VAT and Tax. Furthermore, as chairperson of the Malta Institute of Taxation’s indirect tax technical committee, he acts as alternate representative on the European Commission’s VAT Expert Group and as representative on the indirect taxes sub-committee of CFE Tax Advisers Europe.
Louise Grima is a Senior Manager at KPMG Malta. She joined KPMG in 2015 after graduating with a Master in Accountancy from the University of Malta and has since worked on numerous direct and indirect tax compliance and advisory projects servicing clients in a number of industries including financial services, insurance, gambling and international trade. Louise was awarded the 2015 MIA Best Student of the Year prize for Master in Accountancy Group 2013/2015 and has successfully completed the Advanced Diploma in International Taxation with an overall distinction. Louise is a member of the Malta Institute of Accountants (MIA) and sits on the MIA Indirect Tax Committee. Louise regularly delivers courses and seminars relating to VAT. Louise is a visiting lecturer at the University of Malta and teaches ACCA tax modules at KPMG Learning Academy.
Karen Spiteri Bailey is the partner heading back office services, VAT services and tax compliance at RSM Malta.
Karen has extensive experience in servicing local and international clients across a wide range of industry sectors including trade federations, chambers and associations. She has considerable experience in dealing with Value Added Tax and Taxation matters.
Karen has a B.A. Hons Accountancy degree and is a Certified Public Accountant. She is a fellow of the Malta Institute of Accountants, and of the Malta Institute of Taxation also holding a diploma in Taxation.
Karen sits on the Tax Committee of the Malta Institute of Accountants.


2 Hours Core


Terms and conditions apply


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