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M22066 -Input Vat Recovery (Online)

  • 19 Oct 2022
  • 09:15 - 12:30
  • Online Webinar


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

*Group bookings for 3 or more participants available.


The deduction system incorporated in EU VAT law has been designed to relieve businesses from the
burden of the VAT payable or paid in the course of their economic activities. During this seminar we
will go through the origin and the scope of right of deduction and the main principles connected

Objectives of the session

The deduction system incorporated in EU VAT Law promotes fiscal neutrality. But, what does this
mean and what are the fundamentals for a ‘tax neutral system’?
A right to deduct means a person’s right to claim from the tax authorities the VAT paid on acquired
goods and services. But, ‘who’ may exercise such right to deduct?
You will learn that not all economic activities give an entitlement to deduct input VAT. Then in that
case, ‘which’ activities give a right to deduct?
The deduction system comes with several limitations and restrictions including a ‘list’ of ‘what
cannot’ be deducted. What does such list include?
A business which carries out mixed supplies must claim back the input tax on a partial attribution
basis. What does this entail? How do you account for the input tax on a partial attribution basis? Is
there any specific methodology for calculating this?
Therefore, the scope of the session is to go through the pertinent provisions from the EU VAT
legislation in conjunction with the Malta VAT legislation with a view to better understand the
concepts of the right to deduct input VAT.

Topics on the agenda

Origin and scope of right of deduction
▪ Proportional deduction;
▪ Restrictions on the right of deduction – “Blocked Items"
▪ Rules governing exercise of the right of deduction
▪ Adjustment of deductions – including ‘Capital Goods Scheme'
▪ The ECJ on the right of deduction

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's Profile

    Brandon Gatt, a Certified Public Accountant in possession of an ACCA degree, has been in the
    profession for the past nine 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 the
    VAT Leader at Zampa Debattista.
    In a relatively short period, Brandon has acquired the necessary experience vital to handling an evergrowing 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.
    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
    (VAT). Brandon also forms part of Malta Institute of Accountants Indirect Tax Committe


    3 Hours Core


    Terms and conditions  apply


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

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    Tel. +356 2258 1900

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