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M22067 - VAT & Gaming (Online)

  • 2 Nov 2022
  • 09:15 - 12:30
  • Online Webinar


Registration is closed
Registration Time: 09:00
Sessions Time: 09:15 - 12:30
Speakers: Mr Brandon Gatt & Mr Matthew Zampa
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 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. 

Topics on the agenda

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


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 Committee
Matthew Zampa is a certified public accountant specialised in indirect taxation. He has been specializing in VAT since 2008 and has been involved in complex VAT assignments both within and outside of Malta. Matthew, a member of the Malta Institute of Accountants, is also a part-time lecturer with the Malta Institute of Taxation. Matthew Zampa is also the first Maltese to successfully complete the Expert in EU VAT degree. This coveted degree is administered and awarded by the VAT Forum, an international partnership of indirect tax specialists, founded in 1999, where he is also a Partner. Matthew is a member of the Indirect Taxation committee of the Malta Institute of Taxation.


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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