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M22070 - Where and When is VAT applicable? – Place of Supply Rules (Online)

  • 1 Dec 2022
  • 13:30 - 16:45
  • Online Webinar

Registration


Registration is closed
Registration Time: 13:15
Sessions Time: 13:30 - 16:45  including a 15-minute break
Speaker: Mr Kenneth Cremona 
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.

BACKGROUND INFORMATION

The Place of Supply (“POS”) concept is vital for VAT purposes. POS is the place where the supply is deemed to have taken place, i.e. deemed to be in one EU MS over another. Hence, determining whether VAT is applicable on the supply and at which rate depends on exemptions applicable or whether the supply is a good or a services. The POS considerations for goods follow different regulations than services. Additionally, special rules have been laid down for determining the POS of special goods and services.

OBJECTIVES OF THIS SESSION

  • A refresher on the basic VAT concepts
  • Determining the general rules for place of supply of goods
  • Determining the general rules for place of supply of services
  • Understanding special place of supply considerations

Specific topics to be covered during the session

  • Refresher on core principles of VAT
  • Introduction on Place of Supply Rules
  • Place of Supply of Goods
  • Place of Supply of Services
  • Special Place of Supply Considerations
  • Worked example focusing on the POS concept
  • Concluding Remarks & Discussions

Target Audience

Accountants and prospective accountants, tax lawyers, tax practitioners, as well as business owners and self-employed persons

Speaker's Profile

Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property & Construction, Investments, Pharmaceuticals and Retail. During 2019, he specialised in VAT advisory and was promoted as a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.

EVENT CPE COMPETENCES


3 Hours Core


WEBINARS TERMS AND CONDITIONS


Terms and conditions  apply


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Tel. +356 2258 1900

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