Registration Time: 09:00
Sessions Time: 09:15- 12:30  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
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

In recent years, multiple VAT updates have significantly impacted the VAT considerations Gaming operators and other entities operating in the gaming industry need to undertake. The main changes are in respect of the Place of Supply Rules, right of refund, exemption/chargeability of gaming related services and most recently VAT grouping. During this session we shall go through all factors impacting the VAT treatment of companies in the gaming industry in order to ensure that the VAT treatment adopted is compliant with the Maltese VAT Act and EU VAT Directives.

OBJECTIVES OF THE SESSION

• A refresher on the basic VAT concepts, as preparation for the delivery.

• Understanding gaming services which are chargeable/not chargeable for VAT purposes.

• Analysing the rights of input VAT deductions for companies operating in this industry

• Discussion on the applicability of partial attribution

• Working out a practical example focusing on this industry

Topics on the agenda

• Refresher on core principles of VAT

• The Specific VAT considerations for Electronically supplied services

• Analysing the VAT activities within scope of the VAT exemption

• The right for input VAT deductions and partial attribution

• A practical example focusing on this industry

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, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to 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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