We use cookies to personalise content and ads, to provide social media features and to analyse our traffic. We also share information about your use of our site with our social media, advertising and analytics partners. Read More

Menu
Log in




Log in

M23008 -Cross-border e-commerce: VAT implications (Online)

  • 17 Jan 2023
  • 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
Speakers: Mr Saviour Bezzina
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

Cross border E-Commerce trade has become the main manner in which goods and services are transacted due to the time and cost efficiency they offer to suppliers and customer alike.  With the increase in its popularity the respective VAT treatment has developed accordingly in order to cater for the ever increasing volumes so as to simplify compliance obligations as much as possible for the parties involved but at the same time ensuring that the necessary control procedures are in place to avoid and minimize abuse and fraud.

OBJECTIVES OF THE SESSION

Throughout this seminar we will be discussing how e-commerce VAT rules developed in recent years and the respective implications on the industry operators. Particular emphasis will be placed on the latest EU developments that took place in 2019 and more importantly those in 2021 relating to the changes/simplification measures in the Mini One Stop Shop (MOSS) system and the cross-border B2C supplies of goods (distance sales) regime.

Specific topics to be covered during the session

VAT Treatment of E-commerce  - including an understanding of the basic principles
How it developed over the years
Recent Changes including:
2019 Telecommunications, broadcasting and electronically supplied services (TBE) changes
  • Derogation for EU small businesses to charge their own local VAT/apply a local SME exemption on B2C cross border supplies below EUR10,000 per year
  • Suppliers with cross-border B2C sales below EUR100,000 per year to provide only one piece of evidence for the location of their customers
  • MS of identification under MOSS to decide on issuance of fiscal receipt
2021 Distance Sales changes
  • One Stop shop covering EU Distance Sales
  • One stop Shop extended to cover also certain non TBEs cross border supplies of services
  • One stop covering Distance Sales from Third countries not exceeding EUR150
  • Technical, practical and compliance implications
  • Other recent developments

Target Audience

Professionals, Practitioners and other accounting staff members dealing with all VAT related issues including the determination of the vat treatment, handling of VAT invoices and other documentation, compilation and filing of vat returns and VAT payments

Speaker's Profile

Saviour Bezzina is a Senior Manager responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact. He joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance and lectures regularly on VAT and indirect tax matters. Saviour Bezzina is a Senior Manager responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact. He joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance and lectures regularly on VAT and indirect tax matters. Saviour was awarded the 2007 MIA prize as the best student who graduated in the Bachelor of Accountancy (Hons) Degree Course Group 2004/2006.

EVENT CPE COMPETENCES


3  Core


WEBINARS TERMS AND CONDITIONS

Terms and conditions  apply


DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
               

Contact Us

Suite 4, Level 1, Tower Business Centre, Tower Street, Swatar, BKR 4013, Malta 

E-mail: info@miamalta.org

Tel. +356 2258 1900

© MALTA INSTITUTE OF ACCOUNTANTS, 2023                                                                                         Privacy Notice