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M23081 - VAT & Gaming (Online)

  • 29 Sep 2023
  • 09:15 - 12:30
  • Online Webinar


Registration is closed
Registration Time: 09:00
Sessions Time: 09:15 - 12:30  including a 15-minute break
Speaker: Mr Brandon Gatt 
  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. Understanding the VAT treatment of gaming transactions can be quite complex. Failing to accurately analyse such transactions may lead to potential violations of the Malta VAT legislation and European VAT legislation.

Specific topics to be covered during the sessioN

Nature of gaming transactions – Electronically Supplied Services or not?
▪ Place of Supply
▪ Exemptions
▪ Input VAT Recovery / Partial Attribution
▪ VAT Optimization Solutions – VAT Grouping

Why is the session of relevance to our members?

In this seminar we will be analysing gaming transactions and supplies related to gambling with a view to determining the appropriate VAT treatment and highlight any compliance obligations that may arise thereof. Practical examples will be used during the course of the session.

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.

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 the VAT Leader at Zampa Debattista.
In a relatively short period, Brandon has acquired the necessary experience vital to handling an ever-growing 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.


3  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.

Contact Us

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

E-mail: info@miamalta.org

Tel. +356 2258 1900