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M24048 - VAT Exemptions (Online)

  • 16 Jul 2024
  • 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 Saviour Bezzina
Venue:   Online Webinar
Participation Fees 
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 EU VAT Directive 2006/112/EC  provides for various VAT exemptions which are transposed into the Fifth Schedule to the Maltese VAT Act Cap.406 of the Laws of Malta applicable to particular supplies of goods and services. The session will focus on the main VAT exemptions primarily:
  • Exemptions with credit
  • Exemptions  Without Credit
  • Exempt Intra community Acquisitions
  • Exempt importation
    During the session we will discuss mainly the conditions and respective criteria which need to be satisfied in order for such exemptions to apply including the effect on the right of refund too. The importance is primarily two-fold; on one side one needs to ensure that the exemptions are only applied when all the applicable conditions are satisfied, hence avoiding under declaring any output VAT (with the respective implications of penalties and interest). On the other hand it is equally important to be aware of the applicability of the exemptions, which if not identified in a  timely manner might lead to the un-necessary imposition of VAT when not essentially required, hence potentially leading to over-charging on certain supplies with the respective implications on competitiveness.  


    • Background Information
    • Exemptions with credit
    • Exemptions  Without Credit
    • Exempt Intra Community Acquisitions
    • Exempt Importations

    Why is the session of relevance to our members?

    Attendance is encouraged in order for participants to understand when VAT is due to be charged or not due to the applicability of a VAT Exemption (hence avoiding charging/self-charging VAT when there is an opportunity not to) and at the same time making sure that VAT Exemptions are not interpreted and applied incorrectly as it might prove to be costly. More importantly, the session will explain the theoretical basis and the respective practical implementation of VAT Exemptions enabling the participants to understand which are those factors/provisions which determine whether a supply is exempt or not any why. As always, active participation and questions from participants are encouraged and will be tackled and answered during the session itself making the session more useful and relevant for all those participants 

      Target Audience

      This course is ideal both to experienced personnel (directors, accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in VAT for a number of months/years, who may need to brush up their technical knowledge or fill in certain gaps and clarify certain issues relating to VAT Exemptions. It is also ideal for newcomers in the respective sectors who have an opportunity to get a very good theoretical and practical understanding of the main applicable VAT Exemptions and how (and when) these are applied in practice.

      Speaker's Profile

      Mr 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 is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance and lectures regularly on VAT and indirect tax matters. 


      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