Registration Time: 09:15
Sessions Time: 09:30 - 11:30  including a 15-minute break
Speakers: Mr Andrew Buhagiar, Mr Lydon Farrugia

Moderator: Mr Mirko Gulic

Venue:   Online Webinar

Participation Fees 
MIA Members: €28.00

Non-MIA Members: €50.00

Retired Members: €15.00

Students: €20.00

*Group bookings for 3 or more participants available.

agenda

Part 1 – Mirko Gulic, Deputy Chairperson of the MIA Indirect Taxation Group
1. Small Undertakings: Key Changes
2. Article 11
• 2025 changes including registration thresholds
3. Brief overview of new Article 11A
4. Interaction between Article 11 and Article 12

Part 2 – MTCA representatives - Mr Andrew Buhagiar Director (Taxpayer service) Tax Operations & Mr Lydon Joseph Farrugia Vella, Director (Registration, Filing and assessment) Tax Operations

1. Statistics
• Some interesting numbers from the MTCA
2. Access to the MTCA VAT Portal
• Log in and submission procedure
• Forms and process required to obtain access
3. Support for Taxpayers
• Business First assistance
4. Nil VAT Returns
• Obligations for taxpayers with turnover below €7,000
5. Practical Portal Walk Through

Why is the session of relevance to our members?

As from the 2025 declaration (filed in 2026), VAT compliance for persons registered under Article 11 must be completed through mandatory electronic filing. This session provides attendees with the practical knowledge needed for electronic submission, including how to access and use the MTCA VAT Portal, submit declarations, and meet the updated deadlines.
To ensure members understand the full picture, the session will also briefly revisit the 2025 Article 11 and 11A rule changes, including updated thresholds and registration conditions, so that electronic filing is understood within the correct legislative framework. The session equips professionals to support clients effectively and avoid common compliance pitfalls in a fully digital VAT environment.

Target Audience

• Accountants, auditors and other professionals supporting Article 11 clients

• Finance teams and corporate service providers

• Small business owners and administrators who must file electronically for the 2025 period

• Professionals seeking clarity on both the legislative and procedural updates

• Taxpayers registered under Article 11

Speakers' Profiles

Mr Andrew Buhagiar is presently the Director, Taxpayer Services within the Malta Tax and Customs Administration. The Directorate’s main goals are the Operations of the MTCA within various taxes, the link between the MTCA and the various stakeholders and to implement the MTCA’s strategy as indicated earlier this year.
He joined the then VAT Department in the year 2001 and worked in Operations, Business and Information Technology and joined the MTCA when the merger took place.

Mr Lydon J. Farrugia Vella, an accountant by profession, serves as Director at the Malta Tax and Customs Administration, where he leads tax operations and compliance. With over sixteen years of experience, he bridges tax rules with practical implementation, overseeing the operational rollout of new tax laws and digital reforms to ensure Malta’s tax system remains efficient and aligned with EU standards.

Mr Mirko Gulic is a Fellow member of the Malta Institute of Accounts where he serves as Vice Chairperson of the Indirect Taxation Committee. Has broad experience in indirect taxation and is involved in various tax advisory services relating to this area. Joined PwC in 2005 after reading for the Bachelor of Accountancy (Hons.) and worked for five years in the Assurance service line. In 2010 joined the Tax service line and in 2012 was awarded a diploma in taxation by the Malta Institute of Taxation. Lectures VAT at PwC Academy both in Malta and abroad and is also involved in a number of VAT health checks and reviews. Also held a number of training sessions in Dubai upon the implementation of VAT in the United Arab Emirates. Mirko is also part of the PwC EMEA FS VAT network team.

EVeNT CPE COMPETENCies

2 Core

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