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VAT Refresher Course and Q&A: Sessions 1 & 2

Description

Registration Time: 08.45
Time per session: 09.00 - 13.30 including a 30-minute coffee break 
Speakers: Mr Saviour Bezzina & Ms Sarah Cassar Torregani
Venue: Lower Ground, Tower Training Centre, Swatar

 

Participation Fees 
MIA Members: €100.00
Non-MIA Members: €160.00
Retired Members: €50.00
Students: €60.00

 

 VAT Refresher Course and Q&A: a focus on transactions in goods - Session 1

 Mr. Saviour Bezzina – 25 September 2019

This session will cover the following:

  • Types of transactions: Domestic Sales/Purchases, ICSs/ICAs, Exports/Imports, Distance Sales
  • Arriving at the correct VAT treatment, including:
    • determination of the place of supply,
    • applicability of any exemptions
    • liability to charge VAT (general rule vs Reverse Charge)
    • how/where to declare in the VAT Return/Recapitulative Statements/Intrastat Forms
  • Triangulation
  • Tax Point and Taxable Value
  • Input tax recovery considerations in connection with supplies of goods
  • Upcoming changes

 

  

VAT Refresher Course and Q&A: a focus on supplies of services in the e-gaming and financial services sector - Session 2 

Dr Sarah Cassar Torregiani – 26 September 2019

This session will cover the following:

  • The place of supply of services in these sectors, distinguishing between B2B and B2C services, in particular in the context of e-services
  • The scope of the exemption for supplies related to gambling and services in the financial services sector
  • The determination of the taxable value for taxable e-gaming services
  • Input tax recovery considerations
  • VAT Grouping

 

Participants are invited to submit one question on the subject-matter which they wish to be addressed during the session. Whilst it remains up to the Lecturer’s discretion which questions to address, the Lecturer will endeavour to address all questions received. The deadline for the submission of questions is Monday 2 September 2019. Participants are of course invited to ask additional questions during the session.

 

Click here to submit your question

 

Participants acknowledge that any information provided during the session and queries addressed are exclusively within an educational context and do not constitute advice on the issue.

 

Speaker's Profile 

Saviour Bezzina

Saviour is the 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, lectures regularly on VAT and indirect tax matters and is a member of the MIA and MIT Indirect Taxation Committees. Saviour was awarded the 2007 MIA prize as the best student who graduated in the Bachelor of Accountancy (Hons) Degree Course Group 2004/2006.

CPE Hours

8 hours Core

Speakers
Saviour Bezzina

Sarah Cassar Torregani

Sarah Cassar Torregiani graduated Doctor of Laws from the University of Malta in 2001, after which she pursued her postgraduate studies at King’s College University of London, obtaining a Master of Laws in Taxation in 2002.
She commenced her professional career as a general tax advisor (direct and indirect tax) with one of the Big Four accountancy firms. Over the years she developed a focus in VAT, providing advice on technical and compliance matters, and leading VAT advisory projects and initiatives, in particular those relating to regulated sectors such as financial services and gaming. Since 2015, Sarah has practiced on a free-lance basis, providing technical support and advice on local and EU VAT matters, as well as practical VAT training. In 2018 she was appointed Chief Technical Officer of the Malta Institute of Taxation, responsible for co-ordinating the technical (direct and indirect tax) initiatives of the Institute.
Sarah lectures in VAT on courses organized by the Malta Institute of Taxation and other professional associations. She is a member of the Indirect Tax Committee of the Malta Institute of Taxation and, since 2014, has been a member of the EU Commission’s VAT Expert Group as a representative of the Malta Institute of Taxation.

 

25 September 2019 - 26 September 2019

VAT Refresher Course and Q&A: Sessions 1 & 2

(M1962)

Organized By: The Malta Institute of Accountants
Type of Event: Seminar

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Schedule
Subject Date Start End Calendar
VAT Refresher Course and Q&A: Sessions 1 & 2 - M1962 Wed, 25 September 2019 09:00 13:30 2019-09-25 09:00:00 2019-09-25 13:30:00 Europe/Malta VAT Refresher Course and Q&A: Sessions 1 & 2 - M1962 Lower Ground, Tower Training Centre, Swatar, The Malta Institute of Accountants
VAT Refresher Course and Q&A: Sessions 1 & 2 - M1962 Thu, 26 September 2019 09:00 13:30 2019-09-26 09:00:00 2019-09-26 13:30:00 Europe/Malta VAT Refresher Course and Q&A: Sessions 1 & 2 - M1962 Lower Ground, Tower Training Centre, Swatar, The Malta Institute of Accountants
Location
Lower Ground, Tower Training Centre, Swatar,
Cancellation Policy

Refer to Terms and Conditions.

Terms & Conditions
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