The Malta Institute of Accountants upcoming events

M26083 - VAT in Financial Services (Online) (2 Sep 2026)

Wed, 02 Sep 2026 07:15:00 GMT

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speakers: Mr Kenneth Cremona & Ms Michela Scicluna
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

Financial services remain one of the most complex areas of VAT due to wide-ranging exemptions,
evolving interpretations, and the practical challenges of input tax recovery. Businesses often
struggle with determining the VAT treatment of outsourced functions, cross-border transactions,
and the correct application of partial exemption methods. This session provides a structured
overview of the VAT landscape for financial institutions, supported by practical examples and
industry-specific case studies.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

VAT treatment of common financial services.
Scope and limitations of VAT exemptions.
Input VAT recovery and partial attribution challenges.
Cross-border transactions and outsourcing arrangements.
Practical financial services VAT scenarios.

Why is the session of relevance to our members?

This session equips attendees with clarity on exemption boundaries, recovery methods, and
real-world scenarios that frequently lead to errors. Whether you are a seasoned VAT specialist or
new to the sector, the session offers practical insights that help reduce compliance risk and
improve the accuracy of VAT reporting.

Target Audience

Professionals working in or advising banks, investment firms, insurance companies, fintech
operators, compliance teams, accountants, and tax practitioners involved in VAT reporting or
advisory work.

Speakers' Profiles

Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.

Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce
Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms
in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a midtier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela
obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021,
Michela successfully completed the MIT Course in Taxation provided by the Malta
Institute of Taxation. Further enhancing her professional credentials, she secured her
CPA Warrant in September 2021. Michela is now a Manager currently specialising in
Indirect Taxation at RSM Malta

EVeNT CPE COMPETENCies

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.

M26070 - Managing VAT Risks (avoiding Penalties, Interest and Assessments)(Online) (10 Sep 2026)

Thu, 10 Sep 2026 07:15:00 GMT

Registration Time: 09:00
Session 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.

BACKGROUND INFORMATION

The Maltese VAT Act provides for various punitive measures (penalties, interest, assessments etc.) for failing to adhere with the various provisions of the Maltese VAT Act. Whilst awareness of normal VAT risks is quite common, it often happens that one is not fully aware of other equally material VAT risks especially in new/one-off scenarios when one comes across new transactions, new client types, new set-ups, new companies, incorrect/late VAT returns, incorrect/late invoices, VAT inspections and similar situations.
The scope of the session is to first analyse in detail the main VAT risks which might lead to negative consequences if the applicable VAT provisions are not fulfilled. The session will then proceed with identifying which consequences (penalties/interest/assessments) are applicable when the relevant VAT provisions are not adhered to and why (including references to the various parts of the legislation which list down when such consequences are triggered and the applicable conditions). Finally, the session will discuss practical tips and actions which may be taken by involved parties with a view to ensure that such VAT risks are minimised as much as possible.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• VAT Risks (including risks pertaining to VAT Treatment, VAT Registrations, VAT Claimability, VAT Forms etc.)
• VAT Consequences (Penalties, Interest, Assessments)
• Practical Tips and Actions to minimise such VAT risks

Why is the session of relevance to our members?

The scope of this session is to explain in a user friendly manner the implications that might apply in case of non-compliance with the various VAT provisions. It will start off with analysing in detail the main VAT risks which might lead to negative consequences if the applicable VAT provisions are not fulfilled. The session will then proceed with identifying which consequences (penalties/interest/assessments) are applicable when the relevant VAT provisions are not adhered to and why (including references to the various parts of the legislation which list down when such consequences are triggered and the applicable conditions). Finally, the session will discuss practical tips and actions which may be taken by involved parties with a view to ensure that such VAT risks are minimised as much as possible. 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 participants .

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 is the director 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, MIT and IFSP 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.

EVeNT CPE COMPETENCies

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.

M26069 - Malta income tax and duty implications of immovable property ownership (Online) (15 Sep 2026)

Tue, 15 Sep 2026 07:15:00 GMT

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Mr Christian Vella & Ms Nicola Attard
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.

BACKGROUND INFORMATION

Immovable property ownership gives rise to a number of Malta income tax considerations, depending on the fact pattern of the case at hand. There are also a number of Malta capital gains and duty considerations which find application upon transfers of immovable property.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Malta income tax considerations arising in respect of the ownership of immovable property, including impacts on tax account allocations for companies
Malta capital gains considerations arising in respect of the transfer of immovable property
Malta duty considerations arising in respect of the transfer of immovable property
Brief overview of the Malta VAT considerations arising in respect of the ownership of immovable property

Why is the session of relevance to our members?

This session will aim to provide attendees with an overview of the key areas of consideration from a Malta income tax perspective in the context of immovable property ownership, including tax account allocation implications when dealing with companies. We will also delve into the applicable Malta capital gains and duty considerations which find application upon transfers of immovable property.

Target Audience

Accountants, tax advisors, tax practitioners, lawyers, notaries

Speakers' Profiles

Christian Vella is currently a senior tax manager at Deloitte Malta. He currently forms part of the tax mergers and acquisitions department within the firm’s tax practice. Chris mainly focuses on engagements primarily relating to shareholder restructuring exercises, succession planning engagements, mergers and acquisitions as well as general tax advisory services.

Nicola Attard is a manager at Deloitte Malta, forming part of the mergers and acquisitions department within the firm’s tax practice. She currently focuses on tax advisory engagements, primarily relating to succession planning, operational restructuring exercises as well as mergers and acquisitions.

EVeNT CPE COMPETENCies

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.

M26084 - VAT in the Gaming Sector: Levelling Up Your Tax Knowledge (Online) (17 Sep 2026)

Thu, 17 Sep 2026 07:15:00 GMT

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speakers: Mr Kenneth Cremona & Ms Michela Scicluna
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.

BACKGROUND INFORMATION

The gaming sector, spanning online gaming, betting, and skill-based platforms, faces complex
VAT rules, particularly around exemptions, mixed-use supplies, and cross-border operations.
This session provides a structured overview of the VAT treatment of gaming transactions and
highlights recent developments and case studies. The session will also focus on the new
upcoming changes as of 1st October 2026.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Overview of the gaming sector from a VAT perspective.
VAT treatment of gaming and related services.
Cross-border and place of supply considerations.
Input VAT recovery issues.
Recent developments and case studies.

Why is the session of relevance to our members?

Attendees will gain clarity on the VAT treatment of gaming supplies and learn how to navigate
cross-border and mixed-use complexities. The session is ideal for both industry professionals
and advisors seeking to strengthen their technical understanding.

Target Audience

Gaming operators, platform providers, accountants, VAT advisors, compliance teams, and legal professionals working in or advising the gaming industry.

Speakers' Profiles

Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.

Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce
Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms
in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a midtier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela
obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021,
Michela successfully completed the MIT Course in Taxation provided by the Malta
Institute of Taxation. Further enhancing her professional credentials, she secured her
CPA Warrant in September 2021. Michela is now a Manager currently specialising in
Indirect Taxation at RSM Malta

EVeNT CPE COMPETENCies

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.

M26042 - Corporate Tax Returns (Online) (30 Sep 2026)

Wed, 30 Sep 2026 07:15:00 GMT

Registration Time: 09:00

Sessions Time: 09:15 - 12:30 including a 15-minute break

Speaker: Dr Jeanette Calleja Borg
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

A practical session going through the tax return for Companies and discussing how best to compile it. The seminar will focus on the most relevant and also new Tax Return Attachments (TRAs.)

Specific topics to be covered during the session

Completing the tax return for companies
Discussing relevant TRAs such as Dividend, Interest and any new updates and changes for YA 2025.

Why is the session of relevance to our members?

Helps in completing the tax returns for companies

Target Audience

Accountants, tax practitioners and CFOs of companies

Speaker's Profile

Dr Jeanette Calleja Borg is a practitioner in the area of tax compliance with over 18 years experience. She read for a Bachelor of Commerce, a Bachelor of Accountancy (Hons.), a Masters in Financial Services from the University of Malta and subsequently a Ph.D in Taxation from the School of Law, within the Centre for Commercial Legal Studies at Queen Mary, University of London. Her area of research was Cross Border Group Loss Relief in the EU. Dr. Calleja Borg has also been a guest researcher at the Institute for Austrian and International Tax Law in Vienna. Dr. Jeanette Calleja Borg is a member of the Malta Institute of Taxation Council a Member the Malta Institute for Accountants and sits on the direct tax committees of both institutes.

EVENT CPE COMPETENCies

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.

M26085 - VAT and the Hospitality & Tourism Sector (Online) (8 Oct 2026)

Thu, 08 Oct 2026 11:30:00 GMT

Registration Time:13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Mr Kenneth Cremona & Ms Michela Scicluna
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.

BACKGROUND INFORMATION

The hospitality and tourism sector is undergoing significant VAT reform at EU level. This session provides a comprehensive walkthrough of both the current rules and the future legislative landscape affecting the industry. The European Commission’s VAT in the Digital Age (VIDA) package, particularly its second pillar on the platform economy, introduces changes that directly impact accommodation providers, travel operators, and digital platforms. In parallel, the EU is developing a dedicated VAT Tourism Package, aimed at modernising the VAT Directive, updating sector-specific provisions, and aligning the industry with the EU’s broader green and digital transition objectives. This session equips participants with a clear understanding of the rules as they stand today and the reforms that will shape the sector in the coming years.

Current VAT treatment of hospitality and tourism services.
Tour Operators Margin Scheme (TOMS).
VIDA reforms and the platform economy.
The proposed EU Tourism Package.
VAT treatment of accommodation, travel and passenger transport services.
Practical implications for businesses operating in the sector.

Why is the session of relevance to our members?

Professionals should attend this session to gain a solid understanding of both the existing VAT
framework and the upcoming legislative changes that will significantly affect the hospitality and
tourism industry. With major reforms underway, including new rules for platforms, travel agents,
passenger transport, and non-EU traveller exemptions, staying informed is essential for ensuring
compliance, anticipating operational impacts, and advising clients or employers effectively.
Whether you are a seasoned VAT practitioner or new to the sector, this session provides timely,
practical insights that will help you navigate a rapidly evolving regulatory environment.

Target Audience

Accountants, accounting students, VAT advisors, lawyers, hospitality operators, travel agents,
platform operators, and professionals working within or advising the tourism and
accommodation sectors.

Speakers' Profiles

Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.

Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce
Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms
in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a midtier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela
obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021,
Michela successfully completed the MIT Course in Taxation provided by the Malta
Institute of Taxation. Further enhancing her professional credentials, she secured her
CPA Warrant in September 2021. Michela is now a Manager currently specialising in
Indirect Taxation at RSM Malta

EVeNT CPE COMPETENCies

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.

M26091 - Intra‑Group Services in Practice: Principles, Pitfalls and Landmark Cases (Online) (22 Oct 2026)

Thu, 22 Oct 2026 11:30:00 GMT

Registration Time:13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speaker: Ms Trudy Muscat
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.

BACKGROUND INFORMATION

This 3‑hour session will introduce participants to the transfer pricing treatment of intra‑group services with a focus on the OECD benefit test. It will explain how to distinguish genuine services from shareholder activities, duplicative services and incidental group synergies, and will touch on the concept of low‑value‑adding intra‑group services and simplified approaches. Recent international controversy trends and selected court decisions will be used to illustrate how tax authorities challenge management and head‑office fees, allocation keys and documentation. By the end of the session, participants will be able to identify and distinguish different types of intra‑group services, apply the OECD benefit test in practice, and critically assess facts and circumstances to understand how transfer pricing principles are applied to common day‑to‑day situations.

Specific topics to be covered during the sessioN

• Overview of intra group services for TP purposes
• The OECD benefit test: what it is and how to apply it in practice
• Distinguishing genuine services from shareholder activities, duplication and incidental synergies
• Low value adding intra group services (LVAS) and simplified approaches
• Typical intra group service models (cost plus, fixed fee, pass through) and how they are priced
• TP risks, practical issues and documentation
• Recent international cases and examples reflecting typical TP issues on intra group services

Why is the session of relevance to our members?

This session equips MIA members with practical tools to identify, price and document intra group services in line with the OECD TP Guidelines, reducing the risk of transfer pricing adjustments and double taxation. By working through international standards and real cases, participants will better anticipate tax authority challenges and strengthen the defensibility of their clients’ or organisations’ service charge arrangements.

Target Audience

Tax professionals, transfer pricing practitioners, and finance/legal personnel new to OECD TP principles, especially Chapter VII.

Speaker' Profile

A senior manager within Deloitte’s international tax team, Trudy is an experienced international tax lawyer with a demonstrated history of efficiently leading a team to support MNEs with cross-border and local tax. Fifteen years work experience in corporate local and international tax law, personal holding solutions, family business succession planning and legal drafting, with a specialisation in EU direct tax. Trudy has focused on the entertainment and tech industry in recent years and in particular on the local and cross-border impact of EU tax developments and transfer pricing.

EVeNT CPE COMPETENCies

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.

M26102 - Fiscal Consolidation – practical Malta income tax considerations (Online) (27 Oct 2026)

Tue, 27 Oct 2026 12:30:00 GMT

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Mr Christian Vella & Ms Nicola Attard
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.

BACKGROUND INFORMATION

The Consolidated Group (Income Tax) Rules came into force for financial periods commencing on or after 1 January 2019. In the past few years, guidance has also been frequently issued by the Malta tax authorities. The application of such rules gives rise to certain complexities in practice, which shall be covered in more detail during this session

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The Consolidated Group (Income Tax) Rules, guidelines published in this regard by the Malta tax authorities, as well as a number of relevant case studies

Why is the session of relevance to our members?

In order to obtain a better understanding and increased awareness of the relevant Malta income tax considerations arising on the application of the fiscal consolidation regime as well as the application of such regime in practice through various case studies.

Target Audience

Accountants, tax advisors and tax compliance specialists

Speakers' Profiles

Christian Vella is currently a senior tax manager at Deloitte Malta. He currently forms part of the tax mergers and acquisitions department within the firm’s tax practice. Chris mainly focuses on engagements primarily relating to shareholder restructuring exercises, succession planning engagements, mergers and acquisitions as well as general tax advisory services.

Nicola Attard is a manager at Deloitte Malta, forming part of the mergers and acquisitions department within the firm’s tax practice. She currently focuses on tax advisory engagements, primarily relating to succession planning, operational restructuring exercises as well as mergers and acquisitions.

EVeNT CPE COMPETENCies

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.

M26086 - VAT in Aviation: Flying Through Complex Regulations (Online) (29 Oct 2026)

Thu, 29 Oct 2026 12:30:00 GMT

Registration Time:13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Ms Michela Scicluna & Ms Anthea Maria Camilleri
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.

BACKGROUND INFORMATION

The aviation sector faces unique VAT challenges, from passenger transport exemptions to aircraft
leasing, maintenance, and international operations. This session provides a structured overview
of the VAT rules affecting airlines, operators, and service providers, highlighting common
compliance traps and sector-specific complexities.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• VAT treatment of aviation activities.

Exemptions applicable to the aviation sector.
Aircraft leasing, maintenance and operating costs.
Place of supply considerations.
Common compliance risks and practical scenarios.

Why is the session of relevance to our members?

Attendees will gain a clear understanding of the VAT rules governing aviation activities and learn
how to navigate cross-border issues effectively. The session is valuable for anyone seeking to
strengthen compliance and avoid costly misinterpretations.

Target Audience

Airlines, aviation service providers, leasing companies, accountants, tax advisors, and
professionals supporting aviation operations.

Speakers' Profiles

Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce
Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms
in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a midtier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela
obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021,
Michela successfully completed the MIT Course in Taxation provided by the Malta
Institute of Taxation. Further enhancing her professional credentials, she secured her
CPA Warrant in September 2021. Michela is now a Manager currently specialising in
Indirect Taxation at RSM Malta

Anthea Maria Camilleri is a Senior within the Indirect Tax Department at RSM Malta. She joined the firm in 2024 and completed her Master in Advocacy at the University of Malta in 2025, and is expected to qualify as a lawyer in the coming months. In her role, Anthea works closely on VAT advisory and compliance matters, assisting clients from diverse industries in interpreting and applying complex indirect tax legislation. She is also actively involved in internal projects that contribute to the department’s development and operational efficiency. Anthea brings a legal perspective to her work, particularly in analysing regulatory frameworks and supporting the delivery of practical, well-informed solutions. She finds fulfilment in roles that challenge her analytical thinking and appreciates the opportunity to collaborate across disciplines, where she can apply legal insight to deliver thoughtful, practical solutions in a dynamic professional environment.

EVeNT CPE COMPETENCies

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.

M26087 - CJEU VAT Case Law 2026: What’s New, What’s Changed, What Matters (Online) (4 Nov 2026)

Wed, 04 Nov 2026 12:30:00 GMT

Registration Time:13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speaker: Mr Kenneth Cremona
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.

BACKGROUND INFORMATION

CJEU decisions continue to shape VAT interpretation across the EU. This session reviews the
most significant judgments from 2025–2026, highlighting their practical impact on businesses
and advisors. The focus is on themes that influence compliance, structuring, and risk
assessment.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Review of key recent CJEU VAT decisions.
Impact on VAT compliance and advisory work.
Developments affecting exemptions and deductions.
Fixed establishment and place of supply developments.
Practical implications for businesses.

Why is the session of relevance to our members?

This session helps attendees stay ahead of legal developments and understand how new case
law may affect their organisation or clients. Both members and non-members will benefit from
expert analysis and practical takeaways.

Target Audience

VAT specialists, tax advisors, legal professionals, accountants, and anyone involved in
interpreting or applying VAT legislation.

Speaker's Profile

Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.

EVeNT CPE COMPETENCies

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.

M26079 -Trusts – a Malta income tax and duty perspective (Online) (12 Nov 2026)

Thu, 12 Nov 2026 12:30:00 GMT

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Mr Christian Vella & Ms Nicola Attard
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

Transactions and structures involving a trust arrangement can give rise to different Malta income tax and duty considerations, depending on the fact pattern of the case at hand. The applicable Malta income tax and duty considerations throughout the existence of the trust will be covered in this seminar.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

(i) Malta income tax and duty implications of settlements on trust;

(ii) implications on beneficiaries from a Malta income tax perspective on distributions from a trust;

(iii) Malta income tax and duty considerations arising upon a transfer of the beneficial interest in a trust

Why is the session of relevance to our members?

This session will aim to provide attendees with a better understanding of the relevant Malta tax and duty considerations applicable to trusts, including through discussing a number of examples.

Target Audience

Accountants, tax advisors, tax practitioners, lawyers

Speakers' Profiles

Christian Vella is currently a senior tax manager at Deloitte Malta. He currently forms part of the tax mergers and acquisitions department within the firm’s tax practice. Chris mainly focuses on engagements primarily relating to shareholder restructuring exercises, succession planning engagements, mergers and acquisitions as well as general tax advisory services.

Nicola Attard is a manager at Deloitte Malta, forming part of the mergers and acquisitions department within the firm’s tax practice. She currently focuses on tax advisory engagements, primarily relating to succession planning, operational restructuring exercises as well as mergers and acquisitions.

EVeNT CPE COMPETENCies

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.

M26104 - Open Market value, in conjunction with recharges (Online) (17 Nov 2026)

Tue, 17 Nov 2026 12:30:00 GMT

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Mr Mirko Gulic & Mr Kenneth Cremona
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.

BACKGROUND INFORMATION

Malta has recently introduced new provisions in the VAT Act (through the Budget Measures Implementation Act, in force from March 2026) requiring that, in certain circumstances, supplies of goods or services between related parties be valued at open market value rather than the consideration actually charged. This applies primarily where the agreed price deviates from market value and either the supplier or the recipient has a restricted right to deduct input VAT. This session will examine these new rules and their practical application in the context of intra-group recharges.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The new open market value provisions under the Maltese VAT Act and their alignment with Article 80 of the EU VAT Directive.
When open market value must be applied, and the definition of "related persons".
How open market value is determined, and its interaction with the recharge of costs between related parties.
Practical considerations for groups with restricted input VAT recovery, together with documentation and benchmarking requirements.
The interplay between VAT and transfer pricing, and recent developments and case law in this area.

Why is the session of relevance to our members?

The introduction of the open market value rules represents a significant change for Maltese businesses, particularly those operating in group structures or with restricted VAT recovery. Attendees will gain practical insight into how the new provisions apply to recharges, the risk areas to be aware of, and the steps needed to ensure compliance and avoid unexpected VAT exposures. Both members and non-members will benefit from this timely, practically focused session delivered by experienced VAT practitioners.

Target Audience

Tax advisors, accountants, VAT practitioners, in-house finance and tax teams, and professionals dealing with intra-group transactions and cost allocations

Speakers' Profiles

Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.

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

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.

M26088 - Mastering Partial Attribution: From Input Tax to Capital Goods (Online) (19 Nov 2026)

Thu, 19 Nov 2026 08:15:00 GMT

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speakers: Ms Michela Scicluna & Ms Anthea Maria Camilleri
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.

BACKGROUND INFORMATION

Partial attribution remains one of the most scrutinised areas of VAT compliance. Understanding
when it applies, how to apply the 10th Schedule, and how to manage capital goods adjustments
is essential for businesses with mixed-use activities. This session breaks down the rules,
methods, and documentation requirements needed to defend apportionment decisions.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Principles of partial attribution.
Input tax recovery methods and calculations.
Application of the 10th Schedule.
Capital Goods Scheme adjustments.
Common issues and practical examples.

Why is the session of relevance to our members?

Participants will gain a practical, step-by-step understanding of attribution methods and adjustment mechanisms. The session is ideal for anyone seeking to strengthen their technical knowledge and ensure their organisation’s apportionment calculations are robust, defensible, and compliant.

Target Audience

Finance teams, VAT specialists, accountants, auditors, and advisors dealing with mixed
taxable/exempt activities or capital goods adjustments.

Speakers' Profiles

Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce
Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms
in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a midtier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela
obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021,
Michela successfully completed the MIT Course in Taxation provided by the Malta
Institute of Taxation. Further enhancing her professional credentials, she secured her
CPA Warrant in September 2021. Michela is now a Manager currently specialising in
Indirect Taxation at RSM Malta

Anthea Maria Camilleri is a Senior within the Indirect Tax Department at RSM Malta. She joined the firm in 2024 and completed her Master in Advocacy at the University of Malta in 2025, and is expected to qualify as a lawyer in the coming months. In her role, Anthea works closely on VAT advisory and compliance matters, assisting clients from diverse industries in interpreting and applying complex indirect tax legislation. She is also actively involved in internal projects that contribute to the department’s development and operational efficiency. Anthea brings a legal perspective to her work, particularly in analysing regulatory frameworks and supporting the delivery of practical, well-informed solutions. She finds fulfilment in roles that challenge her analytical thinking and appreciates the opportunity to collaborate across disciplines, where she can apply legal insight to deliver thoughtful, practical solutions in a dynamic professional environment.

EVeNT CPE COMPETENCies

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.

M26043 - Deductible expenses with particular emphasis on capital allowances (Online) (24 Nov 2026)

Tue, 24 Nov 2026 08:15:00 GMT

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Dr Jeanette Calleja Borg
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.

BACKGROUND INFORMATION

The seminar will delve into the main provisions of the Income Tax Act dealing with income tax deductions, mainly looking at the positive test found in Article 14 of the Income Tax Act and the negative test found in Article 26 of the Income Act. The seminar will give particular emphasis to capital allowances. The contents of this seminar will feature the mechanics of these allowances and the obligations set out by the law including the presentation of practical examples.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• Allowable deductions under Article 14 Income Tax Act

• Article 26 Income Tax Act

• Capital allowances and how they are applied

• The balancing statement

Why is the session of relevance to our members?

The session is useful for accountants and tax practitioners who want to enhance their knowledge with regards to allowable deductions in order to arrive at the correct chargeable income. The session will also focus on capital allowances and this session is useful for accountants and tax practitioners who wish to enhance their knowledge on the computation of capital allowances.

Target Audience

Accountants and lawyers working in the area of tax compliance.

Speaker's Profile

Dr Jeanette Calleja Borg is a practitioner in the area of tax compliance with over 18 years experience. She read for a Bachelor of Commerce, a Bachelor of Accountancy (Hons.), a Masters in Financial Services from the University of Malta and subsequently a Ph.D in Taxation from the School of Law, within the Centre for Commercial Legal Studies at Queen Mary, University of London. Her area of research was Cross Border Group Loss Relief in the EU. Dr. Calleja Borg has also been a guest researcher at the Institute for Austrian and International Tax Law in Vienna. Dr. Jeanette Calleja Borg is a member of the Malta Institute of Taxation Council a Member the Malta Institute for Accountants and sits on the direct tax committees of both institutes.

EVeNT CPE COMPETENCies

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.

M26089 - Place of Establishment — VAT Perspective (Part 1) (Online) (3 Dec 2026)

Thu, 03 Dec 2026 08:15:00 GMT

Registration Time: 09:00
Session Time: 09:15 - 12:30 including a 15-minute break
Speaker: Ms Michela Scicluna
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.

BACKGROUND INFORMATION

Determining the place of establishment is fundamental to VAT obligations, affecting registration, place of supply, and compliance. This session focuses exclusively on the VAT perspective, exploring fixed establishments, substance requirements, and cross-border scenarios.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Fixed establishment concepts under EU VAT law.
Distinction between business establishment and fixed establishment.
Human and technical resources tests.
Impact of a fixed establishment on place of supply rules.
VAT registration and compliance implications.
Review of relevant CJEU case law.
Practical cross-border examples and risk areas.

Why is the session of relevance to our members?

The session provides practical clarity on how VAT rules apply to establishments and fixed
establishments, helping attendees avoid misclassification and compliance errors. Both
members and non-members will benefit from real-world examples and clear guidance.

Target Audience

VAT advisors, accountants, corporate tax teams, international businesses, and professionals dealing with cross-border VAT issues.

Speakers' Profiles

Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce
Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms
in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a midtier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela
obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021,
Michela successfully completed the MIT Course in Taxation provided by the Malta
Institute of Taxation. Further enhancing her professional credentials, she secured her
CPA Warrant in September 2021. Michela is now a Manager currently specialising in
Indirect Taxation at RSM Malta

EVeNT CPE COMPETENCies

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.

M26090 - Place of Establishment — Direct Tax Perspective (Part 2) (Online) (10 Dec 2026)

Thu, 10 Dec 2026 08:15:00 GMT

Registration Time: 09:00
Session Time: 09:15 - 12:30 including a 15-minute break
Speaker: Mr Kenneth Cremona
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.

BACKGROUND INFORMATION

Permanent establishment (PE) rules are central to international taxation, influencing tax liability, structuring, and risk. This session focuses on the direct tax perspective, covering PE risk areas, structuring strategies, and recent interpretations.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• Permanent establishment concepts under domestic law and tax treaties.
• Fixed place of business and dependent agent PEs.
• Substance requirements and key risk indicators.
• Impact of personnel, management and decision-making functions.
• Tax implications of creating a PE.
• Managing and mitigating PE risks.
• Practical case studies and recent developments.

Why is the session of relevance to our members?

Attendees will gain a practical understanding of PE risks and how to manage them through effective structuring and documentation. The session is valuable for both members and non-members seeking to strengthen their direct tax knowledge and compliance posture.

Target Audience

Direct tax professionals, corporate tax teams, legal advisors, accountants, and businesses with cross-border operations.

Speaker's Profile

Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.

EVeNT CPE COMPETENCies

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.

M26099 - VAT Updates 2025/2026 – Getting up to Speed (Online) (11 Dec 2026)

Fri, 11 Dec 2026 08:15:00 GMT

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.

BACKGROUND INFORMATION

The session will discuss recent and upcoming changes to the VAT and related legislation and guidelines, including background information and explanation of other provisions which are connected to the said changes for a better understanding of the implications emerging from such changes. The session will also cover an overview of EU VAT Developments. Participants will be encouraged to raise any queries they might have in connection with the implementation of the said changes including the respective VAT implications.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• Article 11 - Small Enterprises (Council Directive (EU) 2020/285 - SME Directive)
• Virtual Events (Council Directive (EU) 2022/542 - the Reduced VAT Rates Directive)
• New VAT Exemption (Budget Measures – Sanitary and Cancer related products)
• VAT Exemption on Devices and aids related to human disability - LN 12 of 2024 and Guidelines
• VIDA – VAT In the Digital Age Proposal
• Budget Measures Implementation – Act 9 of 2025
• Extension of Transport VAT Exemption – LN 88 of 2025
• Special Mechanism for Our of Court Settlements – Act 30/LN 177 of 2025
• Article 11 Annual Declaration – Mandatory Online Filing
• VAT Treatment of Taxi Operators Using Online Ride-Hailing Platforms - Explanatory Notes
• Budget Measures Implementation – Act 3 of 2026
• Public Lift VAT Exemption – LN 75 of 2026
• Gaming Related transactions and new ESS guidelines – Updated VAT Treatment effective 1 October 2026
• Other upcoming changes/guidelines

Why is the session of relevance to our members?

Keeping abreast of local and EU VAT updates is essential for the correct application and implementation of the applicable VAT treatment in a timely and proper manner. This is also useful for the proper fulfilment of the various compliance obligations, whilst avoiding penalties and interest which may be imposed in case of non-proper/timely compliance. It also serves for identifying any needs to update/change any VAT related policies and procedures.

Target Audience

This course is ideal for all finance personnel (including directors, accountants, lawyers, financial professionals, accounting students, financial staff) who deal with VAT related transactions/processes including VAT Returns, invoicing, and accounting and who want to keep abreast of VAT updates and developments.

Speaker's Profile

Saviour is the director 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, MIT and IFSP 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.

EVeNT CPE COMPETENCies

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.

M26080 - Notional Interest Deductions – important concepts and case studies (Online) (15 Dec 2026)

Tue, 15 Dec 2026 12:00:00 GMT

Registration Time: 12:45
Sessions Time: 13:00 - 16:15 including a 15-minute break
Speakers: Mr Christian Vella & Ms Nicola Attard
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.

BACKGROUND INFORMATION

The Notional Interest Deduction Rules came into force with effect from year of assessment 2018. In the past few years, guidance has been frequently issued by the local tax authorities to address the various complexities which arise when applying such deduction in practice. The session will aim to discuss the theory behind the application of the notional interest deduction, put into context through working out a number of practical case studies.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The Notional Interest Deduction Rules, guidelines published by the local tax authorities, a number of case studies involving the application of NID.

Why is the session of relevance to our members?

This session will aim to provide attendees with a better understanding of the relevant Malta income tax considerations arising in respect of applying the notional interest deduction in practice, through discussion of both the rules and guidelines, as well as practical case studies.

Target Audience

Accountants, tax advisors, tax practitioners

Speakers' Profiles

Christian Vella is currently a senior tax manager at Deloitte Malta. He currently forms part of the tax mergers and acquisitions department within the firm’s tax practice. Chris mainly focuses on engagements primarily relating to shareholder restructuring exercises, succession planning engagements, mergers and acquisitions as well as general tax advisory services.

Nicola Attard is a manager at Deloitte Malta, forming part of the mergers and acquisitions department within the firm’s tax practice. She currently focuses on tax advisory engagements, primarily relating to succession planning, operational restructuring exercises as well as mergers and acquisitions.

EVeNT CPE COMPETENCies

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.

The Malta Institute of Accountants upcoming events

M26083 - VAT in Financial Services (Online) (2 Sep 2026)

Registration Time: 09:00 Sessions Time: 09:15 - 12:30 including a 15-minute break Speakers: Mr Kenneth Cremona & Ms Michela Scicluna Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)MIA Members: €40.00Non-MIA Members: €75.00Retired Members: €20.00Students: €30.00

BACKGROUND INFORMATION

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

VAT treatment of common financial services.

Scope and limitations of VAT exemptions.

Input VAT recovery and partial attribution challenges.

Cross-border transactions and outsourcing arrangements.

Practical financial services VAT scenarios.

Why is the session of relevance to our members?

Target Audience

Professionals working in or advising banks, investment firms, insurance companies, fintech operators, compliance teams, accountants, and tax practitioners involved in VAT reporting or advisory work.

Speakers' Profiles

EVeNT CPE COMPETENCies

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.

M26070 - Managing VAT Risks (avoiding Penalties, Interest and Assessments)(Online) (10 Sep 2026)

Registration Time: 09:00 Session Time: 09:15 - 12:30 including a 15-minute break Speaker: Mr Saviour Bezzina Venue: Online Webinar

Participation Fees MIA Members: €40.00Non-MIA Members: €75.00Retired Members: €20.00Students: €30.00

BACKGROUND INFORMATION

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• VAT Risks (including risks pertaining to VAT Treatment, VAT Registrations, VAT Claimability, VAT Forms etc.) • VAT Consequences (Penalties, Interest, Assessments) • Practical Tips and Actions to minimise such VAT risks

Why is the session of relevance to our members?

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

EVeNT CPE COMPETENCies

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.

M26069 - Malta income tax and duty implications of immovable property ownership (Online) (15 Sep 2026)

Registration Time: 13:15 Sessions Time: 13:30 - 16:45 including a 15-minute break Speakers: Mr Christian Vella & Ms Nicola Attard Venue: Online Webinar

Participation Fees MIA Members: €40.00Non-MIA Members: €75.00Retired Members: €20.00Students: €30.00

BACKGROUND INFORMATION

Immovable property ownership gives rise to a number of Malta income tax considerations, depending on the fact pattern of the case at hand. There are also a number of Malta capital gains and duty considerations which find application upon transfers of immovable property.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Malta income tax considerations arising in respect of the ownership of immovable property, including impacts on tax account allocations for companies

Malta capital gains considerations arising in respect of the transfer of immovable property

Malta duty considerations arising in respect of the transfer of immovable property

Brief overview of the Malta VAT considerations arising in respect of the ownership of immovable property

Why is the session of relevance to our members?

Target Audience

Accountants, tax advisors, tax practitioners, lawyers, notaries

Speakers' Profiles

EVeNT CPE COMPETENCies

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.

M26084 - VAT in the Gaming Sector: Levelling Up Your Tax Knowledge (Online) (17 Sep 2026)

Registration Time: 09:00 Sessions Time: 09:15 - 12:30 including a 15-minute break Speakers: Mr Kenneth Cremona & Ms Michela Scicluna Venue: Online Webinar

Participation FeesMIA Members: €40.00Non-MIA Members: €75.00Retired Members: €20.00Students: €30.00

BACKGROUND INFORMATION

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Overview of the gaming sector from a VAT perspective.

VAT treatment of gaming and related services.

Cross-border and place of supply considerations.

Input VAT recovery issues.

Recent developments and case studies.

Why is the session of relevance to our members?

Attendees will gain clarity on the VAT treatment of gaming supplies and learn how to navigate cross-border and mixed-use complexities. The session is ideal for both industry professionals and advisors seeking to strengthen their technical understanding.

Target Audience

Gaming operators, platform providers, accountants, VAT advisors, compliance teams, and legal professionals working in or advising the gaming industry.

Speakers' Profiles

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speakers: Mr Kenneth Cremona & Ms Michela Scicluna
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

Professionals working in or advising banks, investment firms, insurance companies, fintech
operators, compliance teams, accountants, and tax practitioners involved in VAT reporting or
advisory work.

Registration Time: 09:00
Session 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

• VAT Risks (including risks pertaining to VAT Treatment, VAT Registrations, VAT Claimability, VAT Forms etc.)
• VAT Consequences (Penalties, Interest, Assessments)
• Practical Tips and Actions to minimise such VAT risks

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Mr Christian Vella & Ms Nicola Attard
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speakers: Mr Kenneth Cremona & Ms Michela Scicluna
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

Attendees will gain clarity on the VAT treatment of gaming supplies and learn how to navigate
cross-border and mixed-use complexities. The session is ideal for both industry professionals
and advisors seeking to strengthen their technical understanding.