The Malta Institute of Accountants upcoming events

M26064 - Shareholder rights: powers, protections and compromises (Online) (1 Sep 2026)

Tue, 01 Sep 2026 07:15:00 GMT

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Dr Gianluca Busuttil
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 session will provide an overview of the formal and information considerations that should be considered when designing the operational structure of a company, so as to ensure that the interests of shareholders and broadly respected and to ensure that any expectations vis-à-vis the interests of majority and minority shareholders are appropriately recognised and regulated. Among other things, this session will unpack the relevant provisions of the Companies Act with respect to both private and public companies as to corporate deadlock and the unfair prejudice of shareholders, provide an overview of the relevant rules that specifically regulate the role of minority shareholders within public and listed companies, and provide a practical outline of the mechanisms and frameworks that can be used by shareholders to manage their relationship and to effectively balance fairness and practicality to ensure good governance and transparency.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The legal status of a “minority shareholder”
Statutory protections for shareholders from unfair prejudice
Minority shareholder mechanisms
Managing deadlock risk
Deadlock resolution mechanisms
Exit planning

Why is the session of relevance to our members?

This session provides practical guidance on how to structure companies in a way that reduces the risk of shareholder disputes, unfair prejudice, and deadlock. By examining both mandatory rules under the Companies Act and areas where parties have contractual flexibility, attendees will gain valuable insights into balancing fairness with commercial practicality. Whether you are a member or non-member, this session will help you anticipate challenges at the outset and design more resilient and effective corporate arrangements to avoid minority shareholder disputes before they happen.

Target Audience

This session is aimed at accountants, lawyers, corporate service providers, company directors, shareholders, and advisors involved in the structuring and governance of Maltese companies, both public and private. It will also be relevant for professionals engaged in corporate finance, private clients, and anyone dealing with shareholder relations or drafting shareholder agreements.

Speaker's Profile

Gianluca Busuttil is a senior associate within the Deloitte Legal, specialising in regulatory compliance and developing areas of regulation in fields including artificial intelligence and digital services. Gianluca has followed the development of artificial intelligence regulation since the commencement of their discussion at an EU level and has experience in the practical perspective of AI regulation.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

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.

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

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.

M26071 - The Accountant as the Trusted Advisor (Online) (3 Sep 2026)

Thu, 03 Sep 2026 07:15:00 GMT

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Mr Clayton Degiorgio
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 role of accountants has expanded dramatically, evolving from traditional number‑crunching to high‑impact strategic advisory. Today’s accountants serve as trusted partners who provide the financial insight and forward‑looking guidance businesses need to navigate increasingly complex environments. Their value is rooted in expertise, integrity, and a steadfast commitment to ethical standards, all of which reinforce the trust placed in them.
Modern accountants deliver a broad spectrum of advisory services, including financial planning, tax compliance, risk management, performance analysis, and strategic decision support. This shift reflects a growing expectation for accountants not only to maintain accurate financial records but also to interpret data, anticipate challenges, and help drive sustainable business growth.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• How the Accountant’s Role Has Evolved
• What “Trusted Advisor” Really Means
• Core Advisory Capabilities Modern Accountants Must Master
• Building Credibility Through Ethical Standards
• Technology as an Enabler of Advisory Work
• Challenges and Opportunities
• Case Studies: Accountants Driving Business Outcomes

Why is the session of relevance to our members?

The session equips participants with a solid understanding of how accountants contribute to strategic decision‑making, helping them position themselves as valuable advisors who drive business insight and organisational growth.

Target Audience

This session is designed for accountants, firm members, managers, directors, and anyone interested in understanding the expanding role of accountants as trusted strategic advisors.

Speaker's Profile

Clayton has graduated as a qualified Accountant with a Distinction from the University of Malta in 2015 and is a Certified Public Accountant and a Member of the Malta Institute of Accountants.
Having started his experience with one of the Big Four both within the Tax Department and Audit Department, he moved on to Accountancy related positions in the industry. In his experience as an in-house Accountant, Clayton has worked in the services, manufacturing, retail, and travel industries for over ten years.
He currently holds the position of Group CFO with a reputable Maltese company operating within the tour operating industry and has a firm providing audit, tax, accounting and advisory services.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

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.

WEBINARS TERMS AND CONDITIONS

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

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.

M26096 - Winning the Talent War: Effective Hiring in a Tight Labour Market (Online) (11 Sep 2026)

Fri, 11 Sep 2026 07:15:00 GMT

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Ms Mariella Galea
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 session equips managers and team leaders with practical tools to attract and select the right people for their teams in a competitive labour market. It focuses on building a strong employer reputation, writing effective job descriptions, interviewing confidently, and creating a positive candidate experience. Participants will learn how to make smarter hiring decisions that strengthen their team and contribute to long-term business success.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• Building and maintaining employer reputation

• Attracting suitable candidates

• Creating effective job descriptions and adverts

• Managing the recruitment process

• Developing interviewing skills

• Selecting the best-fit candidates

• Avoiding common recruitment pitfalls

• Delivering a positive candidate experience beyond the interview stage

Why is the session of relevance to our members?

Attending this session will help participants enhance their recruitment and interviewing skills, improve the quality of hiring decisions, and build a stronger employer reputation. The session offers practical guidance on attracting the right candidates, conducting effective interviews, avoiding common recruitment mistakes, and creating a positive candidate experience, ultimately supporting better team performance and long-term talent retention.

Target Audience

Hiring managers, team leaders, business owners, entrepreneurs, SMEs developing their recruitment practices, and professionals involved in attracting, interviewing, and selecting talent.

Speaker's Profile

Mariella Galea is an HR Consultant and Trainer at HR TalentLEAD a trusted partner for organisations seeking to optimise their HR processes and build high performing teams. With over 25 years of experience in driving learning and leading people, she brings a wealth of HR expertise and professional experience to provide innovative HR solutions.
She has driven projects and initiatives related to excellence in HR, leadership development, training programmes, employee engagement, performance management and HR technology, supporting organisations to deliver on their purpose through their people.

EVeNT CPE COMPETENCies

3 Professional

WEBINARS TERMS AND CONDITIONS

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

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

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.

M26061 - Lessons learnt from Quality Assurance Unit inspection visits (Online) (29 Sep 2026)

Tue, 29 Sep 2026 07:30:00 GMT

Registration Time:09:15
Sessions Time: 09:30- 11:30 No Break
Speaker: Mr Roderick Falzon
Venue: Online Webinar

Participation Fees
MIA Members: €28

Non-MIA Members: €50.00

Retired Members: €15.00

Students: €20.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

The session explains common findings that the QAU has identified when conducting reviews on completed audit engagements. Throughout this session we will be discussing the key findings and observations as indicated in the Accountancy Board’s annual report and common pitfalls of SME audits.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The session shall start off with a general background and changes effecting the profession. We shall then delve into the key visit findings, ISAs breaches and observations identified by the Quality Assurance Unit during inspection visits as well common pitfalls of SME audits. We shall then provide recommendations and solutions that sole practitioners and audit firms should take on-board and implement to address audit findings.

Why is the session of relevance to our members?

The outcome of this session is to learn how to effectively perform better audits.

Target Audience

This session is mainly intended to sole practitioners providing audit services and to audit firms in particular audit engagements partners, audit managers and other audit team members, quality assurance consultants and sub-contractors.

Speaker's Profile

Mr Roderick Falzon is a certified public accountant and holds a practicing certificate in auditing. He holds an ACCA professional qualification and is a fellow of the Malta Institute of Accountants. He also holds a B. Com (Hons) Management degree from the University of Malta. He worked for a number of years with one of the Big Four audit firms. Since 2014, he has been working as audit quality assurance reviewer in the Quality Assurance Unit within the Ministry for Finance where he performs quality assurance visits to sole practitioners and audit firms. He also participates in one of the colleges within the Committee of European Auditing Oversight Bodies.

EVeNT CPE COMPETENCies

2 Core

WEBINARS TERMS AND CONDITIONS

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

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.

M26074 - Hotel & Vessel Valuations: The Do’s and Don’ts (Online) (2 Oct 2026)

Fri, 02 Oct 2026 07:15:00 GMT

Registration Time:09:00
Sessions Time: 09:15 - 12:30 No Break
Speaker: Ms Oriana Abela
Venue: Online Webinar

Participation Fees
MIA Members: €40

Non-MIA Members: €75.00

Retired Members: €20.00

Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

This session will focus on the accounting challenges associated with valuing specific asset classes—particularly hotels and vessels/shipping—where judgment, estimates and sector specific risks play a significant role. The session aims to bridge theory and practice, highlighting common pitfalls observed in real life engagements.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The various types of valuations methodologies and the differences in approach
Carrying out a valuation of a vessel
Carrying out a valuation of a hotel
Relying on an expert in terms of ISA620
Assessing the uplift in the financial statements
Impairment indicators and cash generating unit (CGU) determination
Practical examples
Challenges encountered during our valuations

Why is the session of relevance to our members?

This session offers a practical, experience driven perspective on some of the most judgment heavy areas of IFRS. It will equip attendees with a clearer understanding of how hotels and vessels should be valued, highlight common mistakes to avoid, and provide insights that are directly applicable to both preparers and reviewers of financial statements. Both members and non members will benefit from real world examples and focused discussions that go beyond textbook.

Target Audience

Finance directors and financial controllers
Accountants involved in asset heavy businesses
Auditors and assurance professionals
Advisors dealing with hospitality or shipping clients

Speaker's Profile

Oriana Abela is a Partner at Grant Thornton engaged in the Transaction Advisory Services (TAS), a department specialising in corporate finance. She holds an honours degree in Accountancy from the University of Malta and is also ACCA qualified. In 2013, Oriana graduated from the University of Wales with distinction obtaining a Master in Finance, specialising in Mergers and Acquisitions.
Oriana specialises in the capital markets division, whereby she assists clients with the raising of debt (traditional and green) and equity finance through the local capital market. She has listed clients on the main market, Prospects MTF as well as the Institutional FInancial Securities Market. Oriana also heads the local and cross-border vendor and buy-side due diligence assignments for clients operating in various sectors such as retail, manufacturing, banking, aviation, pharmaceutical and real estate. She has an accumulated wealth of experience assisting both local and international clients operating across various industries through the delivery of valuations, mergers and acquisitions, due diligences, business plans, restructuring, financial projections and pension provision.
Prior to joining Grant Thornton in 2015, Oriana worked at two leading Big 4 companies in Malta, whereby she was involved in a variety of corporate finance engagements, servicing clients mainly in the real estate, telecommunications, utility, retail, gaming, insurance and beverage industry, both in the private and public sector in relation to a number of different assignments including but not limited to buy-side and vendor cross-border due diligence assignments, purchase price allocation assignments, raising of finance on the stock market, feasibility studies/financial projections, debt restructuring, strategic review, valuations of business and equity share capital, impairment review of investment properties and review of the pension provision and assistance with any necessary settlement offers.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

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.

M26048 - Dissecting Red Flags and Ongoing Monitoring in Directorship Services (Online) (6 Oct 2026)

Tue, 06 Oct 2026 07:15:00 GMT

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

BACKGROUND INFORMATION

Directorship services remain a key focus area for regulatory scrutiny in Malta. Drawing on recent supervisory findings and enforcement insights published by the FIAU, this session will provide a practical deep dive into red flags, transaction monitoring failures, governance weaknesses, and trigger events that require reassessment. Whether you provide directorship services directly or oversee compliance within your organisation, this session will equip you with the tools to strengthen monitoring frameworks, mitigate regulatory exposure, and align your practices with current supervisory expectations. Attendance is highly recommended for both members and non-members seeking to enhance their AML/CFT compliance and governance standards.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The risk landscape for directorship services in Malta, including NRA findings
Regulatory expectations under the PMLFTR and Implementing Procedures (Part II – CSPs)
Key red flags and governance weaknesses that increase AML/CFT exposure
Scrutiny of large, complex and unusual transactions
Trigger events requiring reassessment of the business relationship
Building a defensible risk-based ongoing monitoring framework
Escalation protocols and STR decision-making considerations
Practical case studies based on supervisory insights

The session will combine regulatory analysis with real-world scenarios to ensure practical takeaways.

Why is the session of relevance to our members?

Directorship services remain a key area of supervisory focus in Malta, with recent publications and enforcement insights from the Financial Intelligence Analysis Unit highlighting recurring weaknesses in transaction monitoring, trigger event reassessments and governance oversight. This session offers a practical, regulator-informed deep dive into the red flags and ongoing monitoring obligations attached to directorship roles, equipping attendees with actionable tools to strengthen their compliance frameworks and reduce exposure. Whether you are a member seeking to stay ahead of supervisory expectations or a non-member looking to benchmark and enhance your internal controls, this CPE session provides timely, relevant and implementable guidance.

Target Audience

This session is designed for Company Service Providers (CSPs), directors and nominee directors, company secretaries, MLROs and Compliance Officers, risk and governance professionals, warranted professionals providing directorship services, and senior management within corporate services firms.

Speaker's Profile

Dr. Elizabeth Sammut Borg, a seasoned lawyer and compliance specialist, currently holds the
position of Money Laundering Reporting Officer (MLRO) and Compliance Officer for
Investment Firms, CSP and Retirement Pension Scheme companies. Previously, Elizabeth
headed the the compliance and legal division as Director of Legal and Compliance at Dixcart
Management Malta Limited, serving also as MLRO and Compliance Officer on companies
licenced to offer CSP and trustee services.
As a dedicated compliance specialist, Elizabeth focuses on navigating the intricate landscape
of anti-money laundering and counter-financing of terrorism regulations as well as specialising
in regulatory compliance for CSPs and trustees. Her extensive experience extends to serving
as MLRO for CSPs, Trustees, and Fiduciaries, as well as retirement pension schemes
companies. Beyond her role, Elizabeth provides AML training and guidance contributing to
the development and enhancement of compliance standards within the industry.
Dr Borg graduated as a lawyer in 2010, subsequently reading Master’s Degree in International
Criminal Law, with the United Nations Interregional Crime Institute in Turin. Before joining
Dixcart, Elizabeth served as an employment law prosecutor and also worked at the Court of
the European Union in Luxembourg, as a legal jurist in the research and documentation
department

EVeNT CPE COMPETENCies

2 Core

WEBINARS TERMS AND CONDITIONS

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

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.

M26093 - Workplace Wellbeing for Finance Professionals: A Practical Mental Health Workshop (Online) (9 Oct 2026)

Fri, 09 Oct 2026 07:30:00 GMT

Registration Time:09:15
Sessions Time: 09:30- 11:30 No Break
Speaker: Ms Deborah Giordimaina
Venue: Online Webinar

Participation Fees
MIA Members: €28

Non-MIA Members: €50.00

Retired Members: €15.00

Students: €20.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

This workshop is designed to highlight the importance of mental health and well-being for professionals working in accounts and finance. Participants will explore common mental health challenges, including stress, anxiety, depression, and burnout, with a focus on recognising early warning signs and understanding their impact on both personal well-being and workplace performance. The workshop will examine the unique pressures associated with the accounts and finance profession, such as high workloads, tight deadlines, peak reporting periods, regulatory demands, and the expectation of accuracy, and how these factors can contribute to psychological strain. Throughout the session, attendees will gain practical knowledge, evidence-based strategies, and skills to support their mental health, build resilience, manage workplace stress effectively, and foster a healthier and more supportive work environment.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• Understanding mental health and well-being in the workplace and why it matters in accounts and finance roles.
• Recognising the signs and symptoms of stress, anxiety, depression, and burnout.
• Exploring workplace factors that contribute to mental health challenges, including workload, deadlines, and work-life balance.
• Learning practical strategies to manage stress, build resilience, and maintain psychological well-being.
• Identifying sources of support and promoting a mentally healthy and supportive workplace culture.

Why is the session of relevance to our members?

This workshop is intended for professionals working in accounts, finance, and audit who want to gain the knowledge and practical tools needed to recognise, manage, and respond to mental health challenges in high-pressure work environments. It is particularly relevant for those seeking to promote and maintain well-being, reduce the impact of stress and burnout, and support healthier working practices for themselves and their teams.

Target Audience

This workshop is intended for professionals working in accounts, finance, and audit functions across all levels of experience and responsibility.

Speaker's Profile

Deborah Giordimaina is a senior health psychologist, gestalt psychotherapist, and registered clinical supervisor with extensive experience in the mental health field. She has worked across various sectors, including psychiatric and community settings, providing therapeutic support to individuals facing mental health difficulties stemming from psychiatric or medical conditions. She has always had a keen interest in working with different population groups and throughout her career she has had the opportunity to work in the areas of child and adolescent mental health, education, and medical health. She offers supervision to professionals working in clinical settings. Beyond her clinical and supervisory roles, Deborah also lectures at various educational institutes, including the University of Malta.

EVeNT CPE COMPETENCies

3 Professional

WEBINARS TERMS AND CONDITIONS

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.

M26052 - Basic Principles of Competition Law - (Online) (13 Oct 2026)

Tue, 13 Oct 2026 07:15:00 GMT

A session organised in collaboration with the Malta Competition and Consumer Affairs Authority (MCCAA).

Registration Time: 09:00
Sessions Time: 09:15- 12:30 including a 15-minute break
Speaker: Dr Bernice Bianchi
Venue: Online Webinar

Participation Fees
MIA Members: €40

Malta Chamber of Commerce Members: €40

Malta Chamber of SMEs Members : €40.00

Non-MIA Members: €80.00

Retired Members: €40.00

Students: €40.00

Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

The session will discuss the fundamental notions of Maltese competition law, with particular reference to EU law. It will provide an overview of the Maltese Competition Act and its main sources, namely Article 101 and Article 102 of the TFEU.
The discussion will begin by considering anticompetitive agreements as contemplated under Article 5 of the Competition Act, in particular examining what constitutes collusive behaviour between undertakings. This will be followed by an analysis of Article 9 of the Competition Act, addressing the notion of dominance, the special responsibility borne by dominant undertakings, and the abuse of such dominant positions.
Finally, the session will address merger control in Malta, with specific reference to the appraisal of concentrations in the Maltese scenario.

Why is the session of relevance to our members?

Managerial or corporate accountants, business or financial advisors, CEOs, accounting consultants and advisory professionals can all find this course useful in their work. These professionals must keep abreast on the competition law consequences which might be triggered during the business activities of the company. Examples of when these issues will arise would be in the case a company holds a dominant position in a relevant market or in the case where mergers or acquisitions with other companies are being contemplated. In the latter cases, there are certain notification obligations and the merger clearance would be required in terms of the specific competition rules.

Target Audience

Accountants and other professionals who are in managerial or decision making roles

Speaker's Profile

Dr Bernice Bianchi is a senior legal officer at the Office for Competition within the Malta Competition and Consumer Affairs Authority, joining the Office in 2014 after obtaining her Doctor of Laws degree (LL.D.) from the University of Malta. She is involved in overseeing investigations into suspected infringements of Maltese and EU Competition law and holds a warrant to practice before the Maltese Law Courts, representing the Office in litigation before the Maltese Courts. Bernice is also a visiting lecturer at the University of Malta, lecturing in competition law.

EVeNT CPE COMPETENCies

3 Professional

WEBINARS TERMS AND CONDITIONS

DISCLAIMEr

By registering and/or booking for this event, you agree that MIA will collect your information and use it in accordance with its Privacy Notice available at the following link. Booking and personal data collected may also be shared with MCCCA for the purpose of administering the event

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

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.

M26082 - The Management Accountant: Managing the expectations of the various stakeholders (Online) (23 Oct 2026)

Fri, 23 Oct 2026 07:15:00 GMT

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Mr Clayton Degiorgio
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

Management accounting information plays a critical role in meeting the diverse needs and expectations of an organisation’s stakeholders. By delivering relevant, timely, and accurate insights, management accountants enable stakeholders to make informed decisions, assess organisational performance, and understand the financial and operational implications of strategic choices.
Effective management accounting requires the use of techniques and tools that are appropriately tailored to the organisation’s size, complexity, and activities. When applied well, these techniques enhance transparency, support strategic alignment, and strengthen trust between the organisation and its stakeholders.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• Understanding Stakeholders and Their Expectations
• The Evolving Role of the Management Accountant
• Providing reliable accounting information to stakeholders
• Tools and Techniques That Enhance Stakeholder Value
• Technology and Data Expectations
• Ethical Responsibilities and Professional Judgement
• Managing Conflicting Stakeholder Interests
• Case studies

Why is the session of relevance to our members?

This session aims to empower attendees with a comprehensive understanding of how the information provided by accountants plays a vital role for the diverse stakeholders within a company.

Target Audience

This session is designed for accounting professionals who want to strengthen their ability to understand, anticipate, and manage the diverse expectations of stakeholders across an organisation. It equips participants with the insight and practical skills needed to deliver meaningful, decision‑ready information and to operate confidently as trusted partners in the business

Speaker's Profile

Clayton Degiorgio has graduated as a qualified Accountant with a Distinction from the University of Malta in 2015 and is a Certified Public Accountant and a Member of the Malta Institute of Accountants.
Having started his experience with one of the Big Four both within the Tax Department and Audit Department, he moved on to Accountancy related positions in the industry. In his experience as an in-house Accountant, Clayton has worked in the services, manufacturing, retail, and travel industries for ten years.
He currently holds the position of Group CFO with a reputable Maltese company operating within the tour operating industry and has a firm providing audit, tax, accounting and advisory services.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

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

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

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.

M26068 - AML Basics & Red Flags in CASPs (Crypto-Asset Service Providers) (Online) (3 Nov 2026)

Tue, 03 Nov 2026 08:30:00 GMT

Registration Time: 09:15
Sessions Time: 09:30- 11:30 including a 15-minute break
Speaker: Dr Elizabeth Sammut Borg
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.

BACKGROUND INFORMATION

The rapid growth of crypto-assets has brought increased regulatory scrutiny, placing Crypto-Asset Service Providers (CASPs) at the forefront of Anti-Money Laundering (AML) compliance efforts. At the same time, other obliged entities and service providers interacting with CASPs—such as financial institutions, payment providers, and corporate service providers—are increasingly exposed to crypto-related risks.
A key development in this space is the implementation of the Travel Rule, which introduces new requirements around the collection and sharing of originator and beneficiary information in crypto transactions. This creates both operational and compliance challenges for CASPs and their counterparties.
As regulatory expectations continue to evolve, organisations must ensure they are equipped to identify, assess, and respond to financial crime risks effectively.
This session provides a practical introduction to AML fundamentals within the crypto environment, with a strong focus on recognising red flags, understanding Travel Rule obligations, and applying risk-based controls in day-to-day operations.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• Overview of AML/CFT obligations applicable to CASPs

• Key financial crime risks in crypto-asset activities

• The Travel Rule: scope, requirements, and practical implementation challenges

• Common red flags in crypto-related transactions and business relationships

• Customer Due Diligence (CDD) and Enhanced Due Diligence (EDD) in a crypto context

• Transaction monitoring considerations involving CASPs

• Practical case studies across CASPs and counterparties

Why is the session of relevance to our members?

As regulatory expectations tighten, including the implementation of the Travel Rule, CASPs face increasing compliance complexity and scrutiny. Many organisations are still navigating how to apply these requirements effectively in practice.
This session delivers practical, real-world insights into crypto-related AML risks, highlighting common red flags and key implementation challenges. Attendees will gain actionable knowledge to strengthen compliance frameworks, improve detection of suspicious activity, and better manage regulatory expectations.

Target Audience

• Employees of Crypto-Asset Service Providers (CASPs)
• Compliance and AML/CFT professionals
• Financial institutions/Subject Persons interacting with CASPs
• Risk, fraud, and onboarding teams

Speaker's Profile

Dr. Elizabeth Sammut Borg, a seasoned lawyer and compliance specialist, currently holds the
position of Money Laundering Reporting Officer (MLRO) and Compliance Officer for
Investment Firms, CSP and Retirement Pension Scheme companies. Previously, Elizabeth
headed the the compliance and legal division as Director of Legal and Compliance at Dixcart
Management Malta Limited, serving also as MLRO and Compliance Officer on companies
licenced to offer CSP and trustee services.
As a dedicated compliance specialist, Elizabeth focuses on navigating the intricate landscape
of anti-money laundering and counter-financing of terrorism regulations as well as specialising
in regulatory compliance for CSPs and trustees. Her extensive experience extends to serving
as MLRO for CSPs, Trustees, and Fiduciaries, as well as retirement pension schemes
companies. Beyond her role, Elizabeth provides AML training and guidance contributing to
the development and enhancement of compliance standards within the industry.
Dr Borg graduated as a lawyer in 2010, subsequently reading Master’s Degree in International
Criminal Law, with the United Nations Interregional Crime Institute in Turin. Before joining
Dixcart, Elizabeth served as an employment law prosecutor and also worked at the Court of
the European Union in Luxembourg, as a legal jurist in the research and documentation
department

EVeNT CPE COMPETENCies

2 Core

WEBINARS TERMS AND CONDITIONS

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

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.

M26077 - GAPSME Advance - A 9 Hour Package (Online) (11 Nov 2026)

Wed, 11 Nov 2026 12:30:00 GMT

Registration Time: 13:15

Sessions Time: 13:30 - 16:45 including a 15 minute break

Speakers: Mr Neville Saliba, Ms Kristina Vella Jones & Ms Ranim Elnifro
Venue: Online Webinar

Participation Fees
MIA Members: €110.00

Non-MIA Members: €215.00

Retired Members: €50.00

Students: €80.00

BACKGROUND INFORMATION

GAPSME(General Accounting Principles for Small and Medium-Sized Entities) is the default accounting framework in Malta for accounting periods commencing on or after 1 January 2016. Maltese small and medium sized companies are allowed to use this reporting framework, yet required to comply with IFRSs (International Financial Reporting Standards) should they be recognised as large companies or subject to some exceptions.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

1. A detailed understanding of the general applicability of GAPSME
2. General topics under GAPSME
a. Accounting concepts
b. General presentation
c. Policies, estimates and errors
3. Specific topics under GAPSME:
a. Revenue
b. Property, Plant and Equipment
c. Investment Property
d. Financial Assets, Financial Liabilities and Equity
e. Investments in Subsidiaries, Associates and Joint Ventures
f. Intangible Assets other than Goodwill
g. Impairment of Assets
h. Government Grants
i. Leases
j. Inventories
k. Income Taxes
l. Provisions and Contingencies
m. Foreign Currency Translation
n. Post Balance Sheet Events
o. Related Party Disclosures
p. Discontinued Operations and Assets Held For Sale
a. Revenue
b. Property, Plant and Equipment
c. Investment Property
d. Financial Assets, Financial Liabilities and Equity
e. Investments in Subsidiaries, Associates and Joint Ventures
f. Intangible Assets other than Goodwill
g. Impairment of Assets
h. Government Grants
i. Leases
j. Inventories
k. Income Taxes
l. Provisions and Contingencies
m. Foreign Currency Translation
n. Post Balance Sheet Events
o. Related Party Disclosures
p. Discontinued Operations and Assets Held For Sale

Why is the session of relevance to our members?

The large majority of companies registered in Malta fall below the medium company threshold, meaning that a good portion of clients for accountants and auditors will follow this reporting framework. MIA members are therefore encouraged to attend the sessions to obtain or refresh their understanding of the main concepts that one needs to apply under GAPSME, as well as how these concepts differ from those applied under IFRSs.

Target Audience

The course is specifically targeted to accounting professionals and students, especially those who are pursuing or intend to pursue a career in audit or financial reporting.

Speakers' Profiles

Neville Saliba joined Deloitte in 2024, bringing with him a wealth of expertise in IFRS advisory services, consolidations, and financial reporting framework conversions. After earning his Master’s in Accountancy from the University of Malta in 2020, Neville began his career in client accounting, which quickly evolved into a focus on accounting advisory. He has since supported corporate clients' Heads of External Reporting with complex IFRS and GAPSME challenges, alongside delivering tailored training programs. Passionate about advancing the accounting profession, Neville actively engages in industry discussions and frequently delivers lectures and CPE sessions on financial reporting topics.

Ranim Elnifro recently completed Master in Accountancy at the University of Malta and is part of Deloitte Malta’s Assurance practice, where she specialises in Accounting & Reporting Advisory across a diverse portfolio of industries. She contributes to advisory projects on financial reporting matters, assists in the close-off and consolidation process of public interest entities, and supports the delivery of IFRS training programmes for clients and internal team

Kristina Vella Jones joined Deloitte Malta's Audit & Assurance business in 2022 and recently completed a Master's in Accountancy. After gaining foundational experience in Audit, she transitioned to the Assurance practice, where she now specialises in Accounting & Reporting Advisory across a diverse portfolio of industries. Kristina delivers expertise in strategic guidance on complex transactions, IFRS compliance, the close-off and consolidation process of public interest entities, and the delivery of IFRS training programs.

EVeNT CPE COMPETENCies

9 Core

WEBINARS TERMS AND CONDITIONS

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

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

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.

M26077 - GAPSME Advance - A 9 Hour Package (Online) (18 Nov 2026)

Wed, 18 Nov 2026 12:30:00 GMT

Registration Time: 13:15

Sessions Time: 13:30 - 16:45 including a 15 minute break

Speakers: Mr Neville Saliba, Ms Kristina Vella Jones & Ms Ranim Elnifro
Venue: Online Webinar

Participation Fees
MIA Members: €110.00

Non-MIA Members: €215.00

Retired Members: €50.00

Students: €80.00

BACKGROUND INFORMATION

GAPSME(General Accounting Principles for Small and Medium-Sized Entities) is the default accounting framework in Malta for accounting periods commencing on or after 1 January 2016. Maltese small and medium sized companies are allowed to use this reporting framework, yet required to comply with IFRSs (International Financial Reporting Standards) should they be recognised as large companies or subject to some exceptions.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

1. A detailed understanding of the general applicability of GAPSME
2. General topics under GAPSME
a. Accounting concepts
b. General presentation
c. Policies, estimates and errors
3. Specific topics under GAPSME:
a. Revenue
b. Property, Plant and Equipment
c. Investment Property
d. Financial Assets, Financial Liabilities and Equity
e. Investments in Subsidiaries, Associates and Joint Ventures
f. Intangible Assets other than Goodwill
g. Impairment of Assets
h. Government Grants
i. Leases
j. Inventories
k. Income Taxes
l. Provisions and Contingencies
m. Foreign Currency Translation
n. Post Balance Sheet Events
o. Related Party Disclosures
p. Discontinued Operations and Assets Held For Sale
a. Revenue
b. Property, Plant and Equipment
c. Investment Property
d. Financial Assets, Financial Liabilities and Equity
e. Investments in Subsidiaries, Associates and Joint Ventures
f. Intangible Assets other than Goodwill
g. Impairment of Assets
h. Government Grants
i. Leases
j. Inventories
k. Income Taxes
l. Provisions and Contingencies
m. Foreign Currency Translation
n. Post Balance Sheet Events
o. Related Party Disclosures
p. Discontinued Operations and Assets Held For Sale

Why is the session of relevance to our members?

The large majority of companies registered in Malta fall below the medium company threshold, meaning that a good portion of clients for accountants and auditors will follow this reporting framework. MIA members are therefore encouraged to attend the sessions to obtain or refresh their understanding of the main concepts that one needs to apply under GAPSME, as well as how these concepts differ from those applied under IFRSs.

Target Audience

The course is specifically targeted to accounting professionals and students, especially those who are pursuing or intend to pursue a career in audit or financial reporting.

Speakers' Profiles

Neville Saliba joined Deloitte in 2024, bringing with him a wealth of expertise in IFRS advisory services, consolidations, and financial reporting framework conversions. After earning his Master’s in Accountancy from the University of Malta in 2020, Neville began his career in client accounting, which quickly evolved into a focus on accounting advisory. He has since supported corporate clients' Heads of External Reporting with complex IFRS and GAPSME challenges, alongside delivering tailored training programs. Passionate about advancing the accounting profession, Neville actively engages in industry discussions and frequently delivers lectures and CPE sessions on financial reporting topics.

Ranim Elnifro recently completed Master in Accountancy at the University of Malta and is part of Deloitte Malta’s Assurance practice, where she specialises in Accounting & Reporting Advisory across a diverse portfolio of industries. She contributes to advisory projects on financial reporting matters, assists in the close-off and consolidation process of public interest entities, and supports the delivery of IFRS training programmes for clients and internal team

Kristina Vella Jones joined Deloitte Malta's Audit & Assurance business in 2022 and recently completed a Master's in Accountancy. After gaining foundational experience in Audit, she transitioned to the Assurance practice, where she now specialises in Accounting & Reporting Advisory across a diverse portfolio of industries. Kristina delivers expertise in strategic guidance on complex transactions, IFRS compliance, the close-off and consolidation process of public interest entities, and the delivery of IFRS training programs.

EVeNT CPE COMPETENCies

9 Core

WEBINARS TERMS AND CONDITIONS

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

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

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.

M26077 - GAPSME Advance - A 9 Hour Package (Online) (25 Nov 2026)

Wed, 25 Nov 2026 12:30:00 GMT

Registration Time: 13:15

Sessions Time: 13:30 - 16:45 including a 15 minute break

Speakers: Mr Neville Saliba, Ms Kristina Vella Jones & Ms Ranim Elnifro
Venue: Online Webinar

Participation Fees
MIA Members: €110.00

Non-MIA Members: €215.00

Retired Members: €50.00

Students: €80.00

BACKGROUND INFORMATION

GAPSME(General Accounting Principles for Small and Medium-Sized Entities) is the default accounting framework in Malta for accounting periods commencing on or after 1 January 2016. Maltese small and medium sized companies are allowed to use this reporting framework, yet required to comply with IFRSs (International Financial Reporting Standards) should they be recognised as large companies or subject to some exceptions.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

1. A detailed understanding of the general applicability of GAPSME
2. General topics under GAPSME
a. Accounting concepts
b. General presentation
c. Policies, estimates and errors
3. Specific topics under GAPSME:
a. Revenue
b. Property, Plant and Equipment
c. Investment Property
d. Financial Assets, Financial Liabilities and Equity
e. Investments in Subsidiaries, Associates and Joint Ventures
f. Intangible Assets other than Goodwill
g. Impairment of Assets
h. Government Grants
i. Leases
j. Inventories
k. Income Taxes
l. Provisions and Contingencies
m. Foreign Currency Translation
n. Post Balance Sheet Events
o. Related Party Disclosures
p. Discontinued Operations and Assets Held For Sale
a. Revenue
b. Property, Plant and Equipment
c. Investment Property
d. Financial Assets, Financial Liabilities and Equity
e. Investments in Subsidiaries, Associates and Joint Ventures
f. Intangible Assets other than Goodwill
g. Impairment of Assets
h. Government Grants
i. Leases
j. Inventories
k. Income Taxes
l. Provisions and Contingencies
m. Foreign Currency Translation
n. Post Balance Sheet Events
o. Related Party Disclosures
p. Discontinued Operations and Assets Held For Sale

Why is the session of relevance to our members?

The large majority of companies registered in Malta fall below the medium company threshold, meaning that a good portion of clients for accountants and auditors will follow this reporting framework. MIA members are therefore encouraged to attend the sessions to obtain or refresh their understanding of the main concepts that one needs to apply under GAPSME, as well as how these concepts differ from those applied under IFRSs.

Target Audience

The course is specifically targeted to accounting professionals and students, especially those who are pursuing or intend to pursue a career in audit or financial reporting.

Speakers' Profiles

Neville Saliba joined Deloitte in 2024, bringing with him a wealth of expertise in IFRS advisory services, consolidations, and financial reporting framework conversions. After earning his Master’s in Accountancy from the University of Malta in 2020, Neville began his career in client accounting, which quickly evolved into a focus on accounting advisory. He has since supported corporate clients' Heads of External Reporting with complex IFRS and GAPSME challenges, alongside delivering tailored training programs. Passionate about advancing the accounting profession, Neville actively engages in industry discussions and frequently delivers lectures and CPE sessions on financial reporting topics.

Ranim Elnifro recently completed Master in Accountancy at the University of Malta and is part of Deloitte Malta’s Assurance practice, where she specialises in Accounting & Reporting Advisory across a diverse portfolio of industries. She contributes to advisory projects on financial reporting matters, assists in the close-off and consolidation process of public interest entities, and supports the delivery of IFRS training programmes for clients and internal team

Kristina Vella Jones joined Deloitte Malta's Audit & Assurance business in 2022 and recently completed a Master's in Accountancy. After gaining foundational experience in Audit, she transitioned to the Assurance practice, where she now specialises in Accounting & Reporting Advisory across a diverse portfolio of industries. Kristina delivers expertise in strategic guidance on complex transactions, IFRS compliance, the close-off and consolidation process of public interest entities, and the delivery of IFRS training programs.

EVeNT CPE COMPETENCies

9 Core

WEBINARS TERMS AND CONDITIONS

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.

M26092 - Accounting Treatment of Customer Loyalty Points (Online) (26 Nov 2026)

Thu, 26 Nov 2026 08:15:00 GMT

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speakers: Mr John Debattista, Ms Miriam Rapa, Ms Martina Camilleri & Ms Philippa 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

Customer loyalty programs—such as points, rewards, and vouchers—have become a powerful marketing and branding tool, driving sales and customer engagement in the retail industry. In the past, international financial reporting standards offered little guidance on the accounting treatment of these programs. However, IFRS 15 has now provided clear direction on how they should be recognized and reported. This seminar will explain the requirements of IFRS 15 through practical examples, helping participants understand and apply the standard effectively.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• The five steps revenue recognition approach under IFRS 15
• How vouchers, coupons, loyalty points affect these steps and hence revenue measurement and recognition.
• Disclosure requirements

Why is the session of relevance to our members?

We shall be providing tangible and real life examples of how most customer loyalty programmes work and their impact on the accounting treatment.

Target Audience

Accountants working in the retail sectors, auditors, students.

Speaker's Profile

John Debattista is a Certified Public Accountant and Registered Auditor with over 20 years of experience in audit and assurance. Following a decade in a mid-tier audit firm, he co-founded Zampa Debattista, where he led the Audit and Assurance function as well as the Corporate Reporting Advisory team. John has extensive teaching experience, delivering lectures on audit and financial reporting for final stages of ACCA and ACA qualifications through the ICAEW (Institute of Chartered Accountants in England and Wales). He has taught the ACCA Diploma in IFRS (DipIFR) and frequently speaks at audit and financial reporting seminars organized by various institutes in Malta. John also served as MLRO (Money Laundering Reporting Officer) in his previous firm, with a focus on AML compliance and risk management. His expertise spans the financial services, gaming, and hospitality sectors. He has worked internationally on specialized assignments in cities such as Zurich, Bucharest, Vienna, and London. In 2024, John joined Deloitte’s audit function to further his impact in the field.

Miriam joined Deloitte's Audit & Assurance department in 2016, initially as a full-time employee while pursuing her ACCA qualification. She obtained her ACCA qualification in 2019, achieving full membership with both the ACCA and the Malta Institute of Accountants. With nine years of experience at Deloitte Malta, Miriam has developed a robust expertise in the financial services sector, particularly in the areas of investment management, banking, and regulatory compliance.
Throughout her career, Miriam has led audits and provided assurance services to national and international clients, with a strong emphasis on financial institutions. She has worked extensively with investment managers, providing insights and advisory on financial reporting, regulatory frameworks, and risk management. Her experience in the financial services industry has been bolstered by her leadership role in the audit of the Central Bank of Malta, where she has gained a deep understanding of central banking operations and financial regulatory oversight.
Miriam has also gained significant experience auditing a broad range of local businesses, including clients in the hospitality, retail, and other commercial sectors. Her exposure to these industries has enriched her professional perspective, enhancing her ability to tailor audit approaches to various business models and operational challenges. This breadth of experience has positioned Miriam as a versatile and trusted advisor, capable of delivering value-driven insights across multiple industries.

Martina joined Deloitte in 2017 after completing her Master’s in Accountancy from the University of Malta. With eight years of dedicated experience at Deloitte, Martina has developed a robust expertise in auditing, covering a diverse range of clients and industries. Throughout her tenure at Deloitte, Martina has been involved in auditing a broad cross-section of private and public companies, operating both locally and internationally. Her extensive experience includes working with companies in various sectors such as real estate, retail, and aviation. Martina has demonstrated exceptional proficiency in managing complex audit engagements, ensuring compliance with regulatory standards and delivering high-quality audits. In recent years, Martina has primarily focused on servicing local clients, leveraging her deep understanding of the Maltese market. She has successfully led audit teams for numerous publicly listed companies and large private groups with significant investments both within and outside of Malta. Her role has involved coordinating multi-location audit engagements, liaising with international teams, and providing strategic insights to enhance financial reporting and governance practices.
Martina is also actively involved in Deloitte’s internal training programmes, mentoring junior staff and contributing to the continuous professional development of the audit team.

Philippa recently qualified ACCA member after graduating with M.Sc in Economics (University of Malta). Brings 3 years of professional audit experience at Deloitte Malta, specializing in the Retail, Warehouse and Distribution (RWD) industry. Demonstrates expertise in financial audits, risk assessment, internal controls evaluation, and regulatory compliance.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

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.

M26098 - Customer Risk Assessment & the Risk-Based Approach (Online) (2 Dec 2026)

Wed, 02 Dec 2026 12:30:00 GMT

Registration Time: 13:15
Sessions Time: 13:30 - 15:30 including a 15-minute break
Speaker: Dr Elizabeth Sammut Borg
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.

BACKGROUND INFORMATION

A robust Customer Risk Assessment (CRA) is fundamental to an effective risk-based approach (RBA) to AML/CFT. It enables organisations to understand who their customers are, assess the level of money laundering and terrorist financing risk they present, and apply proportionate due diligence measures throughout the customer relationship.
Customer risk assessments play a critical role in the onboarding process, ensuring that firms collect the appropriate information, apply the correct level of Customer Due Diligence (CDD), and identify where Enhanced Due Diligence (EDD) may be required. They should also align with the firm's Business Risk Assessment (BRA) to ensure customer risks are assessed consistently within the organisation's overall risk framework.
This practical session will provide attendees with a clear understanding of customer risk assessments, their interaction with the Business Risk Assessment, and how to apply the risk-based approach effectively in line with regulatory expectations.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Introduction to Customer Risk Assessment (CRA): Purpose and regulatory expectations.
Customer Risk Assessment and Onboarding: Understanding your customer and determining the appropriate level of due diligence.
The Interaction between the CRA and the BRA: Ensuring customer risks are assessed consistently within the firm's overall risk framework.
Applying the Risk-Based Approach: Using customer risk assessments to determine the appropriate level of CDD, EDD, and ongoing monitoring.
Common Challenges and Best Practices: Practical examples and common deficiencies identified during supervisory reviews.

Why is the session of relevance to our members?

An effective Customer Risk Assessment is the foundation of a strong AML/CFT framework. This session will provide practical guidance on conducting customer risk assessments, strengthening onboarding processes, and applying a consistent risk-based approach in line with regulatory expectations. Attendees will gain practical insights to enhance compliance and improve the effectiveness of their AML/CFT controls.

Target Audience

Subject Persons
Compliance Officers
MLROs
Directors of Subject Persons
Compliance Executives

Speaker's Profile

Dr. Elizabeth Sammut Borg, a seasoned lawyer and compliance specialist, currently holds the
position of Money Laundering Reporting Officer (MLRO) and Compliance Officer for
Investment Firms, CSP and Retirement Pension Scheme companies. Previously, Elizabeth
headed the the compliance and legal division as Director of Legal and Compliance at Dixcart
Management Malta Limited, serving also as MLRO and Compliance Officer on companies
licenced to offer CSP and trustee services.
As a dedicated compliance specialist, Elizabeth focuses on navigating the intricate landscape
of anti-money laundering and counter-financing of terrorism regulations as well as specialising
in regulatory compliance for CSPs and trustees. Her extensive experience extends to serving
as MLRO for CSPs, Trustees, and Fiduciaries, as well as retirement pension schemes
companies. Beyond her role, Elizabeth provides AML training and guidance contributing to
the development and enhancement of compliance standards within the industry.
Dr Borg graduated as a lawyer in 2010, subsequently reading Master’s Degree in International
Criminal Law, with the United Nations Interregional Crime Institute in Turin. Before joining
Dixcart, Elizabeth served as an employment law prosecutor and also worked at the Court of
the European Union in Luxembourg, as a legal jurist in the research and documentation
department

EVeNT CPE COMPETENCies

2 Core

WEBINARS TERMS AND CONDITIONS

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

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.

M26081 -Leading Change in an Organisation: Financial & Operational Considerations (Online) (4 Dec 2026)

Fri, 04 Dec 2026 08:15:00 GMT

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Mr Clayton Degiorgio
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

Organisational change is the deliberate transition from a current state to a future state designed to improve performance, strengthen competitiveness, or enhance operational efficiency. In today’s fast‑moving business environment—where technology, customer expectations, and market conditions evolve rapidly—organisations must be able to adapt with both strategic intent and financial discipline.
This session will explore the financial and operational considerations that organisations must evaluate when planning or responding to change, with a particular focus on the critical role accountants play throughout the process. Accountants act as the organisation’s voice of clarity and reason: they assess financial feasibility, model scenarios, highlight risks, and ensure that decisions are grounded in reliable data. During implementation, they monitor costs, maintain internal controls, track performance, and provide the insights leaders need to keep the change initiative on course.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• Internal & External Factors Leading to Change in an Organisation

• Why Change Fails: The Financial & Operational Blind Spots

• Building the Financial Case for Change

• The Role of the Accountant in Planning for Change with Management

• Communicating Change in an Organisation

• Implementing and Leading Change in an Organisation

• Governance, Controls & Accountability During Change

• Case Studies

Why is the session of relevance to our members?

This session will equip attendees with the insight and practical understanding needed to actively contribute to, support, and co‑ordinate organisational change within their own workplace.

Target Audience

This session is intended for business owners, management, and accounting professionals to be able to understand, manage and coordinate change in their organisations.

Speaker's Profile

Clayton Degiorgio has graduated as a qualified Accountant with a Distinction from the University of Malta in 2015 and is a Certified Public Accountant and a Member of the Malta Institute of Accountants.
Having started his experience with one of the Big Four both within the Tax Department and Audit Department, he moved on to Accountancy related positions in the industry. In his experience as an in-house Accountant, Clayton has worked in the services, manufacturing, retail, and travel industries for ten years.
He currently holds the position of Group CFO with a reputable Maltese company operating within the tour operating industry and has a firm providing audit, tax, accounting and advisory services.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

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

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

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

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.

M26100 - Related Parties: Meeting GAPSME And IFRS Requirements (Online) (17 Dec 2026)

Thu, 17 Dec 2026 08:15:00 GMT

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Mr Paul Zammit
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

Transactions between related parties are common in practice and may significantly influence an entity's financial position, financial performance and cash flows. Although such transactions are often undertaken on normal commercial terms, the existence of relationships between related parties may affect business decisions in ways that are not always apparent from the face of the financial statements.

Financial reporting frameworks therefore require entities to identify related parties, understand the nature of the relationships involved, and provide appropriate disclosures that enable users of financial statements to appreciate the potential impact of those relationships.

This session provides participants with a practical understanding of the related party requirements under GAPSME and IAS 24 'Related Party Disclosures'. Emphasis will be placed on identifying related parties, distinguishing between relationships, balances and transactions that require disclosure, understanding the different disclosure requirements applicable under each framework, and applying these principles through practical examples commonly encountered in Malta.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

This three-hour CPE will be split into the following parts
Part 1 – GAPSME Small
Part 2 – GAPSME Medium
Part 3 – IFRS
For each part, we will be covering the definition of related parties, how activities with related parties may be appropriately disclosed in the financial statements and any special considerations to make (or pitfalls to be aware of).

Why is the session of relevance to our members?

In practice, members might be struggling to meet the requirements to be IFRS- or GAPSME- compliant.

Failure to identify related party relationships or transactions may result in incomplete financial statements, regulatory issues, audit findings, or misleading information for users.

This session aims to provide members with a practical framework for proactively and effectively identifying related parties, understanding the differing requirements under GAPSME and IFRS, and applying these principles confidently when preparing or reviewing financial statements.

Target Audience

Practising accountants, auditors, finance professionals, company accountants, and other practitioners involved in the preparation, review, or interpretation of financial statements prepared under GAPSME or IFRS. The session will also be beneficial to accounting students and professionals wishing to strengthen their understanding of related party disclosure requirements

Speaker's Profile

Paul Zammit is a Certified Public Accountant specialising in International Financial Reporting Standards and GAPSME legislation. Since 2017, Paul has focused on technical accounting research and engagements, including advisory projects and the review of financial statements for compliance with Maltese regulations. He is a member of the Malta Institute of Accountants’ Financial Reporting Committee and has contributed to key initiatives, including the 2024 amendments to GAPSME. Paul has been lecturing in financial reporting since 2018, delivering training to ACCA and ACA students, as well as CPE-accredited sessions for professionals across various firms and institutions. Today, as a sole practitioner, Paul focuses mainly on technical accounting services — advisory, compliance, lecturing, and coaching — combining strong subject-matter expertise with a practical, people-focused approach

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

M26064 - Shareholder rights: powers, protections and compromises (Online) (1 Sep 2026)

Registration Time: 09:00 Sessions Time: 09:15 - 12:30 including a 15-minute break Speaker: Dr Gianluca Busuttil 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

The legal status of a “minority shareholder” Statutory protections for shareholders from unfair prejudice

Minority shareholder mechanisms

Managing deadlock risk

Deadlock resolution mechanisms

Exit planning

Why is the session of relevance to our members?

Target Audience

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.

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.

M26071 - The Accountant as the Trusted Advisor (Online) (3 Sep 2026)

Registration Time: 09:00 Sessions Time: 09:15 - 12:30 including a 15-minute break Speaker: Mr Clayton Degiorgio 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

Why is the session of relevance to our members?

The session equips participants with a solid understanding of how accountants contribute to strategic decision‑making, helping them position themselves as valuable advisors who drive business insight and organisational growth.

Target Audience

This session is designed for accountants, firm members, managers, directors, and anyone interested in understanding the expanding role of accountants as trusted strategic advisors.

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.

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.

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Dr Gianluca Busuttil
Venue: Online Webinar

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

The legal status of a “minority shareholder”
Statutory protections for shareholders from unfair prejudice

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
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Mr Clayton Degiorgio
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
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