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

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

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

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

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• Principles of partial attribution.

• Input tax recovery methods and calculations.

• Application of the 10th Schedule.

• Capital Goods Scheme adjustments.

• Common issues and practical examples.

Why is the session of relevance to our members?

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

Target Audience

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

Speakers' Profiles

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

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

EVeNT CPE COMPETENCies

3  Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions  apply

DISCLAIMER

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Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.