This session will introduce participants to the workings of VAT, addressing the principles of how VAT works and the relationship between Maltese VAT legislation and the EU VAT framework. It will also cover the key VAT terminology in their legislation and its meaning.

This session is intended to provide a foundation in VAT which is an essential starting point for those who are looking to pursue further studies in VAT in the future and/or a career in VAT.

It is also of interest to those who would like to obtain an insight into the workings of VAT to understand if the subject-matter may be of interest for them for future studies or career-path.