webversion | unsubscribe | update profile


	VAT Input Tax Deduction and Adjustments for Capital Goods (3 CPE hours)

During the session we will explore the conditions that need to be met for a taxpayer to be entitled to claim input vat and we will also delve into the capital goods scheme and its workings.

The session will provide attendees with insight into the following aspects:

Input VAT and input VAT recovery – the difference between the two and the conditions that need to be met for a taxpayer to be entitled to claim input VAT
The concept of ‘blocked supplies’
In what circumstances is a taxpayer required to calculate the partial attribution ratio and its application in practice;
Grey areas relating to input VAT and input VAT recovery
The Capital Goods Scheme : its remit, its application, practical considerations and grey areas.

Date: Wednesday 30 November 2022
Time: 14:00 - 17:00
Online

Speakers: Louise Grima

FREE FOR MIT MEMBERS REDEEMING CPE Credits - MIT Membership Offer

The above seminars/workshops are eligible for the MIT Membership Offer (6 hours of MIT CPE events on a complimentary basis). T&Cs apply.

Book Now

You have received this email because you have subscribed to Malta Institute of Taxation as . If you no longer wish to receive emails please unsubscribe