VAT Records & Documentation  [4 CPE hours]

A focus on the documentary obligations for VAT-registered persons, including,

• issuing tax invoices or fiscal receipts (the rules & the contents of these documents);
• record-keeping obligations with a focus on the documentation required during a VAT Audit;
• VAT Forms submitted by persons registered under article 11 & 12.

Completing a VAT Return* [4 CPE Hours]

Monday, 26 May 2025
Part 1: Reporting Sales – A box-by-box walkthrough a standard VAT return, focusing on reporting SALES (crossborder supplies, supplies which take place outside Malta, domestic supplies & exports).Includes the reporting of cross-border supplies in a Recapitulative statement and Intrastat.



Monday, 2 June 2025
Part 2: Reporting Purchases – A box-by-box walkthrough a standard VAT return, focusing on reporting PURCHASES (intra-EC purchases, imports, domestic purchases) and reporting INPUT TAX deductions

*The VAT Return lectures will be based on the MIT Guide to Complete a VAT Return.