THE MIT VAT PRACTITIONERS’ FORUM

The MIT VAT Practitioners’ Forum brings together professionals who work in the field of VAT to discuss select topical VAT issues from a technical and practical perspective. It is an opportunity for dialogue amongst practitioners as well as with representatives of the Malta Tax and Customs Administration.

Scroll for insights into past editions of the MIT VAT Practitioners' Forum

At the April 2024 VAT Practitioners’ Forum…

Panel Discussion 1: A Spotlight on…Input Tax Deductions

The panelists discussed select provisions of the law and cases of the CJEU around input tax deductibility and their interpretation in practice, including the CJEU decisions around formal vs substantive requirements, partial attribution methodologies, and the capital goods scheme.

VPF 1

Plenary round table discussions

At this edition of the VAT Practitioners’ Forum we included a slot during which delegates were invited to discuss issues encountered in practice around input tax deductions and to share these with plenary.

VPF Plenary

Panel Discussion 2: Input Tax Deductions in practice

The panelists discussed issues encountered by the MTCA when reviewing input tax claims, including common taxpayer errors, as well as operational stumbling blocks encountered by businesses.

VPF 2
At the March 2023 VAT Practitioners’ Forum…

Panel Discussion 1: A Spotlight on…The VAT in The Digital Age Package

The panellists discussed select aspects of the proposals and there the possible implications. How feasible is the timing under the new digital reporting requirements proposal? how will the proposed new definition of short-term accommodation impact the way property leasing is taxed? Do we agree with the proposed ‘facilitation’ service under the new rules for the platform economy? – were some of the aspects of the ViDA proposals that were discussed at the Forum.

Panel Discussion 2: Reflecting on Pitfalls & Obstacles

During this session the panellists discussed some common uncertainties and practical difficulties encountered. Issues arising around correcting a VAT return, the Tax In Danger provision, refund of input tax and the content of a VAT return were some of the many practical aspects of VAT discussed.

A report on the matters discussed during the MIT VAT Practitioners’s Forum 2023 was circulated to all delegates.