This seminar will cover the application of the special VAT Margin Scheme for Travel Agents in the light of domestic VAT legislation, the EU VAT Directive and the relevant jurisprudence of the Court of Justice of the EU (CJEU)

When
Wednesday, 25 March 2020
Time
15:00 - 18:15
Venue
Malta Life Sciences Park, San Gwann
Speakers
Mr Chris Borg

VAT – the Travel Agents Margin Scheme

This seminar will cover the application of the special VAT Margin Scheme for Travel Agents in the light of domestic VAT legislation, the EU VAT Directive and the relevant jurisprudence of the Court of Justice of the EU (CJEU). The topics to be covered will include:

  • Background to the Travel Agents Scheme
  • Scope of the Travel Agents Scheme
  • Mechanics of the scheme, including deemed single supply and place of supply
  • Calculation of Margin and VAT due
  • In-house and outsourced services
  • Non-EU supplies
  • Relevant CJEU case law

Who should attend?

Professional VAT / tax advisors, tax administration officials, finance professionals working in or servicing the travel and tourism industry (including MICE / DMC), students of taxation.

Level: Intermediate

This seminar is eligible for the Membership Offer (MIT Members may attend 2 MIT seminars a year on a complimentary basis – Terms & Conditions Apply). To claim the offer for this seminar, select ‘MIT Members – Membership Offer’ as the price option. A participant’s eligibility for the offer claimed is subject to final confirmation by the Malta Institute of Taxation.
In case of group bookings kindly contact [email protected]

3 CPE Core Hours

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Mr Chris Borg

Chris is a Certified Public Accountant with extensive experience and expertise in VAT and tax matters.

Chris is responsible for the Indirect Tax service line of Deloitte in Malta, leading a team of dedicated professionals providing a wide range of indirect tax advisory and compliance services to the firm’s domestic and international clients.

He is the chairperson of the Malta Institute of Taxation’s indirect tax technical committee. Chris is also a lecturer and examiner in VAT and Tax, including acting as examiner for the Association of Chartered Certified Accountants (ACCA) and as moderator of the Advanced Diploma in International Taxation (ADIT) offered by the UK-based Chartered Institute of Taxation (CIOT). Furthermore, as chairperson of the Malta Institute of Taxation’s indirect tax technical committee, he acts as alternate representative on the European Commission’s VAT Expert Group and as representative on the Indirect Taxes Sub-Committee of CFE Tax Advisers Europe.