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.
Stay tuned for details on the MIT VAT Practitioners’ Forum 2025
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.
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.
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.
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.
