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.

On the Agenda

Panel Discussion 1

A Spotlight on…Input Tax Deductions

The panelists will discuss select provisions of the law and cases of the CJEU around input tax deductibility and their interpretation in practice.

Moderator:

Sarah Cassar Torregiani (Chief Technical Officer MIT)

Panellists:

Graziella Demanuele Bianco (MIT Indirect Tax Committee, KPMG)

Mirko Gulic (PwC)

Nico Sciberras (Malta Tax & Customs Administration)

Matthew Zampa (MIT Indirect Tax Committee, Zampa Debattista)

Plenary round table discussions

moderated by

Ramona Azzopardi

(MIT Indirect Tax Committee, WH Partners)

Panel Discussion 2

Input Tax Deductions in practice

The panelists will discuss select issues arising in practice around reporting and claiming input tax

Moderator:

Chris Borg, (Chairperson MIT Indirect Tax Committee, Deloitte)

Panellists:

Saviour Bezzina (MIT Indirect Tax Committee, EY)

Brian Debono (Malta Tax & Customs Administration)

Efrem Debono (MIT Indirect Tax Committee, NM Group)

Louise Grima (MIT Indirect Tax Committee, KPMG)

Forum Rapporteur: Samantha Agius (MIT Indirect Tax Committee, Deloitte)
Join the discussion…
book your place at the MIT VAT Practitioners’ Forum 2024

About the MIT VAT Practitioners' Forum

The first MIT VAT Practitioners’ Forum was held on 22 March 2023 at the Notch Conference Centre, Urban Valley Resort. The event, brought by the MIT’s Indirect Tax Technical Committee, featured two panel discussions as well as an opportunity for Q&A.

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.