Certificate in VAT

The VAT Certificate is an introductory course in VAT which covers the basics of Maltese VAT, thus enabling participants to get a very good understanding of how the Maltese VAT system works and the respective obligations that need to be fulfilled in order to comply with the requirements provided for in the Maltese VAT Legislation.

It is ideal both for participants who are new to Maltese VAT (wherein they will have an opportunity to get a very good understanding of the Maltese VAT system over just 8 sessions) as well as others who might have studied Maltese VAT in the past but did not apply it regularly over the years (wherein they will have an opportunity to refresh and understand better the technical and practical principles as well fill in certain gaps which they might have).

The course offers the opportunity to participants to actively participate by asking questions and discussing VAT related issues in such a way to ensure that the subject matter is properly understood by those attending.


Session 1 – Introduction to VAT and Scope of the tax 

This session will introduce the nature of VAT as a tax as well as the legislative and regulatory framework governing its operation in Malta, following which the operations falling within the scope of VAT (namely supplies, intra-EU acquisitions and importations) will be discussed.

Session 2 – Taxable persons, Taxable value and Time of supply

This session will outline the concept of a taxable person, as well that of a non-taxable person.  Furthermore, the determination of the taxable value, namely the tax base of a given transaction for VAT purposes, will be discussed, as will the rules determining the date when a transaction is deemed to take place– both in terms of the date of the chargeable event for VAT purposes, and the date when VAT becomes chargeable.

Session 3 – Liability to VAT, VAT Rates and Exemptions

This session will cover the determination of the person liable for the payment of VAT including, in this context, the application of the reverse charge mechanism. In addition, the session will outline the applicable standard and reduced rates of VAT in Malta, and will also include a discussion of VAT exemptions, both with credit and without credit.

Session 4 – Place of supply rules

Within this session, an overview will be provided of the detailed rules set out in the Third Schedule of the Maltese VAT Act governing the place of supply of goods, services, intra-EU acquisitions and importations.

Session 5 – VAT Recovery

This session will cover the rules governing a taxable person’s right of deduction of input tax, including an example of using the partial attribution methodology.

Session 6 – VAT Registration and Compliance obligations

The different types of VAT registration available in Malta (namely Article 10, 11 and 12 registrations) will be discussed in this session. In addition, this session will cover the exemption from registration rules and the key obligations occasioned by the required to be kept for VAT purposes will also be covered in this session.

Session 7 – Completing VAT Returns and other VAT Forms

This session will outline the form and content of a Maltese VAT return and other key VAT Forms and will seek to describe in practical terms how to complete these forms.

Session 8 – Q&A and Revision session

This session will provide overview of the contents of the VAT Certificate course. In particular, it will provide an opportunity for attendees to ask specific questions to address any remaining areas of difficulty as regards the application of VAT in Malta. 


Course Details

Starting Date: TBA

Time:  TBA

Duration:  16 hours (8 sessions of 2 hours)

Cost: TBA