This course can be delivered to your organisation as part of our bespoke Corporate Training Solutions, at your own time and your own convenience. Contact us on kla@kpmg.com.mt or call us on +356 2563 6363 or on +356 9963 6363 for more information on how we can take care of your organisation’s training needs.

Course Description:

A taxable person engaged in an economic activity needs to determine its VAT registration obligations. This session will provide an overview of the different VAT registration types taking into account changes effective as from 1st January 2025.

Course Outline:

The following topics will be discussed during the session:

1. A refresher on the obligations to register for VAT under Article 10 of the VAT Act
2. The conditions that need to be met with effect from 1st January 2025 for a person to qualify as a small enterprise in terms of Article 11 of the VAT Act
3. The interaction between an Article 11 and an Article 12 VAT registration
4. The introduction of Article 11A and Article 11B VAT registration type
5. The mechanics of the different VAT registration types

Target Audience:

This sessions is aimed at Finance and Accounting Professionals, Entrepreneurs, Tax Compliance Officers, Startups and New Business Founders, Legal Professionals Specialising in Taxation, Corporate Finance Teams or anyone with an interest in VAT and tax compliance.

Learning Outcomes:

• Understand VAT Registration Obligations
• Distinguish Small Enterprise Criteria
• Analyse the Interaction Between Article 11 and Article 12
• Understand New VAT Registration Types
• Apply Knowledge of VAT Registration Mechanics
• Evaluate the Impact of VAT Registration Types on Business Operations

Date: 11/03/2025

Time: 9:00 – 12:15 (including 15 minutes break)

Venue: Live online session – details of how to join the meeting will be sent once registration is complete.

Fee: €60

CPE Hours: This course qualifies for 3 hours of Structured CPE which can be classified as Core Competency. A certificate of attendance will be provided at the end of the session.

Trainers:

Louise Grima, Associate Director, Tax – VAT Compliance/Advisory, KPMG in Malta

Louise Grima is an Associate Director at KPMG Malta. She joined KPMG in 2015 after graduating with a Master in Accountancy from the University of Malta and has since worked in direct and indirect taxation assisting clients established in a number of fields including retailing, gaming, banking, funds amongst others. Louise was awarded the 2015 MIA Best Student of the Year prize for Master in Accountancy Group 2013/2015, holds a Diploma in VAT compliance and has successfully completed the Advanced Diploma in International Taxation with an overall distinction. Louise regularly delivers seminars on both direct and indirect taxation.

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