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:

During the first 3-hour VAT session we will delve into salient VAT aspects for gambling operators namely the following aspects:

• Place of supply on typical supplies provided by gambling operators
• Taxable and exempt income streams – the distinction between the two in the gambling sphere
• Input VAT and determining input VAT recovery rights – a high level look at the principles
• Grey areas associated with input VAT and Input VAT recovery rights for businesses and frequently asked questions
• Other relevant considerations for gambling operators such as VAT compliance obligations and Intrastat obligations.

During the second 2-hour session, we will touch upon the following VAT saving solutions with a specific and particular focus on VAT Grouping:

• Item (v) of the Guidelines on Gambling and Betting
• The Agreement for the Shared Conduct of Gaming Business – its use and relevance today
• The determination of the Partial Attribution ratio
• Considerations in case of jointly employed personnel
• VAT Grouping

Target Audience:

Accountants, lawyers and other professionals seeking to gain an appreciation for VAT Grouping rules, particularly professionals dealing with VAT matters of entities in the gaming industry.

Learning Outcomes:

As a result of the session you should be able to identify the key points to consider when determining whether to opt for consolidation, thereby making use of opportunities for VAT efficiency for your group.

Venue: Kindly contact us on kla@kpmg.com.mt to indicate your preferred training method; online or in-person.

CPE Hours: This course qualifies for 5 hours of Structured CPE which can be classified as Core Competency. A certificate of attendance will be provided at the end of each session.

Trainer:

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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