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VAT for financial services
26th June 2018
13:30 – 16:45
Lower Ground (LG), Tower Training Centre, Swatar

Event Overview

Most, but not all, financial services are exempt from VAT across the EU based on Article 135 of the EU VAT Directive. In such context, operators in the sector may end up bearing part or all of the VAT cost on their inputs including costs on outsourced services. For decades, such exemption has been the subject of so many technical discussions and papers including EU proposals, VAT Committee meetings and cases of the Court of Justice of the EU, mostly with the aim of defining the terms and the breadth of the VAT exemption.   
An interesting local development in this field is the proposed introduction of VAT Grouping to licensed financial services operators. With a new draft legal notice presented to the VAT Committee on the proposed Maltese VAT Grouping regime (mentioning 1st June 2018 as the date of coming into force), it is expected that operators will soon be looking at such regime as a tool to potentially limit the cascading effect of irrecoverable VAT as well as to ease their cash flow and compliance burdens. 


Ms Graziella Demanuele Bianco

Graziella Demanuele Bianco, Tax Knowledge Manager at KPMG, is a Certified Public Accountant, with a first class Accountancy degree from the University of Malta. She joined KPMG in 2007 after having worked at the Dublin office, and since then she has been involved in the provision of direct and indirect tax advisory services. Before taking the role of a Tax Knowledge Manager for the firm in 2017, she has been the firm’s VAT specialist for five years, providing VAT advisory and with responsibility over the VAT team and the VAT compliance portfolio of the firm. During this period, she acted as the VAT Knowledge Manager for Malta within KPMG’s Global VAT Knowledge Management network. Graziella is a regular speaker at conferences/seminars on VAT matters. She is also a member of the Indirect Tax Committee of the Malta Institute of Taxation. 

Registration Time: 13.00
Session Time: 13.30 - 16.45 including a 15-minute coffee break
Why should delegates attend?

The session will give an overview of the VAT treatment of selected financial services with an analysis of the definitions and scope of the exemption, discuss any practices adopted, provide the latest developments in this area including commentary on the draft legal notice on VAT Grouping and case-law stemming from the Court of Justice of the EU. Tax advisors, accountants and lawyers working in financial services.

Other Information

CPE Hours: 3 Core

Registration Information

Please fill in and sign the registration form available on the MIA website and send it by post together with a cheque, or send it by e-mail together with a proof of payment of the transaction made by bank transfer. Bookings are confirmed upon payment.

VAT for financial services

Booking Information

Please ensure that the email address stipulated for each attendee is his or her own personal email address.

Group Discounts: A discount of 21.05% (based on the original price ticket [€190] for members) will be applied if you register 6 or more attendees, from the same company, at the same time, for this event.
Early-bird Discounts: A discount of 0% will be applied if you register till the .

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