The session will kick off with the VAT treatment of gambling and betting services going through the exemptions allowed in Council Directive 2006/112/EC (EU VAT Directive) and Chapter 406 Value Added Tax (Malta VAT Act).

Electronically Supplied Services (ESS) will be discussed in detail including the definition, place of supply rules, the guidelines for the VAT treatment of ESS and the application of the One-Stop-Shop. The session will go into detail on the exempt gambling supplies as detailed in the Malta VAT Act together with a discussion on the VATable gambling supplies.

We shall then be going through the guidelines on calculating the taxable value of gaming services. The session will finish off with some practical examples both from an application point of view together with the VAT compliance and reporting on the Malta VAT Return.    

Start Time: December 9, 2022 9:00 AM Malta Time 

End Time: December 9, 2022 12:00 PM Malta Time

Location Details: Online. A Microsoft Teams link will be sent to you following the registration. Kindly sign in 15 minutes before the beginning of the class.

Price: Euro 60 (incl. VAT).

Funding can be applied for from Jobsplus for Investment in Skills.

 +356 2093 1810 /


Russell Camilleri Russell leads Grant Thornton’s team of accounting professionals within the tax department, providing an array of accounting, VAT and corporate taxation services to a portfolio of local and international clients. He began his career at a small audit firm as an associate servicing a portfolio of local clients. During the four years spent there he gained experience in financial and management accounting, VAT, payroll and other ancillary services. He then moved on to join a leading group of companies operating in the fashion industry as the group accountant. He joined Grant Thornton in 2016. Since then he has led and overseen the department’s accounting team, working in a diverse range of industries from aviation and yachting to gaming entities. He also advises his clients on corporate tax and VAT issues. Russell is a qualified accountant following the completion of the ACCA qualification in 2015. He successfully completed the Advanced Diploma in International Taxation offered by the Chartered Institute of Taxation in 2021, choosing EU VAT as an area of specialisation. He is a member of the Malta Institute of Accountants and of the Indirect Taxation Committee of the Malta Institute of Accountants.

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