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.
Contact: +356 2093 1810 / email@example.com
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