M21021 - Input VAT Recovery

FinanceMalta

April 13, 2021

M21021 - Input VAT Recovery

The deduction system incorporated in EU VAT law has been designed to relieve businesses from the burden of the VAT payable or paid in the course of their economic activities. During this seminar we will go through the origin and the scope of right of deduction and the main principles connected therewith.

Overview

• Origin and scope of right of deduction;• Proportional deduction;• Restrictions on the right of deduction – “Blocked Items”;• Rules governing exercise of the right of deduction;• Adjustment of deductions – including ‘Capital Goods Scheme’• The ECJ on the right of deduction

Why Attend?

Agenda Highlights:

13:15 - Registration
End Time - 15:30

Confirmed Speakers

Mr Brandon Gatt - Brandon Gatt, a Certified Public Accountant in possession of an ACCA degree, has been in the profession for the past six years. He has been involved in VAT and accounting assignments both within and outside of Malta. Brandon has been specialising in VAT since 2016 and is currently leading the VAT Compliance division at Zampa Debattista.In a relatively short period, Brandon has acquired the necessary experience vital to handling an ever-growing portfolio of diverse clients, operating within various sectors of the economy. Back in June 2017, he attended an intensive course in France, provided by VAT Forum; a partnership of International VAT experts, where he was provided with intensive training on the Articles of the EU VAT directive 2006/112/EC. He is now reading for the EU VAT Expert Degree.