VAT: INPUT TAX DEDUCTION AND ADJUSTMENTS FOR CAPITAL GOODS?
The session will provide attendees with insight into the following aspects:
- Input VAT and input VAT recovery – the difference between the two and the conditions that need to be met for a taxpayer to be entitled to claim input VAT
- The concept of ‘blocked supplies’
- In what circumstances is a taxpayer required to calculate the partial attribution ratio and its application in practice;
- Grey areas relating to input VAT and input VAT recovery
- The Capital Goods Scheme : its remit, its application, practical considerations and grey areas.
Overview
Why Attend?
- DURING THE SESSION WE WILL EXPLORE THE CONDITIONS THAT NEED TO BE MET FOR A TAXPAYER TO BE ENTITLED TO CLAIM INPUT VAT AND WE WILL ALSO DELVE INTO THE CAPITAL GOODS SCHEME AND ITS WORKINGS.
Agenda Highlights:
Confirmed Speakers
- Louise Grima - 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 on indirect tax compliance and advisory projects servicing clients in a number of industries including financial services, insurance, gambling and international trade. 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. Louise has also successfully completed the Advanced Diploma in International Taxation with an overall distinction. Louise is a member of the Malta Institute of Accountants (MIA) and is the Chairperson of the Indirect Tax Committee within MIA. Louise regularly delivers courses and seminars relating to VAT, is a visiting lecturer at the University of Malta and also teaches ACCA.
Sponsors
VAT: INPUT TAX DEDUCTION AND ADJUSTMENTS FOR CAPITAL GOODS?
November 30, 2022
Online
€0 - €60
Malta Institute of Taxation
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