Modernising VAT: The New E-Commerce Package 2021

40.00 Inc VAT

Thursday 02 September 2021 | 09:30 (Europe/Malta)

Online Live Session

Accreditation details will follow shortly.

Seats Available

E-commerce is probably at an all-time high due to the current pandemic crisis. An increasing number of companies are opting to trade through online platforms.  With that in mind, it is important to discuss the new VAT rules for e-commerce planned to be introduced on July 1, 2021.

One may categorise the main changes into four broad categories:

  • A uniform distance sales threshold;
  • The current “Mini One Stop Shop (“MOSS”)” to be extended to goods;
  • Increased VAT obligations for electronic interfaces selling goods;
  • The VAT exemption on low value shipments will be abolished.

Objectives of this Session

  • A refresher on the basic VAT concepts, as preparation for the delivery.
  • Reviewing the current VAT regulations in respect to E-Commerce
  • Understanding the new e-Commerce package 2021
  • A discussion of the main changes & benefits of the new regulations
  • Working out a practical example focusing on the new legislation

Topics for this Session

  • Refresher on core principles of VAT
  • Analysing the current e-commerce VAT Obligations
  • Detailed overview of the new E-commerce package 2021
  • Comparison between both to understand the main changes
  • A practical example focusing on this industry
  • 15-minute Q & A session & discussion on the topic at hand

Target Audience

  • Accountants and prospective accountants, tax lawyers &tax practitioners.
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Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. During 2019, he specialised in VAT advisory and was promoted to a Supervisory role within the firm, and subsequently to an Assistant Manager Role in 2021. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.

Events Resources

Events resources will be sent by email after the delivery of the event.

Event Details

Day 1: 02/09/2021

Start time: 09:30 CEST

End time: 12:45 CEST

Venue: Online Live Session

Phone: +356 27555560 / +356 77555560