Value Added Tax Considerations in the Gaming Industry

40.00 Inc VAT

Tuesday 22 June 2021 | 14:00 (Europe/Malta)

Online Live Session

MIA Accreditation | 3 hours Core in terms of the Accountancy Board CPE scheme.

Seats Available

In recent years multiple VAT updates, have significantly impacted the VAT considerations Gaming operators and other entities operating in the gaming industry need to undertake. The main changes are in respect to the Place of Supply Rules, right of refund, exemption/chargeability of gaming related services and most recently VAT grouping. During this session we shall go through all factors impacting the VAT treatment of companies in the gaming industry in order to ensure that the VAT treatment adopted is compliant with the Maltese VAT Act and EU VAT Directives. Background Information

Objectives of this Session

  • A refresher on the basic VAT concepts, as preparation for the delivery;
  • Understanding gaming services which are chargeable/not chargeable for VAT purposes;
  • Analysing the rights of input VAT deductions for companies operating in this industry;
  • Discussion on the applicability of partial attribution; and
  • Working out a practical example focusing on this industry.

Topics for this Session

  • Refresher on core principles of VAT;
  • The Specific VAT considerations for Electronically supplied services;
  • Analysing the VAT activities within scope of the VAT exemption;
  • The right for input VAT deductions and partial attribution; and
  • A practical example focusing on this industry.
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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 & Construction, Investments, Pharmaceuticals and Retail. During 2019, he specialised in VAT advisory and was promoted to a Supervisory role within the firm, and subsequently as an Assistant Manager 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: 22/06/2021

Start time: 14:00 CEST

End time: 17:15 CEST

Venue: Online Live Session

Phone: +356 27555560 / +356 77555560