Tax Highlights 2025- A Virtual Conference

Tuesday 11 November 2025

09:00 - Introduction

Jana Farrugia

09:15 - Direct Tax Updates

Jana Farrugia

This session will look into the legal notices issued since the beginning of the year with a view to providing an overview of the recent developments in the field of Malta income taxation.

10: 15 The Budget Speech 2026

Dr. Robert Attard

The Minister of Finance will deliver his Budget Speech for 2026. The webinar will discuss Budget measures that are expected to impact on the Income Tax Act, the Income Tax Management Act, the VAT Act and the Duty on Documents and Transfers Act.

11:15 - Break

11:30 - Domestic Vat Updates 2025

Saviour Bezzina

The session will discuss local changes to VAT and related legislation including:

• Small Enterprises (exempt persons registered Article 11),
• Budget Implementation Act (ACT 9 of 2025 - changes to various articles VATA as per articles 62 – 75)
• Sight-seeing buses VAT Exemption (LN 88 of 2025)
• Special Mechanism for out of court Settlements (ACT 30 of 2025 and LN 177 of 2025)
• Other changes/updates that might be announced

Apart from the changes themselves, the session will also discuss background information and explanation of provisions which are connected to the said developments and changes for a better understanding of the implications emerging from such changes. The session will delve both into technical as well as practical implications with a view to ensure proper and timely compliance with the various VAT obligations impacted by the said changes.

12:30 End of First Session

Friday 14 November 2025

09:00 - Introduction

Jana Farrugia

09:15 - EU VAT Updates

Louise Grima

The session will provide an overview of VAT developments at an EU level, particularly focusing on VAT cases decided by the CJEU in 2025.

10:15 VIDA: Where do things stand?

Kenneth Cremona

VIDA: Where do things stand?" invites you to explore arguably the most ambitious VAT reform in EU history. From real-time digital reporting and platform taxation to the promise of a single VAT registration across Member States, the VAT in the Digital Age (VIDA) package is reshaping compliance, competition, and cross-border trade. Join us as we unpack the legislative milestones, Malta-specific implications, and strategic challenges & opportunities that lie ahead in this transformative journey.

11:15 - Break

11:30 - Recent Court Cases

Dr. Melanie Cippara

This lecture shall focus on Malta’s evolving tax landscape, spotlighting recent court decisions and legislative reforms that are reshaping fiscal compliance and corporate strategy both at local and international level and their relevance to the Maltese taxpayer.

12:30 End of Second Session

The Speakers

Jana Farrugia, a senior manager at Deloitte Malta, is a Certified Public Accountant and Registered Auditor. She graduated with a Bachelor of Accountancy (Hons.) Degree from the University of Malta, after which she pursued her post-graduate Diploma in Taxation from the Malta Institute of Taxation. Her main area of practice is taxation and related matters including corporate tax and international tax. She has assisted local and international clients operating in diverse industries in both compliance and advisory tax matters. She managed a tax practice in a large mid-tier firm for twelve years before joining Deloitte. Jana sits on the Committee of Direct Taxation of the Malta Institute of Accountants, is a fellow member of the Malta Institute of Taxation and the Malta Institute of Accountants, and a member of the Malta Institute of Financial Service Practitioners. She has lectured in both direct and indirect tax matters, as well as at the University of Malta.

Dr Robert Attard is Partner and Tax Policy Leader, EY, Central & South East Europe, a tenured senior lecturer at the University of Malta, a fellow of GREIT and member of the European Association of Tax Law Professors. In the IBFD’s 2015-2017 General Report on the Protection of Taxpayers’ Rights he was described as a well-known authority broadly experienced in the practical protection of taxpayers’ rights and a prominent member of the legal practice. Having served as a panellist at the 2015 IFA Congress he forms part of a study group of the International Law Association on the “Protection of Taxpayers’ Rights” (co-chaired by Advocate General Juliane Kokott and Pasquale Pistone) and is also a member of the Supervisory Council of the IBFD/IFA’s “Observatory on the Protection of Taxpayers’ Rights”. He has served as Visiting Professor at the University of Ferrara paying lecturing/speaking visits at Queen Mary (University of London), CTL (University of Cambridge), Salerno (with Wirtshaftsuniversitat Wien and Naples II) and the University of Palermo. The Maltese Court of Appeal has described him as a leading commentator on tax law referring to his publications in its judgements. Robert developed a detailed knowledge of tax aspects of the European Convention on Human Rights drafting submissions in cases filed against France, the Netherlands, Bulgaria and Malta. Robert is a published author on tax law publishing articles in European Taxation, EC Tax Review and the British Tax Review. He has contributed to several publications including a book published by Hart Publishing, 3 books published by the IBFD and several books published by the MIM. Robert's most recent tax publication is Principles of Maltese Income Tax Law 2013. Robert’s books have anticipated important changes to our tax policy system. Philip Sciberras (ex-Court of Appeal) describes Principles of Maltese Income Tax Law as ‘a must-read' describing Robert as ‘an expert in his field, ... without doubt one of Malta’s finest scholars on tax law’. Giovanni Bonello (ex-ECtHR) says that the book is ‘not just an arid explanation of the intricate and sometimes opaque provisions of taxation law, but an attempt – and a very successful one – to place fiscal law in the context of superior principles of governance ... Attard’s systematic vademecum has the makings of a textbook destined to become a classic, crucial for tax consultants, practitioners and, not least, for the victims of aggressive fiscal policies’. Philip Baker remarks that ‘Single-handedly, Robert is generating the literature which explains the structure and nuances of the system in Malta. One wishes other countries had similar authors who could write similarly enticing books to explain their tax codes.” Robert has argued most of Malta's leading tax cases including landmark judgments John Geranzi v. PM (right to justice within a reasonable time), Zahra v. PM (non bis in idem), Farrugia v. PM (taxation as a violation of the right to property) and Case 160 of 2012 (tax transparency).

Saviour Bezzina is the manager responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact. He joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance and lectures regularly on VAT and indirect tax matters. Saviour was awarded the 2007 MIA prize as the best student who graduated in the Bachelor of Accountancy (Hons) Degree Course Group 2004/2006.

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 in direct and 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 teaches ACCA at KPMG Learning Academy.

Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015 and joined RSM Malta in 2016. He began his career in Income Tax Compliance, working with clients across diverse industries. In 2019, Kenneth transitioned into VAT advisory and compliance, where he has since developed deep expertise across sectors such as Financial Services, iGaming, Pharmaceuticals, Real Estate, and Retail. He was promoted to Senior Manager in 2024. Kenneth is a CPA warrant holder and obtained the Professional Certificate in Taxation from the Malta Institute of Taxation in 2017. His current focus includes leading VAT engagements, mentoring teams, and contributing to the firm’s thought leadership in indirect taxation.

Dr Melanie Ciappara qualified as a lawyer from the University of Malta and further pursued her studies in international taxation at Leiden University, the Netherlands, where she obtained an Adv. LLM in International Taxation. Melanie has over ten years of experience, both in Malta and abroad, where she specialised in providing a variety of services to corporate and private clients, ranging from international tax advisory to tax compliance services.

She is a manager within the tax practice at RSM.