Tax Highlights 2026 - A Virtual Conference

Tuesday 17 November 2026

09:00 - Introduction

Jana Farrugia.

09.15 - Direct TAX Updates

Jana Farrugia

This session offers a structured overview of the legislative developments shaping Malta's income tax landscape in 2026. Drawing on the legal notices issued since the start of the year, the session will guide participants through the key amendments, new measures, and regulatory updates that have come into force — equipping tax practitioners, in-house advisers, and finance professionals with the practical insights needed to navigate an evolving compliance environment.

10.15 - The Budget Speech 2027

Dr Robert Attard

The session will discuss the 2027 Budget Speech explaining how the Budget measures 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 2026

Saviour Bezzina

The session will discuss recent and upcoming changes to the VAT and related legislation, including background information and explanation of other provisions which are connected to the said changes for a better understanding of the implications emerging from such changes/ judgements, including:

• Article 11 Annual Declaration – Mandatory Online Filing
• VAT Treatment of Taxi Operators Using Online Ride-Hailing Platforms - Explanatory Notes
• Budget Measures Implementation – Act 3 of 2026
• Public Lift VAT Exemption – LN 75 of 2026
• Gaming Related transactions and new ESS guidelines – Updated VAT Treatment effective 1 October 2026
• Other upcoming changes/guidelines

Friday 20 November 2026

09:00 - Introduction

Jana Farrugia.

09.15 - EU VAT Updates

Louise Grima

The EU VAT landscape continues to evolve, with 2026 bringing about developments that will shape the future of VAT compliance and administration across the Union. This session will provide Maltese tax practitioners with an update on the latest EU VAT initiatives and case law decided by the CJEU during the year.

10.15 - MTCA's Vision For VAT

Nico Sciberras

This presentation will outline the Malta Tax and Customs Administration’s strategic vision for the future of VAT, taking into account forthcoming EU developments, particularly the implementation of the VAT in the Digital Age (ViDA) initiative.

11.15 - Break

11.30 - Customs Developments

Kenneth Cremona

Here is a brief outline on the session: " The session will provide a high‑level overview of recent and upcoming customs developments, with a focus on areas of relevance for businesses and practitioners, including:

• Key EU and local customs developments;
• Evolving customs rules and regulatory trends;
• Current areas of focus for customs authorities and enforcement;
• Practical implications for businesses engaged in international trade; and
• Forward‑looking insights on expected customs developments.

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, 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 a Manager 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), is an ACCA lecturer at KPMG Academy, and regularly delivers courses and seminars relating to VAT. Louise is a member of the MIA Indirect Tax committee.

Nico Sciberras is Director for Indirect Taxation within the Malta Tax and Customs Administration, responsible for legal, technical, and international affairs in the field of VAT and Customs. In his role, he advises the Government on indirect tax policy, contributes to the drafting and interpretation of VAT and Customs legislation, and provides technical guidance to stakeholders on complex indirect taxation matters. At the international level, Mr Sciberras represents Malta in key fora including the EU VAT Committee, EU Council, the Group for the Future of VAT, and the OECD Global Forum on VAT. He actively contributed to discussions at EU level on the VAT in the Digital Age (ViDA) initiative and is closely involved in Malta’s preparations for eInvoicing and digital reporting developments in line with evolving EU requirements.

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 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.