Value Added Tax - Malta 2026

Tuesday 05 May 2026

09:00 - Introduction

Louise Grima - Moderator

09.15 - VAT Updates (March 2025 Onwards)

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/judgements for a better understanding of the implications emerging from such changes including:

• New Application Form for VAT EXO Numbers;
• Act 9 of 2025 - Budget Implementation Act (for Financial Year 2025);
• LN88 of 2025 - Sight Seeing Tours Transport VAT Exemption;
• Special Mechanism for out of court settlements;
• Bill 155 - Budget Measures Implementation Bill (for Financial Year 2025);
• VAT Treatment of Taxi Operators Using Online Ride-Hailing Platforms - Explanatory Notes; and
• Any Upcoming changes implemented/guidelines issued.

Participants will be encouraged to raise any queries they might have in connection with the implementation of the said changes and also the respective VAT implications.

10.15 - Maltese VAT Developments You May Have Missed

Louise Grima

The session will explore a series of developments from recent years which, although seemingly incremental, may have a significant impact on taxpayers’ obligations if overlooked.

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.

Friday 08 May 2026

09:00 - 09.15hrs - Introduction

Louise Grima - Moderator

09.15 - 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.

10.15 - EU VAT Developments: Status of EU VAT Changes Including VIDA

Russell Camilleri

This session provides a concise update on the most important current developments in EU VAT, with particular focus on the VAT in the Digital Age (VIDA) reform package.

The session will outline the broader direction of EU VAT policy, including the increasing emphasis on digitalisation, real-time reporting, administrative cooperation between Member States, and simplification of cross-border VAT compliance.

A key part of the seminar will examine the three pillars of VIDA: Digital Reporting Requirements and e-Invoicing, VAT rules for the Platform Economy, and the Single VAT Registration. The seminar will also briefly highlight other significant EU VAT developments and recent CJEU judgments that have practical implications for VAT advisers and cross-border businesses.

The session aims to provide participants with a clear overview of upcoming changes and their practical implications for VAT compliance and advisory work.

11.15 - Break

11.30 - CJEU Decisions

Dr. Robert Attard

The webinar will discuss major CJEU and local judgments delivered in 2026.

The Speakers

Saviour Bezzina is the Director 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 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), 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.

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.

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.

Russell Camilleri is a Certified Public Accountant and an ADIT-qualified tax professional, having chosen EU VAT as his specialisation module. With over a decade of experience in domestic and international tax advisory, he currently serves as Head of Tax at AE Business Advisors. Russell advises a diverse portfolio of corporate groups, SMEs, and high-net-worth individuals on VAT, direct taxation, and cross-border structuring. He has particular expertise in Maltese VAT compliance, including the practical application of Articles 10, 11, and 12, and regularly assists clients with VAT reporting, audits, and international VAT matters.

In addition to his advisory work, Russell is actively involved in delivering training sessions and workshops, offering practical insights into VAT compliance and broader tax considerations.

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).