VAT and E-commerce

This session will provide an overview of how VAT applies to e‑commerce activities, explaining the key rules and obligations for businesses selling goods and services online. It will cover where VAT is chargeable and who is responsible for collecting it. Differences between domestic, EU, and non‑EU transactions will be explored, along with sales made through intermediaries or digital platforms and the use of the OSS/IOSS schemes. Practical examples will be used to highlight common VAT challenges in e‑commerce and how to address them effectively.

The Speaker

Louise Grima is a Director at KPMG Malta, specialising in indirect taxation. She joined KPMG in 2015 after graduating with a Master in Accountancy from the University of Malta and has since advised clients across a range of industries, including financial services, insurance, gaming and international trade.

Louise was awarded the 2015 MIA Best Student of the Year prize for the Master in Accountancy (Group 2013–2015). She holds a Diploma in VAT Compliance and has successfully completed the Advanced Diploma in International Taxation with overall distinction.

She is a member of the Malta Institute of Accountants (MIA) and serves as Chairperson of the MIA Indirect Tax Committee. Louise regularly delivers VAT courses and seminars and is a visiting lecturer at the University of Malta.