VAT Exemptions and Refunds

This session will explain the key VAT exemptions available under VAT legislation, helping participants understand when VAT does not apply and distinguishing between exempt with credit transactions and exempt without credit transactions. The session will also outline the link between VAT exemptions and input VAT recovery rights setting out the conditions, procedures, and timelines for claiming VAT refunds, including typical documentation requirements and common pitfalls, supported by practical examples to ensure correct application and compliance.

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.