VAT Treatment of Cross Border Transactions - Goods & Services

This two-part seminar provides a rigorous and concept-driven analysis of the VAT treatment of cross-border transactions, structured in line with the logic of the EU VAT system as transposed into Maltese law. The sessions follow a methodology grounded in first principles, statutory interpretation and EU VAT doctrine, enabling participants to analyse complex fact patterns in a structured and defensible manner.

Part 1 – VAT Treatment of Cross-Border Transactions: Goods

This session examines cross-border transactions involving goods by starting from the fundamental concepts of a taxable transaction, taxable person and the legal characterisation of supplies under the VAT Act. It develops the analytical framework for determining when a movement of goods constitutes a supply, an intra-Community acquisition or an importation, and how the place of supply is identified under the statutory rules.

Building on this framework, the session analyses intra-Community supplies and acquisitions, imports and exports, chain and triangulation transactions, call-off stock arrangements and distance sales. Particular emphasis is placed on the interaction between the place of supply rules, exemptions and zero-rating, the designation of the person liable to account for VAT, and the evidentiary requirements underpinning cross-border VAT treatments. Practical examples are used throughout to illustrate how legal form, economic reality and documentation interact in practice.

Part 2 – VAT Treatment of Cross-Border Transactions: Services

This session applies the same structured methodology to cross-border supplies of services. It begins with the policy rationale and statutory design of the place of supply rules, focusing on the distinction between B2B and B2C transactions and the role of the customer’s establishment.

The session then examines the general rule and principal exceptions, including services connected with immovable property, events, transport, electronically supplied services and other commonly encountered cross-border scenarios. Particular attention is given to the reverse charge mechanism, the allocation of liability to account for VAT, and the practical implications for VAT registration, invoicing and reporting. The objective is to equip participants with a clear conceptual framework to identify the correct taxing jurisdiction and VAT treatment in line with EU and Maltese VAT law.

Together, the two sessions provide a coherent and technically robust framework aligned with the Value Added Tax Act, EU VAT principles and relevant jurisprudence, enabling participants to approach cross-border VAT issues with clarity, consistency and confidence.

The Speaker

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.