[ONLINE] Malta VAT & Article 12: Cross-Border Services, Reverse Charge and Compliance – 09 March

This practical seminar focuses on Article 12 VAT registration in Malta, explaining its purpose, when it may be required and the obligations that follow. It is particularly relevant to businesses and professionals who purchase goods or services from overseas and need to understand how these transactions affect their Maltese VAT position.

The session will explore the circumstances that may trigger Article 12 registration, including intra-Community acquisitions of goods and services received from EU and non-EU suppliers. It will also explain how Article 12 differs from Article 10 and Article 11 registration, with particular attention to businesses operating under the small undertaking exemption.

Participants will gain a clearer understanding of how place-of-supply rules and the reverse-charge mechanism determine whether Maltese VAT is due and who must account for it. Practical examples will illustrate common transactions, such as overseas consultancy fees, advertising services, and software subscriptions.

The seminar will also cover the practical responsibilities associated with Article 12 registration, including calculating and paying VAT, submitting the relevant declarations, maintaining supporting documentation, and understanding input VAT recovery restrictions. By the end of the session, participants should be better equipped to identify registration requirements, meet their compliance obligations, and avoid common errors.