Understanding the Foundations of VAT – Beginners Course


30/04/2024, 07/05/2024 & 09/05/2024 · 09:00 – 11:00

This is a live online only session. Please ensure that you log into the session with your name, surname and e-mail address which match the registration information provided.

Hours that can be claimed: 6 CPE



It is important to understand the basic VAT principles before being able to analyse a VAT transaction. This course aims to outline the basic VAT definitions which are found in the legislation, be it local legislation (The VAT Act) and legislation at a European Level (Council Directive 2006/112/EC)

After understanding these basic definitions, the course would then move on to discussing the four salient features to determine whether a transaction falls within the scope of VAT. Namely going over the territorial aspect of a transaction, the consideration, the type of transaction itself and the individual involved in such transaction.

Once it is established that a transaction would fall within the scope of VAT, it is pertinent to determine the correct VAT treatment of the transaction by applying the methodical approach. During this course we would also delve into the detail of the place of supply rules, and the exemptions.

This 6-hour course, split over three days, aims to provide attendees with a sound understanding of basic VAT definitions, whilst understanding the ideal approach to a VAT transaction.


  • The VAT definitions
  • Scope of VAT
  • Methodical Approach – how to analyze a VAT transaction
  • Place of Supply Rules
  • Exemptions
  • Practical examples

Brandon Gatt

Christabel Spiteri

Eduard Sorin Maxim

Valentina Bruno


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    30/04/2024, 07/05/2024 & 09/05/2024


    09:00 – 11:00


    Brandon Gatt, Christabel Spiteri, Eduard Sorin Maxim, Valentina Bruno