Determining the Place of Supply of Services for VAT Purposes
Landmark Business Centre - Hal Qormi
This seminar will examine the place of supply of services rules in the VAT Act, providing an overview of the general rules and the specific rules and their interpretation, with reference to the VAT Directive, the VAT Implementing Regulation and judgments of the European Court of Justice. Topics covered will include:
The general place of supply rules, and the notions of 'business establishment' and 'fixed establishment’;
The concept of ‘taxable person’ for the purposes of the place of supply of services rules;
The specific rules, such as those relating to education and entertainment, immovable property, hiring out of transport and electronically supplied services etc;
Practical issues relating to reporting cross-border supplies of services.
DR SARAH CASSAR TORREGIANI is a lawyer who specializes in VAT. She graduated Doctor of Laws from the University of Malta in 2001, after which she pursued her postgraduate studies at King’s College University of London, obtaining a Master of Laws in Taxation in 2002. She worked with Deloitte Malta from October 2002 until June 2015, initially gaining experience in both direct and indirect tax advisory, however developing a specialization in VAT. In recent years Sarah has focused on VAT advisory projects for multinational groups, and in particular those operating in regulated businesses such as financial services and gaming.
Sarah is a Visiting Lecturer in VAT with the Faculty of Law at the University of Malta and also lectures in VAT on courses organized by the Malta Institute of Taxation, the Malta Institute of Management and other professional associations. She is also the local correspondent on VAT matters for the IBFD. Since 2014 she has been a member of the EU Commission’s VAT Expert Group as a representative of the Malta Institute of Taxation.