Lead Training Services

VAT in the Financial Services

Starting Date To Be Announced

Dates: TBA
Time: 17:15 till 20:45
Trainer: TBC

The learner will be able to:

  • Identify the most important provisions within the VAT Legislation that effect the financial services sector;
  • Describe the partial attribution methodology;
  • Obtain a good understanding of the landmark ECJ cases relevant to the financial services field;
  • Identify the key criteria that need to be looked out for in order to establish the VAT treatment of a particular transaction;
  • Identify applicable VAT exemptions relating to the area within which his/her business is operating;
  • Ability to identify applicable compliance returns to be filled in and ability to fill them in correctly;
  • Professionally discuss relevant VAT obligations and compliance issues in relation to the Financial Services Sector with office colleagues and clients;
  • Professionally enquire with the VAT Department officials about interpretation of VAT rules and regulations and possibly obtain written VAT rulings from the VAT Department;
  • Obtain an excellent use of advanced VAT terminology in relation to the financial services sector;
  • Make professional judgements in respect of what falls within the scope of VAT, what compliance obligations are most relevant to the financial services sector and what is the level of risk for failing to comply with the relevant provisions of the law;
  • Propose solution/best course of action and anticipate how a transaction would be treated from a VAT perspective;
  • Gather a better technical and analytical understanding of the provisions of the VAT Act and EC VAT Directive and apply the relevance of the ECJ case law to the scenarios under review.
  • Study and follow up further VAT developments in relation to the financial services sector and take an active interest of current ECJ case law in this regard.
  • Establish a methodology in which certain transactions within the financial services sector should be tackled for VAT purposes;
  • Breakdown a business case and establish the VAT considerations of the particular case from a VAT advisory perspective and a VAT compliance perspective.


Tower Training Centre
Lower Ground Floor, Tower Business Centre, Tower Street, Swatar, Malta. (view map)

(Free parking available at level minus 5)

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Under the brand name LEAD Training Services, our team has attracted an impressive pool of professional trainers from different areas of business.

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