The Introduction to VAT eLearn course has been specially designed by PwC’s subject matter experts to provide a general overview of Malta’s VAT system, the basic principles of VAT and its implications.

After completing this eLearn, learners will be able to:

  • Understand the main characteristics of VAT; 
  • Recognise the different transactions defined in the Maltese VAT Act;
  • Identify how VAT applies to supplies of both goods and services;
  • Apply the guidelines used to determine whether a transaction is subject to VAT; and
  • Understand the different types of registrations in Malta.

Duration:  60 minutes

The global economy is mainly driven by the operation of multinationals enterprises. These multinationals conduct a significant number of transactions within their group which leads to transfer pricing being an inevitability for most companies globally. Upon completion of this course you will understand the requirements of the transfer pricing documentation as per the OECD Transfer Pricing Guidelines and BEPS Action 13. The course provides details of each specific element of the transfer pricing documentation (i.e. Master File, Local File and Country-by-Country Report) with relevant explanation together with basic information on transfer pricing principles.

45 minutes