28.01.2026 Cross Border Transactions in Services: A VAT Perspective

This webinar will consider, from a technical and practical perspective, the VAT treatment of cross-border supplies of services and will, in particular, examine the various place of supply rules which may be applicable, as well as the corresponding Malta VAT reporting obligations.

This webinar will cover, amongst other things, the following:

(i) The ‘place of supply’ rules for services in a cross-border context, including:

• B2B and B2C supplies;
• supplies which are taxed and / or exempt in the Member State of the customer;
• supplies which are attributed a different classification for VAT purposes in Malta and the MS of the supplier (in the case of purchases) or the customer (in the case of sales); and
• situations where the customer is a taxable person but doesn’t have a VAT number

(ii) The key reporting obligations (OSS and Recapitulative Statements).

(iii) The VAT e-commerce rules relevant to the supply of services.

(iv) Some of the key EU judgements relevant to the place of supply rules in relation to services.