Join us: VAT and income tax updates in relation to the immovable property sector

    Nexia BT will be hosting a 7-hour course spread over 2 mornings titled: VAT and income tax updates in relation to the immoveable property sector.


    Antoinette Scerri | Senior Manager | Tax Advisory Services
    Antoinette is a Certified Public Accountant and graduated in Accountancy (Hons) from the University of Malta in 2007. She holds a Diploma in Taxation and a Diploma in VAT compliance and is a member of the Malta Institute of Accountants and of the Malta Institute of Financial Services Practitioners.

    Stephanie Bianco | Manager | Tax Advisory Services
    Graduated in accountancy with honours in 2011, Stephanie is currently a manager within the tax department. Joining Nexia BT after finishing her studies, she is now involved in tax advisory services particularly upon restructuring of businesses.


    Wednesday 4th July and Wednesday 11th July 2018


    Hilltop Gardens, Triq L-Inkwina, Naxxar, NXR2641

    CPE Accreditation

    This course has been accredited with 7 hours of Structured CPE by the Malta Institute of Accountants and categorised as an activity relevant to the attainment of Core Competencies in terms of the Accountancy Board’s CPE Scheme.

    Wednesday 4th July

    08:30 – 09:00               Registration and welcome coffee

    09:00 – 11:00

    • The applicability of VAT on rental income
    • Tax in danger provisions – application and methodology
    • Partial attribution rules and adjustments relating to partial attribution

    11:00 – 11:20               Mid-session coffee break

    11:20 – 12:45

    • Capital Good adjustments – applicability and how?
    • When to fill in the recap statement
    • Adjustments to past returns
    • Basic details on an invoice
    • Utilsation of excess credits/VAT refund
    • Remission of interest and penalties on late payment/filing of VAT

    12:45 – 13:00               Conclusion and Q&A

    Wednesday 11th July

    08:30 – 09:00               Registration and welcome coffee

    09:00 – 11:00

    • Different income tax options for rental income:
      • Active rents;
      • Tax deductible expenses for active rets; and
      • New rules for capital allowances on industrial buildings and structures.

    11:00 – 11:20               Mid-session coffee break

    11:20 – 13:00

    • Different income tax options for rental income (continued):
      • Passive rents;
      • Tax deductible expenses against passive rents; and
      • Final Tax on rental income.
    • Taxation on transfers of immoveable property

    13:00 – 13:10               Conclusion and Q&A


    1 session €50*
    Both sessions €85*


    To register for this event kindly fill out the form below.

    Bank Details

    Account number: 40020761350

    Account Name: BTI Management Limited

    IBAN Number: MT57VALL22013000000040020761350

    Swift Code: VALLMTMT

    Bank Name: Bank of Valletta plc

    Bank Address: 23, Dun T. Agius Square, M’Scala, MSK 1160, Malta.

    Cheque Payment

    Cheques must be made payable to BTI Management Limited.
    Address:  The Penthouse, Suite 2, Capital Business Centre, Entrance C, Triq taz-Zwejt, San Gwann SGN 3000, Malta.

    *Prices are exclusive of VAT.

    Booking will only be confirmed upon receipt of payment. Once payment is effected, kindly send an email to with the payment method used. In the case of a bank transfer you are gently requested to submit proof of payment. Refunds and credit notes cannot be issued once payment is made.

    Privacy Notice: Kindly note that your personal data shall be processed for the purpose of providing you with this service. Your data is being processed in line with our General Privacy Notice which can be reviewed on or by requesting a printed or soft copy by sending an email on Your data shall be retained for 1 year from when it is collected. You have the right to request your data to be deleted before such period as long as no other contractual or legal obligation exists which prevents us from deleting the data. Kindly note that Nexia BT processes data in line with the General Data Protection Regulation. You have the right to complain by sending an email to our Data Protection Officer on or by contacting the Maltese Data Commissioner by visiting their website: or by other methods mentioned in our general privacy notice.