08:30:00 - 11:00:00 CET
Location: The Malta Chamber of Commerce, Enterprise & Industry, 64, The Exchange Building, Republic Street, Valletta
The VAT treatment of FinTech services challenges traditional exemption rules under the VAT Directive. This session explores how exemptions for financial services apply to EMIs, PSPs, and DLT-based models, focusing on distinguishing exempt transactions from taxable support services. It highlights payment flows, e-money activities, and DLT implications, guided by CJEU principles prioritizing substance over form. Regulatory licensing, particularly from the Malta Financial Services Authority, is examined as an interpretative aid. Practical examples show how functional roles and involvement determine differing VAT outcomes.
Non members are only allowed a maximum of 3 free entrances to The Malta Chamber events. Non members will be charged a fee of 70Eur + VAT at entrance in the case of registrations that go over and above that quota. The Malta Chamber reserves the right to reject registrations of non members.
The Malta Chamber of Commerce, Enterprise and Industry (The Malta Chamber) is committed to protect the privacy of individuals who communicate with it, use its services, visit its website, and who make use of its online facilities. In this regard, any personal data submitted with this registration will be processed according to our Privacy Policy.
During the event, photos will be taken which will be used for marketing purposes.
Kindly inform us on info@maltachamber.org.mt if you do not wish to feature in any marketing activities.