Diploma in VAT compliance

The Diploma in VAT Compliance is accredited by the Association of Taxation Technicians which is the leading indirect taxation professional body in the United Kingdom and is delivered in Malta through the Malta Institute of Management (MIM).

The Diploma in VAT Compliance is ideal for people who have no previous knowledge, or a basic understanding of VAT, who would like to improve their knowledge within the subject, particularly those who will be involved in the preparation of VAT returns, purchase ledger, sales ledger or advising on general VAT matters. The Diploma guides you step by step through the Maltese VAT Legislation whilst exposing you to more refined legislation such as that of the UK.

MIM is once again offering a Diploma in VAT compliance course (Intake 17). There is no doubt about the importance of fully understanding VAT compliance and rules. Due to the complexity of VAT planning, the requirements and legislation as well as the directives involved, VAT has become a major business activity that really needs to be comprehended.

It is of paramount importance that professionals and individuals who are involved with the administration and preparation of VAT forms within an organisation are fully versed with the intricate details, planning opportunities and planning issues.

In many cases tax advisers tend to focus on direct taxation issues whilst neglecting to plan the VAT aspect effectively, failing to take advantage of the various opportunities that arise.

Once you obtain a diploma in VAT compliance, you will have a powerful tool in hand which will enable you to understand VAT legislation better and ensure business planning takes this into consideration. A pragmatic approach is used on this course and it is based on practical case studies. The course also delves into relative issues whilst taking into consideration the individual needs of busy professionals. To this end we have designed all tests and exams so that they are available online. You will need to sit for (and pass) a test after each module, with the final exam after the third and last module. Student may choose when to sit for exams by slotting them into their busy schedules, thus allowing more freedom, flexibility and convenience.

The course is also open to individuals who would like to attend without sitting for the examinations, in which case they will receive a certificate of attendance. However, by passing the exams the individual will be entitled to a Diploma in VAT compliance.

An added benefit of the course is that the hours attended will count towards CPE hours for accountants. It is necessary to register with The Institute of Indirect Taxation in order to sit modular tests and achieve the diploma qualification. 

Course Structure

The Diploma syllabus is split into 3 Modules being:


  • General introduction
  • Scope of tax
  • Registration
  • Liability of supply
  • Deemed supplies & self-supplies
  • Value of supply
  • Time of supply



  • Input tax: when to recover
  • Partial exemption
  • VAT records
  • VAT return & accounting for VAT
  • Controls, visits, appeals & assessments
  • Additional tax e penalties



  • International aspects: goods
  • International aspects: services
  • Capital goods scheme
  • Special schemes

Successful applicants will be able to add the ITT (DIP) after their name giving a seal of quality to clients.

This Diploma is targeted to:

  • Persons interested in understanding VAT better
  • Persons compiling VAT returns
  • Account Clerks
  • Accountants
  • Lawyers
  • Law Students
  • Management Consultants
  • Tax Advisors
  • Finance Advisors
  • Notaries
  • Others who have an interest in the field.

We offer special discounts for groups and corporations.

Also, benefit from a tax refund of 70% via Get Qualified Scheme!

Lectures take place on Tuesdays between 6:00pm – 8:00pm

Venue: Institute of Tourism Studies (ITS), Luqa

Start: 29th October 2019  

End: 25th February 2020


Price for MIM Members: €1300

Course Price: €1400