Diploma in VAT compliance

Diploma in VAT Compliance – Intake 18 – from November 2020 till March 2021.

The VAT Compliance Diploma is ideal for anyone who works in tax, commerce or professional services or has an interest in tax and is looking for an entry-level qualification. This benefits both the employer and the individual as it ensures that staff are properly trained in VAT Compliance work.

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 process starts with the student registering through a form and paying the course fee.

Afterwards the student must register and pay a registration fee of GBP 50 with ATT (Association of Taxation Techniques).

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

As listed through the course structure, the course is divided in 3 modules and after the student passes these 3 modules, he/she can register and pay ATT (GBP 100) to sit for the final exam. The exam takes place in a multiple choice form and exam time is usually 90 minutes.

If the student passes the exam, a certificate will be issued.

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.

Price: Early Bird Offer: 10% discount for who pays the full amount till 11th September

Price for MIM Members: €1300

Course Price €1400