Print this page

Newsletter 04


As from 1 January 2015 the place of supply of certain services will change.  The change in the place of supplies rules will only affect the sales transactions done between a business and a consumer.
The services affected by this change are telecommunications and electronic supplied services.

Deadlines in MAY:
  • VAT returns submitted by the 15th
Reminder to all self-employed that the Provisional Tax and Social Security Contributions (SSC) for the period January to April 2014, should be filed by the 30th of April. Furthermore, Children's Allowance forms should also be submitted by end of April.



This section of our newsletter is providing you with a synopsis of some of our services. 

Management Accounting Services

Once a detailed analysis and a needs assessment are carried out on behalf of the client's business, 3a's accounting directorate will establish and propose a system to simplify and minimise the amount of bookkeeping work required.  This is offered through the provision of easy-to-understand financial reports, sales and payroll tax reports, statistics building and ongoing business solutions for daily transactions.
A key input for business is the understanding of how their business is doing, what performance criteria is being attained as well as whether target KPIs are being achieved.  To this effect, our management accounting services provide you with a portfolio of tools to enable a veritable assessment of a company's past performance when it is required to make informed decisions and adopt the right management approach.  This service aims to 'fill the gap' in between yearly regulatory financial statement reporting through providing additional report work required for immediate application, thus contributing to a company's economic and overall success.
The purpose of management accounting reports is to serve, along with financial ratios and intra-company comparisons, as a periodically updated source of information readily available for consultation.  This optimises decision-making thereby allowing for a more accurate control.  Such regular insights into the company's operations also enable the management to take the necessary corrective measures; for instance, an indication of cost increases may enable a company to immediately address the issue by reducing costs.




3a Accountants, Level 2 Palazzo Ca' Brugnera, Valley Road, Birkirkara, BKR 9024, Malta (EU)

Phone : +356 2757 2757 | Fax : +356 2757 2758 | Email: This email address is being protected from spambots. You need JavaScript enabled to view it.