As a general rule, businesses exclusively involved in making either taxed or exempt transactions, do not have difficulty in determining the extent to which input VAT may be deductible. However, the reality is that as a result of the activity classification in the guidelines, many Gaming Operators in Malta carry out both taxable gambling supplies and exempt gambling supplies. As a result, Gaming Operators which may not attribute costs to taxable supplies will have a limited right to deduct input VAT. In fact, the deduction of input VAT for a given cost will often depend on whether the cost can be allocated as a direct cost or as a general cost.
Source: Zampa Debattista
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