For gaming transactions, the VAT implications depend on the type of transaction, the location of the transaction, and whether the gaming supply is taxable in the customer’s country. If the gaming supply is taxable, there is an obligation to register for VAT in the country where the transaction is taxed. To simplify this process, there is an optional scheme called the Mini One Stop Shop (MOSS) where only one online registration is required in the operator’s establishment country and one VAT return needs to be filed for all the respective countries. A gaming operator in Malta must register for VAT if they have taxable gaming supplies in Malta or if they choose to register under the MOSS.
Source Zampa Debattista
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