- Malta is narrowing its VAT exemption for gambling from 1 October 2026, replacing broader wording with a more limited exemption.
- More gambling supplies are likely to become subject to VAT, impacting operators’ tax obligations.
- There is uncertainty about which products will remain exempt and how “other forms of gambling” will be defined.
- Operators should model VAT recovery scenarios and monitor for further official guidelines on scope and transitional arrangements.
Source: pwc.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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