- New amendments to VAT rules for gambling activities (Legal Notice L.N. 86 of 2026) are expected to significantly redefine the scope of VAT exemption in the gaming sector.
- This shift, though seemingly subtle, will likely impact operators’ ability to recover input VAT, potentially reducing VAT leakage on previously non-recoverable expenses.
- Further clarity on the practical application and interpretation of these changes is anticipated soon, which will determine their full impact.
Source Brandon Gatt – Zampa Partners
Click on the logo to visit the website

Latest Posts in "Malta"
- Malta Introduces VAT Exemption for Public Lift Passenger Transport Services
- PN Proposes Partly Self-Financing VAT Cut for Restaurants to Boost Sector and Competitiveness
- Key VAT Act Amendments: Definitions, Refunds, Related Parties, Electronic Notices, and VIDA Preparation
- Malta Issues VAT Guidelines for Taxi Operators Using Online Ride-Hailing Platforms Effective January 2026
- Malta 2026 Budget: Electronic Marketplaces Deemed Suppliers for EU VAT from January 2027














