- 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
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