- Malta will tighten VAT rules for the gaming sector from 1 October 2026 under Legal Notice 86 of 2026.
- The VAT exemption for gambling and betting will be much narrower, mainly covering low-risk games, approved junket events, and physical in-person betting on real-life events.
- More gambling activity, especially online services, will become taxable supplies and fall within the VAT net.
- Operators will gain a right to recover input VAT on major costs such as technology, software, marketing, and professional services.
- Some online gaming services will be treated as electronically supplied services, aligning with EU place-of-consumption rules.
Source: mondaq.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.
Latest Posts in "Malta"
- Malta Clarifies VAT Transition Rules for Exempt-to-Taxable Supplies
- Zampa Partners Event: The ‘Ins & Outs’ of VAT in the Payments & Fintech Sector (Oct 8)
- Malta Gaming VAT Changes: Key Actions and Recovery Opportunities
- Malta VAT Changes: What Gaming Businesses Need to Know by 1 October
- Malta Clarifies Gambling VAT Exemption Rules for Gaming Sector
