- New VAT guidelines for gambling and betting in Malta take effect from 1 October 2026.
- VAT exemption will only apply to narrowly defined activities, mostly irrelevant to international online operators.
- Most gambling and betting supplies, including sports betting and live casino, will become taxable for Malta VAT purposes.
- Online sports betting and virtual activities are reclassified as electronically supplied services.
- Operators must review and adjust their VAT positions, pricing, accounting, and group structures before the new rules take effect.
Source: deloitte.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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