Malta Gaming VAT Changes: Key Actions and Recovery Opportunities

• From 1 October 2026, Malta’s revised gambling VAT exemption is in force: most remote gaming in Malta is now subject to VAT, with the exemption limited mainly to low-risk games, occasional approved junkets, and on-site betting on real-life events.
• The new taxable supplies may improve input VAT recovery for operators, including on costs linked to supplies made outside Malta and where no Maltese VAT is charged.
• For supplies spanning the changeover date, VAT treatment depends on when services are performed, not just invoice timing; amounts relating to 1 October 2026 onward are taxable and may require corrective invoices.
• Input tax recovery depends on how costs are used: costs wholly for taxable supplies from 1 October are fully recoverable, costs used wholly before 1 October are not, and mixed/general overhead costs may be recoverable via partial attribution.
• Businesses may also claim annual Capital Goods Scheme adjustments for assets acquired while making exempt supplies, potentially recovering VAT over five or twenty years depending on the asset.

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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