Malta's tax authority has issued new VAT guidelines for gambling and betting, effective 1 October 2026. The guidelines narrow the VAT exemption to low‑risk games, occasional junket events, and in‑venue sports betting, while treating most operators—including sports betting, live casino, and B2B providers—as taxable. Operators must review pricing, accounting, and billing systems to comply with the new regime.
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RSM Malta · about 2 months ago
Legal Notice 86 of 2026 introduces a targeted amendment to Malta’s VAT Act, narrowing the gambling exemption to only low‑risk games, occasional junket events, and on‑site betting facilities from 1 October 2026. Exempt supplies will no longer allow input VAT recovery, and all other gambling activities—including remote or online gaming—will become taxable under the place‑of‑supply rules. MTCA Guidelines issued in April 2026 provide implementation guidance.
Deloitte Malta · about 2 months ago
Malta’s Value Added Tax Act will be amended by amendment 86 of 2026, taking effect on 1 October 2026, to narrow the VAT exemption for gambling and betting services. The changes are expected to improve VAT recovery for B2C operators and certain B2B providers, with detailed guidelines to follow.
MaltaToday · 2 months ago
Malta opposition leader Alex Borg defended his proposal to cut VAT on restaurants and kiosks from 18% to 7%, arguing it would benefit around 3,000 catering businesses. Finance Minister Clyde Caruana opposed the measure, citing a €140 million cost that would match the 2024 tax cut and only benefit a small sector. Borg accused Caruana of branding restaurateurs as thieves.
Zampa Partners · 3 months ago
Zampa Partners is hosting a conference on 25 March to explore how evolving financial services models, such as fintech and embedded finance, challenge traditional VAT positions. The event will feature panels on VAT exemptions, case law, and practical compliance strategies, and is accredited for 3.75 hours of CPE by the Malta Institute of Accountants.
NWB · about 2 hours ago
The German Federal Ministry of Finance (BMF) issued revised template forms for VAT reverse‑charge and registration purposes effective 9–23 April 2026. The updates remove the service‑seal field and the phrase “This letter was machine‑generated and is valid without signature,” and set a maximum validity of three years for the certificates. Forms USt 1 TH, USt 1 TG and USt 1 TQ can be issued on application or by authority; USt 1 TS and USt 1 TN only on application.
UNN · about 5 hours ago
Ukraine’s parliament has exempted the supply of ground‑based unmanned ground vehicles (UGVs) to the Defense Forces from VAT. The exemption, enacted via Bill No. 15259, aims to accelerate delivery of logistics and medical evacuation equipment. The law takes effect from 28 May 2026.
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Key Takeaways
The new regime takes effect on 1 October 2026.
Only low‑risk games, occasional approved junket events, and in‑venue betting at sports events remain exempt.
They will be treated as taxable for Malta VAT from 1 October 2026, enabling clearer VAT treatment and enhanced input VAT recovery.
MTCA reclassifies online sports betting as electronically supplied services and provides guidelines on streamed and virtual activities relevant to online live casino.
Primary source
Read the full article at Deloitte MaltaThis summary was published on VATfaqs.com on 8 April 2026. It relates to VAT developments in Malta. The original source is Deloitte Malta.
