When does the new VAT regime for gambling and betting in Malta take effect?

The new regime takes effect on 1 October 2026.

Which gambling activities remain VAT exempt under the new guidelines?

Only low‑risk games, occasional approved junket events, and in‑venue betting at sports events remain exempt.

How will the new guidelines affect most operators such as sports betting and live casino?

They will be treated as taxable for Malta VAT from 1 October 2026, enabling clearer VAT treatment and enhanced input VAT recovery.

What additional VAT guidance has MTCA issued regarding online sports betting and streamed activities?

MTCA reclassifies online sports betting as electronically supplied services and provides guidelines on streamed and virtual activities relevant to online live casino.

Guidelines issued on new VAT regime for gambling and betting

Legal Notice 86 of 2026: A practical shift in the VAT treatment of Gambling

RSM Malta · 21 days 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.

New VAT changes in gambling and betting

Deloitte Malta · 28 days 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.

Alex Borg defends 7% VAT for restaurants, accuses Clyde Caruana of calling restaurateurs thieves

MaltaToday · about 1 month 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.

From Funds to FinTech: The VAT Implications of Evolving Financial Services Models

Zampa Partners · 2 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.

Poland Reduced VAT Fuel Extension

Global VAT Compliance · about 17 hours ago

Poland has extended the reduced VAT rate for specified fuel products until 15 May 2026. Regulation No. 573, published on 27 April, amends the application period and enters into force on 30 April 2026.

Poland mulls fuel VAT cut to curb inflation

VatCalc · 2 days ago

Poland has reduced the fuel VAT rate from 21% to 8% effective 31 March 2026, with the cut extended until at least 15 May 2026. Parliament approved the changes on 30 March, to be implemented by 6 April. The move follows earlier 2022 inflation cuts and is part of a broader strategy to curb fuel price inflation amid the Iran conflict.