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.
Low‑risk games, occasional junket events approved under the Gaming Authorisations Regulations, and facilities for betting on real‑life sporting events restricted to the physical location of the event.
They will no longer qualify for the exemption and will be treated as taxable supplies subject to the applicable place of supply rules.
The amendment becomes effective on 1 October 2026.
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Deloitte Malta · 1 day ago
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.
Deloitte Malta · 7 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.
MaltaToday · 20 days ago
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Zampa Partners · about 1 month 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.
Euro Weekly News · about 16 hours ago
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VATCalc · 1 day ago
Germany’s Federal Ministry of Finance updated its e-invoicing FAQs in March 2026, tightening the definition of a compliant E‑Rechnung. The guidance requires that 100 % of mandatory VAT data be embedded in structured XML, mandates embedding of supporting documents, and confirms that monthly summary invoices remain valid if the supply period is clearly defined. These clarifications signal enforcement intent ahead of the 2027 B2B e‑invoicing mandate and the 2030 EU Digital Reporting Requirements.
