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.
They will take effect from 1 October 2026.
Sports betting, land‑based casino, online live casino and lotteries.
They are expected to improve the VAT recovery profile for B2C operators and certain B2B providers.
The Maltese tax authorities will issue guidelines after the amendment.
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MaltaToday · 15 days 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 · 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.
Kancelaria Skarbiec · about 3 hours ago
The article examines the CJEU ruling on whether a subsidiary automatically constitutes a fixed establishment for VAT purposes. It explains that a subsidiary must satisfy substantive conditions under Article 11 of Implementing Regulation No 282/2011, and that a third‑country parent operating through a subsidiary in Poland does not automatically create a fixed establishment. The ruling also clarifies that EU‑Korea FTA restrictions on corporate forms do not affect the fixed establishment concept.
LinkedIn · about 16 hours ago
The post outlines Portugal’s VAT framework, highlighting the 23% domestic rate, the 0% international regime for services to non‑EU clients, and the reverse‑charge rule within the EU. It also discusses exempt sectors under Article 9, the 6% reduced rate for affordable housing, and the digitised 2026 recovery process for VAT credits.
VatCalc · about 23 hours ago
EU Parliament has tabled more than 200 amendments to its draft report on a coherent tax framework for the financial sector, with VAT reform at the centre. The proposals aim to narrow the long‑standing VAT exemption for financial services, tax fee‑based B2B services, consolidate the Insurance Premium Tax into VAT, and modernise rules for neobanks, crypto and other digital financial services. A parliamentary vote is scheduled for 26 April 2026, with a vote expected in May and potential plenary adoption in June.
FE Week · 2 days ago
The Court of Appeal has ruled in favour of Colchester Institute in a VAT dispute with HMRC, allowing the college to reclaim VAT on pre‑2010 capital projects. The decision could extend to an estimated 20‑30 other colleges and raises uncertainty for charities that may lose VAT discounts. The ruling centres on the Lennartz mechanism, which HMRC had withdrawn in 2010.
