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.
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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 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 · 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.
e-Invoice.app · about 3 hours ago
France's e-invoicing reform, effective 1 September 2026, requires all businesses with a French VAT footprint to use approved platforms for issuing and receiving electronic invoices and for transmitting transaction and payment data. The reform mandates structured invoice formats (UBL, CII, Factur-X) following EN 16931 with French extensions and adds four mandatory fields. SMEs and micro-enterprises will join the issuance and reporting obligations on 1 September 2027, while large enterprises must comply from 1 September 2026.
Bloomberg Law · about 7 hours ago
The Court of Justice of the European Union ruled that a transfer pricing adjustment does not automatically trigger VAT unless a direct link exists between an identifiable supply and the payment received. The decision underscores the need for companies to assess each adjustment case‑by‑case, draft clear intragroup agreements, and maintain robust documentation to secure the intended VAT treatment.
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Key Takeaways
The conference will cover VAT implications of evolving financial services models, including fund structures, embedded finance, and decentralised payment solutions, with panels on exemptions and case law.
Speakers include Matthew Zampa, Mark Caruana Scicluna, Anabel Mifsud, Nico Sciberras, Alexis Tsielepis, Dr. Sarah Cassar Torregiani, Prof. Dr. David Hummel, and Brandon Gatt.
The event is accredited by the Malta Institute of Accountants with 3.75 hours of structured CPE qualifying under Core competency as per the Accountancy Board Accreditation Rules.
The event starts at 12:00pm with registration and coffee, and ends at 16:50pm with networking drinks.
Primary source
Read the full article at Zampa PartnersThis summary was published on VATfaqs.com on 27 February 2026. It relates to VAT developments in Malta. The original source is Zampa Partners.
