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.
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.
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RSM Malta · 5 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.
Deloitte Malta · 12 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 · 24 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 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.
Melasoft · about 1 hour ago
France will enforce e-invoicing for B2B transactions from 1 September 2026, requiring all VAT‑registered businesses to receive and issue invoices in UBL, CII, or Factur‑X formats via certified dematerialisation platforms. The obligation extends to SMEs and micro‑businesses on 1 September 2027, and the Business Directory based on SIREN numbers will replace email addresses for recipient identification.
The Moscow Times · about 2 hours ago
Russia’s State Duma has approved a bill that temporarily exempts self‑employed and small food‑and‑dining businesses from value‑added tax until the end of 2026. The measure rolls back part of a January reform that raised the standard VAT rate to 22% and lowered the income threshold for small businesses. The bill is pending presidential signature and aims to prevent business closures amid wartime economic pressures.
