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 · 13 days ago
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