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ARTICLE · 15 OCTOBER 2026

VAT And Gaming In Malta: Is Your Business Ready For The 1st October Changes?

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Malta's Tax and Customs Administration has issued new guidance on the VAT treatment transition for gambling and betting services, effective October 1, 2026. The guidance addresses critical compliance considerations for gaming operators as previously exempt activities become taxable, including revenue stream mapping, contract management, input VAT recovery opportunities, and cross-border cost implications.

MaltaTax
Ramona Cassar
Ramona Cassar
Joselyn Teuma
Joselyn Teuma
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On the 30 September 2026, the Malta Tax and Customs Administration issued new guidance dealing with situations where a supply stops being considered as VAT exempt without credit and becomes VATable . While the guidance is not limited to gambling, its relevance to the industry is clear. In fact, the guidance note specifically provides for an example of an online gaming operator whose sports betting activity transitions from exempt without credit to taxable from 01 October.

The guidance also reinforces the importance of looking beyond the invoice date as the VAT treatment during the transition may also depend on when the underlying service is performed and how the related costs are used. This makes the 01 October cutover both a compliance exercise and a potential VAT recovery opportunity, bringing several practical considerations into focus for gaming operators, particularly:

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