Malta's Tax and Customs Administration has issued guidelines dated 6 April 2026 in relation to enhancements of the VAT and gaming tax frameworks for the gaming sector that enter into force on 1 October 2026, including a clarified scope of the VAT exemption for gambling supplies.
---
Guidelines on Item 9 of Part Two of the Fifth Schedule to the Value Added Tax Act
Date: 6th April 2026
Purpose and Background
The purpose of this document is for the Commissioner for Tax and Customs ('Cf…