Malta Provides Guidelines on VAT Exemption for Gambling Supplies

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…