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Gibraltar brings Gambling Act 2025 into force with new operator rules

Regulation

Gibraltar brought its Gambling Act 2025 into force, replacing legislation that had been in place for 20 years. The law requires licensed operators to demonstrate substantive economic presence in the territory and creates separate licences for B2C, B2B and support services, alongside expanded reporting and enforcement powers.

Operators and suppliers may need to meet new local-presence, licensing and reporting requirements to continue covered activities in Gibraltar.

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Regulation

Malta brings revised gaming tax and VAT rules into force on 1 October

Malta’s revised VAT and gaming-tax rules take effect on 1 October 2026 under Legal Notices 84 and 86, according to the report. The changes clarify VAT treatment for some sports-betting and casino services, allow eligible input-cost recovery where applicable, and combine gaming tax with the levy on gaming devices. September reporting remains under the old rules and is due by 20 October; October returns use the updated portal and are due by 20 November.

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