Malta introduces revised VAT and gaming-tax rules from 1 October
Malta’s revised VAT and gaming-tax provisions take effect on 1 October 2026 under Legal Notices 84 and 86, the report said. The rules clarify VAT treatment for some sports-betting and casino services, provide for eligible VAT-cost recovery where applicable, and combine gaming tax with the levy on gaming devices. September returns remain under the previous regime and are due by 20 October; October returns follow the new requirements and are due by 20 November.
Operators need to follow the revised tax rules and reporting arrangements for October returns.