Malta’s Revised VAT and Gaming Tax Frameworks Take Effect on 1 October
By SectorWire desk ·
Summary
Malta introduced revised VAT and gaming tax rules for the gaming sector through Legal Notices 84 and 86 of 2026. The changes clarify VAT treatment and eligible input VAT recovery, while consolidating gaming tax and the device levy. September reporting remains due by 20 October under the current regime; updated Portal functionality is due by 1 November for October submissions due on 20 November.
Why it matters
Operators need to apply the revised VAT and gaming tax treatment and meet the stated reporting deadlines.