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Malta updates VAT and gaming tax rules from October 2026

Regulation

Malta’s Tax and Customs Administration and Gaming Authority announced changes to the VAT and gaming tax frameworks, effective 1 October 2026. The reforms clarify VAT exemptions and place-of-supply rules for gambling suppliers, and consolidate gaming tax and the gaming device levy into rates based on game type and offer mode; the MGA said the gaming tax changes apply only to services provided in Malta.

Operators serving Malta will need to account for revised VAT and gaming tax rules from 1 October 2026.

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Calabria tax court upholds ordinary VAT option for gaming-machine operator

Calabria’s second-instance tax court rejected the Revenue Agency’s appeal and upheld cancellation of a payment demand for tax year 2017. The court said gaming-machine operators may choose ordinary VAT even when entertainment tax uses a flat-rate base, and may evidence that choice through their tax return and accounts without prior notice.

Calabria's second-instance tax court rejected an appeal by the Agenzia delle Entrate and upheld the cancellation of a payment demand issued to a sole trader operating gaming machines, covering tax year 2017. The demand had included VAT calculated on a flat-rate basis in relation to entertainment tax, as well as penalties, interest and collection charges.

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