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MGA implements revised Malta VAT and gaming tax frameworks

Regulation

Malta’s revised VAT and gaming tax frameworks took effect on 1 October, the MGA said. Operators must use the previous requirements for September 2026 reports due by 20 October; reporting functions for the revised frameworks are due to be available by 1 November, with October reports due by 20 November. Separately, the MGA suspended Condor Malta Limited’s licence authorisation from 16 September.

Operators must apply the revised tax framework to October reporting while meeting the existing deadline for September submissions.

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Regulation

MGA reportedly drops several proposed Recognition Notice changes in Malta

The MGA reportedly abandoned several proposed amendments to Malta’s Recognition Notice framework after industry pushback, according to a media report. The regulator said its final approach would distinguish B2B and B2C businesses and use targeted, risk-based information gathering; it plans to continue consulting foreign licence holders.

A media report says the regulator has dropped a number of the changes it had put forward for the Recognition Notice framework, following resistance from the industry. Even so, the report added that the authority intends to keep seeking the views of foreign licence holders and to collect further input.

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