Malta: Gaming

Malta's Tax and Customs Administration has issued new guidance on the VAT treatment transition for gambling and betting services, effective October 1, 2026. The guidance addresses critical compliance considerations for gaming operators as previously exempt activities become taxable, including revenue stream mapping, contract management, input VAT recovery opportunities, and cross-border cost implications.

Following the enactment of Legal Notice 86 of 2026, the Malta Tax and Customs Administration (MTCA) has issued new guidelines on the applicability of the VAT exemption to gambling and betting.

The Italian Communications Authority (AGCOM), with Resolution No. 197/25/CONS, has issued new guidelines and a Code of Conduct for the regulation of content disseminated by "significant" influencers.