Malta: Sales Taxes: VAT, GST

Malta's iGaming regulatory framework faces scrutiny as industry experts examine whether its first-mover advantage can withstand growing competition from emerging jurisdictions. The discussion explores how regulatory agility, professional services infrastructure, and strategic policy reforms like the Recognition Notice framework and revised VAT treatment position Malta to maintain its leadership in the global online gambling sector.

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.

On 6 April 2026, the Malta Tax and Customs Administration (MTCA) issued awaited guidelines that signal a fundamental evolution of Malta's economic model for the gaming sector.

For UK entrepreneurs looking to regain access to the EU market post Brexit, Malta has become one of the most attractive jurisdictions for company formation.

Following revisions at EU level, the Department of Contracts has published Circular 2 of 2026 to announce reduced revised financial thresholds for public procurement, utilities procurement and concession contracts...

Whether a company is thriving, facing challenges, or simply reaching a natural conclusion, understanding the available options and the necessary procedures regarding company closure ensures a smooth transition...

Starting January 2025, small businesses can enjoy VAT exemptions on cross-border EU trade without multi-jurisdiction registrations. Find out how Malta's new Articles 11A and 11B could streamline your compliance...

The Budget Implementation Act, 2025 (the "Act") introduces amendments to the Income tax Act, the Income Tax Management Act, the Duty on Documents and transfers Act, and the VAT Act.

In Malta, unlike many other countries, there isn't a long list of taxes which are associated with purchasing a property. For instance, there are no VAT implications on the purchase or sale of any immovable...