Malta: Sales Taxes: VAT, GST

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 publication of Legal Notice 86 of 2026 which we wrote about last week, the MTCA have issued these Guidelines in conformity with Article 75(2) of the VAT Act (Chapter 406, Laws of Malta)...

There are times when winding up a company is the right step. Whether it's part of a group restructuring, the closure of a dormant entity, or a planned exit, voluntary liquidation requires proper preparation.