Malta: Sales Taxes: VAT, GST

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Navigating Malta's New VAT And Gaming Tax Framework

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.

GT

Grant Thornton Malta

Malta's New VAT Framework For Online Betting And Online Live Events – Two New Guidelines Issued Today

These Guidelines clarify which gambling and betting products qualify as (i) electronically supplied services (ESS) and (ii) streamed and virtual activities.

Malta Media & IT

WP

WH Partners

Malta Trusts And Wealth Planning: A Practical FAQ For International Clients

Malta holds a respected position in international wealth planning, offering a legal framework that combines robust asset protection, strategic flexibility, and EU-aligned regulatory oversight.

Worldwide Commercial

DG

Dixcart Group Limited

Malta's Gambling VAT Exemption: The First Guidelines Are Here

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)...

Malta Media & IT

WP

WH Partners

Revised VAT Treatment of Gambling Services — Legal Notice 86 of 2026 and MTCA Guidelines

CP

Camilleri Preziosi Advocates

CJEU Rules RuneScape In-Game Gold Subject To VAT

CG

CSB Group

New VAT Rules On Gambling And Betting Activities Effective 1 October 2026

WP

WH Partners

Upcoming Changes To VAT Exemption For Gambling Activities

CG

CSB Group

VAT Treatment Of Taxi Operators Using Online Ride-Hailing Platforms

BD

BDO Malta

The Budget Measures Implementation Act Has Been Published

BD

BDO Malta

Doing Business Before Turning 18? Malta’s New Youth Enterprise Regulations Now Offer A Legal Vehicle To Match.

Malta Commercial

WP

WH Partners

Registering A Business In Malta: Guide For UK Entrepreneurs (2026 Update)

PS

Papilio Services Limited

Department Of Contracts Announces Lowered Procurement Thresholds: Circular 2 Of 2026

Malta Government

GA

Ganado Advocates

Malta Company Closure – Voluntary Liquidation And Simplified Dissolution Process

Malta Commercial

CG

CSB Group

Enforcement Of Play Claims From Austria To Malta (Podcast)

Malta Litigation

WP

WH Partners

Malta Introduces New Digital Health Screening System For Foreign Workers

Malta Healthcare

CG

CSB Group

Boots, Buckles And Trends: The CJEU Clarifies EU Design Protection In Deity Shoes

Malta Litigation

GA

Ganado Advocates

The Return Of The Commercial Court

Malta Litigation

GA

Ganado Advocates

Amendments To The Employment And Industrial Relations Act – Bill No. 166 Of 2026: Key Changes

Malta Employment

CP

Camilleri Preziosi Advocates

EU Parliament Endorses New Pan-European Startup Statute

On 11 December 2025, the European Parliament's Legal Affairs (JURI) Committee voted to approve key recommendations for a new EU-wide corporate framework for innovative firms.

European Union Commercial

G

GTG

Malta Means Business: Everything You Need To Know About Setting Up A Company In Malta

When most people think of Malta, they picture blue seas, sun-soaked days, and historic charm.

Malta Commercial

SI

Sentient International Limited

When The Exemption Does Not Apply

In Part 1 of this series, we looked at how international passenger transprot benefits from a VAT exemption. In Part 2, we explored how aircraft leasing and leasing chains can qualify for exemption...

GT

Grant Thornton Malta

Malta Budget Measures 2026

The Malta Budget 2026 placed a strong emphasis on supporting families and strengthening the social safety net. A key feature of the budget was the introduction of new "parent...

CG

CSB Group

Aircraft Leasing And Leasing Chains

Malta Transport

GT

Grant Thornton Malta

The CP Legislative Updates Series – September 2025

European Union Finance

CP

Camilleri Preziosi Advocates

Why Aviation Is Different

Worldwide Transport

GT

Grant Thornton Malta

Winding Down The Right Way: Accounting Support For Efficient Liquidations

Malta Accounting

BD

BDO Malta

Why Malta Is Taking Off As Europe's New Aviation Powerhouse

Malta Transport

SI

Sentient International Limited

The End Of The UK's Non-Domiciled Regime: Why People Are Considering Malta For Tax Residency

Worldwide Commercial

DG

Dixcart Group Limited

Statutory Prescription And Procedural Fairness In VAT Enforcement

GA

Ganado Advocates

Discover Malta And The Strategic Benefits For UK Businesses

Malta Commercial

CG

CSB Group

Malta Tax And Customs Administration: Large Taxpayers' Office

FM

Finance Malta

Digitalisation Of Maritime Documentation By The Malta Ship Registry

DG

Dixcart Group Limited

Statutory Prescription And Procedural Fairness In VAT Enforcement

On 28 February, 2025, the Administrative Review Tribunal (the "Tribunal") delivered its decision in XXX v Kummissarju tat-Taxxa u Dwana (Rikors No. 5/2018 SG)...

GA

Ganado Advocates

Discover Malta And The Strategic Benefits For UK Businesses

While the post-Brexit landscape may appear limiting for UK business owners or investors seeking access to the EU market, this does not have to be the case. Malta, a full EU member state...

Malta Commercial

CG

CSB Group

Malta Tax And Customs Administration: Large Taxpayers' Office

When the International Monetary Fund first raised the concept of a service aimed at large taxpayers, the officials at the Malta Tax and Customs Administration (MTCA) were taken aback.

FM

Finance Malta

Digitalisation Of Maritime Documentation By The Malta Ship Registry

As the maritime industry continues to embrace digital transformation, Malta took a significant step forward by implementing a fully electronic certification system for vessels under its flag.

DG

Dixcart Group Limited

Double Malta Structure Or Two-Tier Malta Company Structure: Tax Efficiency And Strategic Considerations

LL

LINDEMANNLAW

Navigating Malta's Yacht VAT: A Guide For Yacht Owners

Malta has gained a high reputation in the shipping and yachting world, not only because of its geographical location but also because it offers attractive and competitive incentives, thereby making Malta one of the top flags in the world.

DG

Dixcart Group Limited

New Tax Measures In The Budget Measures Implementation Act Of 2025

On 17 April 2025, Malta enacted the Budget Measures Implementation Act of 2025 ("Budget Act").

WP

WH Partners

VAT Treatment Of Payment Services In Malta Provided By Payment Service Providers (PSPs)

Malta's VAT system is aligned with the EU VAT Directive (Council Directive 2006/112/EC of 28 November 2006), and this impacts the VAT treatment of some services provided by PSPs.

BD

BDO Malta

The VAT Consequences Of Transfer Pricing Adjustments

For years, multinational enterprises have navigated uncertainty at the intersection of VAT and transfer pricing (TP) regulations. The central question remains unresolved: Are TP adjustments simply outside VAT's scope...

GT

Grant Thornton Malta

The CP Legislative Updates Series – February 2025

Malta Transport

CP

Camilleri Preziosi Advocates

VAT & Yachts: What You Need To Know

European Union Tax

SI

Sentient International Limited

Casino De Spa SA: The Future Of VAT On Gambling Services

WP

WH Partners

Single Family Offices In Malta – Regulatory Amendments Introduced

DG

Dixcart Group Limited

New VAT Rules For Virtual Events

GT

Grant Thornton Malta

Malta's Permanent Residence Programme: Key Changes Effective January 2025

Malta Immigration

DG

Dixcart Group Limited

Updates To The VAT Act – SME Scheme

PS

Papilio Services Limited

Malta: A Rising Hub For Tech And Innovation Startups

Malta Immigration

DG

Dixcart Group Limited

VAT In The Digital Age Package

GT

Grant Thornton Malta

What Is Required To Register An E-Commerce Company In Malta?

PS

Papilio Services Limited

Regulatory Reforms And Taxation In Focus

European Union Tax

GT

Grant Thornton Malta

Malta's Tax Revenue Sees Significant Growth In 2023

PS

Papilio Services Limited

Malta Budget 2025: Overview

FF

Fenech & Fenech Advocates

Malta Budget 2025

PS

Papilio Services Limited

Electronic Supplied Services (ESS)

European Union Tax

PS

Papilio Services Limited

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Latest Videos

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Taxation In Slovakia 2026 (Video)

ZI

Zugimpex International GmbH

Rejestracja VAT – Na Co Zwrócić Uwagę Jako Przedsiębiorca?

KHG Hupajlo Grzegorczyk & Partners

Statutory Compliance Of Cyprus Companies (Video)

CA

CYAUSE Audit Services Ltd

Setting Up A Business In Malta: Step By Step Guide (Video)

CG

CSB Group

VAT Trends: What To Keep In Mind For 2023 (Video)

AM

Arendt & Medernach

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