Malta's Tax and Customs Administration has issued Guidelines on Transitory Measures for Input and Output VAT Pursuant to a Change in the VAT Act in the VAT Treatment of a Supply, dated 30 September 2026. While applicable more broadly, its recent issuance is most important in relation to recent changes in the VAT treatment of supplies in the gaming sector. Malta previously provided a broad VAT exemption (without input tax credit) for supplies in the gaming sector (gambling, betting, etc.). Ho…