The VAT treatment of gaming supplies is regulated by guidelines issued by the Commissioner for Revenue back in 2017 and which came into effect as of 01 January 2018. Such guidelines, which according to the Malta VAT Act have the same effect as the regulations interpret the particularities of the supplies covered by the exemption as prescribed in the said Act.
The determination of the VAT treatment of gaming transactions may be quite complex and if such transactions are not correctly analysed may eventually represent offenses in terms of the Malta VAT legislation and European VAT legislation.
Here are some of the topics that we will be focusing on during the seminar:
• Nature of gaming transactions – Electronically Supplied Services or not?
• Place of Supply
• Input VAT Recovery / Partial Attribution
• VAT Optimization Solutions – VAT Grouping