Letting of rooms to play poker are now exempt from VAT

By virtue of Legal Notice 9 of 2018, the Maltese Government has exempted the letting of rooms or other spaces which are lawfully designated for the playing for poker from the payment of VAT.  This legal notice has amended part Two of the Fifth Schedule of the Value Added Tax Act and is effective as […]

Written By Liana Falzon

On January 11, 2018
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By virtue of Legal Notice 9 of 2018, the Maltese Government has exempted the letting of rooms or other spaces which are lawfully designated for the playing for poker from the payment of VAT.  This legal notice has amended part Two of the Fifth Schedule of the Value Added Tax Act and is effective as from 1st January 2018.

With effect from this date, the above-mentioned will for the purpose of Maltese VAT be considered to be an exempt without credit supply meaning that the operator will not charge VAT on such supplies but will not be able to recover any input VAT incurred on the same supplies.  The exemption will apply provided that the duration of the letting of the rooms or spaces will not be for more than thirty days and the service is provided by a taxable person in the course of an economic activity.

How can we help?  

For further information, please contact one of the firm’s tax partners, Stephen Balzan on [email protected] or Elaine Camilleri [email protected]. ACT can help you understand the changes to the tax rules and how these can impact your business.  

Apart from its offices in St. Julian’s Malta, ACT operates from a second office in Gozo, which is situated in the capital city of Victoria.  For an appointment in our Gozo office, please call on 00356 21378672 or send us an email on [email protected].