On 1 January 2015 the final set of changes introduced by the so-called EU “VAT Package” enters into force. With effect from that date, the place of taxation for Value Added Tax (VAT) purposes of, electronically supplied services, when supplied to non-business customers within the EU, will shift from the country where the provider of the services is established to the Member State where the customer of the services is located.
Electronically supplied services have been defined for VAT purposes to include “games of chance and gambling games”. Thus with effect from 1 January 2015 the supply of online gambling services by Maltese operators to players located in other EU Member States will be treated as being supplied in the Member State of the customer (i.e. outside Malta). Maltese operators will, as a result, be required to apply the VAT rules as applicable in each of the Member States in which their customers are located.
