Ramona Azzopardi, Senior Associate, recently delivered a seminar entitled VAT 2015 & The Gaming Industry at the Intercontinental Hotel Malta.

The seminar, organised by the Society Education, addressed the change in the place of supply rules effective as from 1 January 2015, which will impact the Gaming Industry.  The seminar also provided a jurisdictional analysis of gaming services in the various EU Member States and the manner in which they are treated for VAT purposes. Reference was also made to EU jurisprudence on the matter and the newly announced government VAT proposals in relation to gaming operators providing services from Malta was also tackled.