Background Information

Within the gaming sector, one will come across various technical gaming jargon which ultimately impact the way in which accountants carry out their work. They also necessitate a number of specific reconciliations to be performed to ensure holistic, transparent and accurate accounting. This training session will delve into a number of industry specifics to actively understand the foundations of accounting within the gaming industry, including licensing requirements and the reconciliations that need to be performed.

In recent years multiple VAT updates, have significantly impacted the VAT considerations Gaming operators and other entities operating in the gaming industry need to undertake. The main changes are in respect to the Place of Supply Rules, right of refund, exemption/chargeability of gaming related services and most recently VAT grouping. During this session we shall go through all factors impacting the VAT treatment of companies in the gaming industry in order to ensure that the VAT treatment adopted is compliant with the Maltese VAT Act and EU VAT Directives.

Objectives of this session

The objective of this training session is to gain a further understanding of the fundamental principles of accounting within the gaming sector. Attendees will advance their knowledge of the gaming terminology and gaming transactions of any licensed gaming company.

A refresher on the basic VAT concepts, as preparation for the delivery.

Understanding gaming services which are chargeable/not chargeable for VAT purposes.

Analysing the rights of input VAT deductions for companies operating in this industry.

Discussion on the applicability of partial attribution

Working out a practical example focusing on this industry.

On the agenda

Gaming Terminology

Licences issued by the MGA

Payment Services Providers

Gaming Revenue

Direct Costs

Refresher on core principles of VAT;

The Specific VAT considerations for Electronically supplied services;

Analysing the VAT activities within scope of the VAT exemption;

The right for input VAT deductions and partial attribution;

A practical example focusing on this industry.

Target audience

Individuals currently working within the gaming industry and individuals who wish to gain a better understanding of accounting within the gaming sector.

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Rachel Calleja graduated with a Master in Accountancy from the University of Malta in 2020. Having joined RSM Malta in 2015, Rachel is now a senior accountant within the Outsourcing Department. Within this department, Rachel specialises in accounting, with a large portfolio of established clients within various industries, particularly, gaming, manufacturing, investments.



Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property & Construction, Investments, Pharmaceuticals and Retail. During 2019, he specialised in VAT advisory and was promoted as a Manager in 2022. Kenneth is also a CPA warrant holder.

Events Resources

Events resources will be sent by email after the delivery of the event.