In regard to fiscalization, this country has implemented a hardware-based approach.
In general, fiscal cash registers must be approved but there is a possibility to get exemption from the obligation to use cash register. The process is carried out by the Malta Competition and Consumers Affairs Authority. Once a registered auditor is satisfied that the cash register complies with the requirements specified in the VAT Act, he will issue an audit report which is to be sent to the VAT Department with a technical certificate issued by the supplier of the POS system.
Source Jadranko Terzic
