eInvoicing in Malta

No Mandatory eInvoicing: Malta currently has no legal requirements for eInvoicing in Business-to-Government (B2G), Business-to-Business (B2B), or Business-to-Consumer (B2C) transactions, making the use of electronic invoices optional for businesses.
Adoption of European Standards: Malta has adopted the European eInvoicing standard (EN 16931) for public procurement contracts exceeding EU thresholds, requiring public authorities to accept structured eInvoices, which must comply with the Peppol BIS Billing 3.0 format for interoperability.
Lack of Infrastructure and Monitoring: There is no specific eInvoicing platform or real-time reporting system in place, nor any established monitoring mechanism for eInvoicing developments in Malta, although the country continues to evaluate potential future implementations in line with EU regulations.

If you have questions on E-Invoicing in Malta, please reach out to Zampa Partners

Click on the logo to visit the website

Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

Transaction Type	Established Entities	Non-Established Entities	Notes
B2G (Business to Government)	❌ Not mandatory	❌ Not mandatory	Public authorities must accept EN 16931 e-invoices for contracts above EU thresholds
B2B (Business to Business)	❌ Not mandatory	❌ Not mandatory	Optional; based on mutual agreement between businesses
B2C (Business to Consumer)	❌ Not mandatory	❌ Not mandatory	No legal requirement for e-invoicing in consumer transactions
VAT Real-Time Reporting	❌ Not implemented	❌ Not implemented	No real-time VAT reporting system in place

E-invoicing