- 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.
Source ec.europe.eu
If you have questions on E-Invoicing in Malta, please reach out to Zampa Partners
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- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
E-Invoicing & E-Reporting Mandates in Malta
| 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 |
