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Malta

Malta’s Phased B2B E-Invoicing Strategy Ahead of EU ViDA Mandate

9 hours ago
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Malta is actively preparing for the EU’s VAT in the Digital Age (ViDA) reforms, with a phased approach to B2B e-invoicing and digital reporting that anticipates the 2030 EU mandate. Here’s a summary of the key developments:

Malta’s Phased B2B E-Invoicing Strategy Ahead of ViDA

Current Status (2025)

  • No mandatory e-invoicing for B2B, B2G, or B2C transactions.
  • Public authorities must accept e-invoices compliant with EN 16931, but suppliers are not required to issue them.
  • Malta has adopted Peppol BIS Billing 3.0 and its Core Invoice Usage Specification (CIUS) without national extensions. [vatcalc.com]

Strategic Plans

  • The Malta Tax and Customs Administration (MTCA) is accelerating efforts to implement Digital Real-Time Reporting (DRR) and e-invoicing.
  • The initiative is part of Malta’s Strategic Plan 2023–2025, aiming to reduce its VAT gap (24.2%) and improve transparency. [sovos.com]
  • The Pre-Budget Consultation Document 2026 confirms Malta’s alignment with ViDA and its investment in tech infrastructure for real-time reporting. [sovos.com]

Timeline Toward ViDA Compliance

  • 2025: Domestic e-invoicing can be introduced without EU approval.
  • 1 July 2030: Mandatory e-invoicing and digital reporting for intra-EU B2B transactions and those subject to reverse charge.
  • 1 January 2035: Harmonisation of national e-invoicing systems with EU standards. [ae.com.mt], [maltachamber.org.mt]

Key Features of Malta’s Approach

  • Voluntary adoption for B2B and B2C sectors until EU mandates take effect.
  • No central platform currently exists for B2G e-invoicing.
  • Monitoring mechanisms for e-invoicing developments are not yet in place. [ec.europa.eu]
  • Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

 

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