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]
Malta Moves Toward Mandatory E-Invoicing and Real-Time Digital Reporting
- The Malta Tax and Customs Administration (MTCA) is advancing preparations for mandatory e-invoicing and Digital Real-Time Reporting (DRR) as part of its Strategic Plan 2023–2025, with significant investments in technology infrastructure to align with future EU digital taxation standards.
- The reform is motivated by Malta’s high VAT gap of 24.2%, significantly above the EU average, and aims to enhance tax transparency, reduce fraud, and improve data accuracy as part of the government’s commitment to digitalization.
- While specific implementation dates have not been announced, the MTCA plans a phased introduction of e-invoicing and DRR in line with the EU’s ViDA framework, which mandates these systems for intra-Community transactions by 2030, ensuring a smooth transition and compliance with upcoming obligations.
Source Comarch
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Malta is planning to introduce e-invoicing with DRR soon
- Accelerated Introduction of E-Invoicing: The Malta Tax and Customs Administration (MTCA) commissioner, Joseph Caruana, announced plans to expedite the implementation of mandatory e-invoicing and real-time reporting (DRR) across the nation.
- Addressing the VAT Gap: This initiative is driven by Malta’s significant VAT gap of 24.2%, which is substantially higher than the EU average of 9.5%, and aims to enhance tax compliance and efficiency.
- Alignment with EU Requirements: The move is also in anticipation of the upcoming VAT in the Digital Age (ViDA) mandate, which will require e-invoicing and DRR for intracommunity transactions by 2030, building on earlier plans outlined in the pre-budget 2026 documentation.
Source Pagero
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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