- Malta is transitioning from receive-only e-invoicing to a phased regime with digital real-time reporting (DRR) to improve VAT transparency and compliance, aligned with the EU’s ViDA roadmap.
- As of 2025, there is no legal mandate for e-invoicing issuance, but all public sector bodies must be able to receive compliant e-invoices; Peppol BIS Billing 3.0 is the chosen standard.
- The operating model uses a five-corner Peppol exchange, with real-time transaction data reporting to enable pre-filled VAT returns and faster anomaly detection.
- Rollout will be phased, starting with large taxpayers and public-facing suppliers before 2030, with voluntary adoption encouraged ahead of any mandate.
- From 2030, EU-wide e-invoicing and DRR rules will apply to intra-EU B2B transactions, with full harmonization expected by 2035.
Source: rtcsuite.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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