- Malta updated VAT receipt rules for SMEs registered under Article 11, requiring their fiscal cash registers to issue compliant receipts.
- The guidance, issued on 13 July 2026, replaces previous instructions and standardizes receipt identifiers.
- Article 11 SMEs remain VAT-exempt, meaning they do not charge VAT or recover input VAT, but generally must still issue fiscal receipts for goods and services in Malta.
- Receipts must display “E” or “Exempt” and include “EXP” before the business’s VAT registration number.
- The update aims to improve transparency, compliance, and fiscal reporting.
Source: fiscal-requirements.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.
