- Malta uses the EU e-invoicing standard EN 16931, and e-invoicing has been mandatory for all public sector (B2G) transactions since April 2020.
- For B2G, suppliers must send structured EU-compliant invoices; for B2B and B2C, e-invoicing is still voluntary and based on agreement between parties.
- Malta relies on the Peppol network (Peppol BIS Billing 3.0 / UBL) and certified Access Points, with no central national e-invoicing platform.
- Invoices must be archived for at least six years, or up to 10 years for certain fiscal purposes.
- Malta is considering mandatory B2B e-invoicing and real-time reporting, aligned with the EU ViDA initiative and aiming for more tax transparency.
Source: deloitte.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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