Covered by Complyance

Malta

Covered by Complyance

Europe

E-invoicing

Status

Upcoming

Format

Peppol BIS Billing 3.0 XML (EN 16931); no national CIUS extensions.

Infrastructure

Peppol network supported; no dedicated national platform. Invoices may be submitted via portal or provider.

Model

Post‑audit: authorities must accept e‑invoices if issued; issuance voluntary.

E-reporting

Status

No real‑time VAT reporting system; no e‑invoice-level submission mandated.

Format

Not defined—only standard periodic VAT returns apply

Scope & deadline

No upcoming e-reporting timetable yet.

More info

Malta is a Mediterranean EU member with a modest-sized public sector and phased approach to e‑invoicing. While B2G e‑invoicing is accepted, no centralized platform is in place. B2B and B2C mandates are currently not required, and Malta awaits broader EU GDPR-aligned ViDA reforms.

Tax authority

Maltese government transposed the e‑invoicing directive via Legal Notices and the Financial Administration and Audit Act.

Archiving period

6 years minimum; electronic storage permitted if integrity maintained.

E-signature

Not required but allowed; integrity may rely on provider or system validation.

Regulation

Directive 2014/55/EU transposed through Legal Notices 403/404 (Nov 2018); no national CIUS adopted.

Note

We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.

Go Live in a Week with Developer-Friendly Malta E-Invoicing API

Complyance makes it easy for your dev team to integrate once and automate E-Invoicing across 100+ countries. Built for fast deployment, field-level validation, and indirect tax accuracy—no delays, no rework.

Get Started Now

Subscribe to our Newsletter

Get the latest compliance updates, e-invoicing news, and expert tips delivered to your inbox.