Covered by Complyance
Malta
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.
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