The Malta Tax and Customs Administration (MTCA) is preparing to implement e-invoicing and real-time reporting systems as part of its digital transformation strategy outlined in the MTCA Strategic Plan 2023-2025. The recently-published Pre-Budget Consultation Document 2026 highlights the EU’s VAT in the Digital Age (ViDA) initiative, which includes e-invoicing and real-time digital reporting requirements, noting that Malta’s alignment with such international taxation developments is crucial for maintaining its global reputation and economic stability.
The MTCA Commissioner confirmed that the governmental entity is investing in technology infrastructure to prepare for real-time reporting, with implementation expected to align with ViDA requirements.
While specific implementation dates have not been officially confirmed, the rollout is expected to follow a phased approach coordinating with the EU’s 2030 e-invoicing and digital reporting requirements under ViDA.
Currently, there are no e-invoice issuance obligations in Malta for B2G, B2B, or B2C transactions. While public authorities must be able to receive and process e-invoices compliant with EN 16931 standard, suppliers are not required to issue them.
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