While the Government of Malta supports and encourages the usage of electronic invoices, there is no mandate for e-invoicing in the country. The electronic transmission of invoices is part of the nation’s Digital Malta initiative.
Considering the country’s national digitisation, it’s not far-fetched to imagine e-invoicing obligations in the future. Bookmark this page to stay on top of e-invoicing as rules and regulations evolve.
There is no e-invoicing mandate for B2B transactions in Malta.
Businesses can voluntarily issue electronic invoices if both the buyer and seller agree to this method. If they choose to issue e-invoices, the issuer must ensure the integrity of the content and the authenticity of the origin by, for example, using an electronic signature.
There is no e-invoicing mandate for B2G transactions in Malta.
However, all central contracting authorities must be able to receive and process electronic invoices, and suppliers are encouraged to issue e-invoices that are compliant with European Standard EN 16931.
Malta does not have a central e-invoicing system. However, it does allow the use of Peppol’s framework for the electronic transmission of invoices.
While e-invoicing is not obligatory, the government of Malta encourages the use of Peppol’s framework and network when businesses and suppliers voluntarily issue invoices electronically.
Peppol is short for Pan-European Public Procurement On-Line, as it was initially a European initiative.
Since 2020, receiving e-invoices has been mandated by law for all public sector entities in the EU. Peppol is a primary option chosen by many countries to meet the obligation. While Peppol’s name derives from its European service, the standard is also being adopted outside of the union.
Read more about Peppol e-invoicing.
Here are the key dates.
While e-invoicing isn’t mandatory in Malta, it may be in the future. Every country is on its own journey with this technology, and has its own stance, rules and requirements. Keeping on top of tax compliance everywhere you do business can be time-consuming and stressful.
But it doesn’t have to be. With Sovos serving as your compliance partner, you can have the peace of mind that your tax is taken care of, allowing you to reclaim time to focus on growing your business. Let’s chat.
No, there are no mandates for electronic invoicing in Malta. Central government authorities are required to be able to receive and process EU-compliant e-invoices, though, should the supplier choose to issue them.
