E-Invoicing in Malta
Malta has transposed EU Directive 2014/55/EU requiring central contracting authorities to receive EN-compliant e-invoices for procurement above EU thresholds. However, there is no mandate for suppliers to issue e-invoices, and B2B e-invoicing remains entirely voluntary. Malta is studying B2B/B2C e-invoicing implementation aligned with ViDA.
Do I Need to Act?
Optional (Recommended)— Studying B2B for ViDA 2030
Threshold: B2G receiving only; no supplier mandate
Peppol BIS Billing 3.0
Recommended format
Also accepted: UBL 2.1, UN/CEFACT CII
- 1Malta has B2G receiving capability via NEIP
- 2No mandate for suppliers to issue e-invoices
- 3B2B is entirely voluntary
- 4Malta studying ViDA implementation for 2030
Pre-configured with Malta ruleset • Free to try
Quick Facts
Current Regulation
Legal Notices 403 and 404 of 2018
Language
Maltese
Currency
EUR
Accepted Formats
Peppol BIS 3.0
Upcoming Changes
Studying B2B/B2C e-invoicing aligned with ViDA for July 2030.
Key Dates & Timeline
November 2018
Legal Notices 403 & 404 published
April 2020
Central authorities must receive EN 16931 e-invoices
December 2021
Pagero contract for Peppol connectivity
2023-2025
Malta studying B2B/B2C e-invoicing options
B2G Requirements
Central authorities must be able to receive EN 16931 compliant e-invoices since April 2020 for procurement above EU thresholds. There is no mandate for suppliers to issue e-invoices. The National e-Invoicing Platform (NEIP) and Peppol network are available. Malta contracted with Pagero in December 2021 for Peppol connectivity. Submission options include Peppol network via certified Access Point, NEIP platform, and Malta e-invoicing Portal for manual submission.
B2B Requirements
B2B e-invoicing is voluntary based on mutual agreement. Buyer consent is required for e-invoice issuance. B2C e-invoicing is not mandated. Malta is studying implementation of B2B/B2C e-invoicing aligned with ViDA for the July 2030 deadline. The country has a 24.2% VAT gap which is driving interest in digital transformation. The Malta Tax and Customs Administration (MTCA) Strategic Plan 2023-2025 includes investment in real-time reporting infrastructure.
Technical Requirements
Malta uses a decentralized model via Peppol. Accepted formats for B2G are Peppol BIS 3.0 (via Peppol network), UBL 2.1 (via NEIP), UN/CEFACT CII (via NEIP), and EN 16931 compliant formats. Malta uses the standard Peppol CIUS with no national CIUS. Digital signature is not required. The Ministry of Finance and Malta Information Technology Agency (MITA) provide oversight.
Accepted Formats
- Peppol BIS 3.0
- UBL 2.1
- UN/CEFACT CII
- EN 16931
Key Requirements
- EN 16931 compliance for B2G
- Peppol connectivity available
- NEIP platform access
- 6-26 year archiving (varies by asset type)
- Original format preservation
Penalties & Non-Compliance
No penalties as supplier issuance is not mandated. Only capability requirement exists for public sector receiving.
E-Invoicing Partners for Malta
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