Country Guide

🇲🇹 E-Invoicing in Malta

B2G MandatoryPeppol

Verified: 16 February 2026

Malta requires central contracting authorities to receive EN-compliant e-invoices for procurement above EU thresholds (since April 2020), but there is no mandate for suppliers to issue e-invoices. B2B is entirely voluntary. Malta is studying B2B/B2C e-invoicing implementation aligned with ViDA for July 2030.

TL;DR

Malta requires (B2G) e-invoicing using peppol_bis_3_0, ubl_2_1, un_cefact_cii, en_16931 formats. Connected to the Peppol network for cross-border exchange.

Last updated: January 2026

Quick Facts

Format

peppol_bis_3_0, ubl_2_1, un_cefact_cii, en_16931

Peppol

Connected

Compliance

Mandate Status

Phase

Status

Scope

B2G receiving

Live (Apr 2020)

Central authorities must receive EN 16931 e-invoices (EU thresholds)

Technical Specifications

Required CIUSEN 16931 (standard Peppol CIUS — no national extensions)

PeppolYes — connected via Pagero since December 2021

Accepted formatspeppol_bis_3_0, ubl_2_1, un_cefact_cii, en_16931

Practical

Implementation Notes

Minimal requirements. Malta has a receiving-only B2G capability with no supplier mandate. The NEIP (National e-Invoicing Platform) and Peppol network are available but optional for suppliers. No national CIUS — standard Peppol/EN 16931 applies. Malta's 24.2% VAT gap is driving interest in future digital transformation, but no concrete B2B timeline exists.

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