6 years retention per Malta VAT Act Article 48(4) ; May extend to 10 years for certain transactions; 20 years for immovable property; Cross-border storage permitted.
N/A
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Digital Reporting Requirements affect cross-border B2B transactions.
ViDA: Domestic Alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.