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Malta e-Invoicing
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Malta has mandated e-invoicing for B2G since April 2020, with public authorities required to receive and process EN 16931 compliant invoices. There is no general B2B or B2C e-invoicing mandate in place yet.
Previous
25 March 2025
ViDA Package published in Official Journal
Latest
B2G mandatory since 1 April 2020
Next
1 July 2030
ViDA: Cross-border B2B DRR
Malta e-Invoicing OverviewViDA
B2B
none
B2G
mandatory
since 1 April 2020Public authorities must accept EN-compliant invoices.
B2C
none
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Implementation Timeline(6 events)
Key mandate dates. Select a date for detail, or show all updates below.
B2G eInvoicing mandatory
1 April 2020
B2G
Public procurement requires eInvoices.
ViDA Package published in Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Platform economy compliance, Single VAT Registration reforms, and mandatory reverse charge for non-identified suppliers.
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.
Premium Sponsors
Compliance Regime
Tax Authority
Standards
EN 16931
Record-keeping & Reporting
Technical Formats
EN 16931 compliant formats
Detailed exemptions, penalties and cross-border rules for Malta are not yet published. The official sources have the latest detail.
Related Countries
Frequently asked questions about e-Invoicing in Malta
Yes, e-Invoicing is mandatory in Malta for B2G (since 1 April 2020) transactions.
B2B e-Invoicing in Malta is not currently required.
B2G e-Invoicing in Malta is mandatory since 1 April 2020. Public authorities must accept EN-compliant invoices.
Malta supports the following e-Invoice formats: EN 16931 compliant formats.
Yes. Malta falls within the EU's VAT in the Digital Age (ViDA) package, adopted as Council Directive (EU) 2025/516 on 11 March 2025. ViDA makes structured e-invoicing and transaction-level digital reporting mandatory for intra-EU B2B supplies from 1 July 2030, and it already lets member states mandate domestic e-invoicing without first seeking a derogation.
The next e-Invoicing deadline in Malta is 1 July 2030: ViDA: Cross-border B2B DRR. Digital Reporting Requirements affect cross-border B2B transactions.