Skip to main content
Are you e-Invoice ready? Get your free compliance assessment score in 5 minutes -Are you e-Invoice ready?Take the test now
e-Invoice.app
  1. Dashboard
  3. Malta

Malta e-Invoicing

Updated 14 August 2025

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Malta

Become a Sponsor
  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

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.

Malta e-Invoicing Overview
ViDA

B2B
none
B2G
mandatory
since 1 April 2020
Public authorities must accept EN-compliant invoices.
B2C
none
Next deadline1 January 2027 · ViDA: OSS/IOSS Clarifications

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Malta

Become a Sponsor
Premium Sponsor

Available Slot

Become a sponsor
Premium Sponsor

Available Slot

Become a sponsor

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

AvailableBecome a sponsor AvailableBecome a sponsor

Compliance Regime

Standards
EN 16931

Record-keeping & Reporting

Archiving
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.

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.

Official Sources

  • MTCAMalta Tax and Customs AdministrationTax authority
  • MFINMinisteru għall-FinanziMinistry
  • MITAMalta Information Technology AgencyMandate portal
Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable

Related Countries

  • AndorraNone
  • AustriaNone
  • BulgariaNone
  • CyprusNone

Frequently asked questions about e-Invoicing in Malta

Yes, e-Invoicing is mandatory in Malta for B2G (since 2020-04-01) transactions.

B2B e-Invoicing in Malta is not currently required.

B2G e-Invoicing in Malta is mandatory since 2020-04-01. Public authorities must accept EN-compliant invoices.

Malta supports the following e-Invoice formats: EN 16931 compliant formats.

Malta uses the following e-Invoicing standards: EN 16931. Archiving requirement: 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..

Yes, Malta is subject to the EU's ViDA (VAT in the Digital Age) regulations. ViDA introduces mandatory e-Invoicing for cross-border B2B transactions and real-time digital reporting requirements across EU member states.

The next e-Invoicing deadline in Malta is 1 January 2027: ViDA: OSS/IOSS Clarifications. Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.