E-invoicing rules · Malta (MT)
E-invoicing in Malta
Is e-invoicing mandatory in Malta?
No. Malta has no domestic B2B e-invoicing mandate. Public bodies must accept EN 16931 e-invoices.
Key dates
-
Upcoming
ViDA: e-invoicing mandatory for intra-EU B2B supplies.
At a glance
- B2B status
- No B2B mandate
- Public sector (B2G)
- Public bodies must accept EN 16931 e-invoices.
- Formats
- EN 16931 for public bodies
- Transmission
- Any channel agreed between businesses.
- Reporting
- No transaction-level e-reporting.
- Tax authority
- Commissioner for Revenue
Freelancers and small businesses
PDF and paper invoices remain valid between businesses.
Cross-border sales within the EU
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Using InvoBox in Malta
Malta uses EN 16931 for public bodies. InvoBox does not support these formats yet.
Create a free accountFrequently asked questions
Is e-invoicing mandatory in Malta?
No. Malta has no domestic B2B e-invoicing mandate. Public bodies must accept EN 16931 e-invoices.
Which e-invoice formats are used in Malta?
EN 16931 for public bodies. Transmission: Any channel agreed between businesses.
What does it mean for freelancers and small businesses in Malta?
PDF and paper invoices remain valid between businesses.
When is e-invoicing required for cross-border sales within the EU?
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Rules change, and some dates above are still being finalised. Confirm the current requirements with Commissioner for Revenue or your tax adviser before you act. This page is general information, not tax advice.