Electronic invoicing guide
Malta
Digital reporting requirements
B2G: Peppol
B2B: Post-audit
Obligatory
B2G:
- Issuance: Mandatory for public sector suppliers.
- Reception: Mandatory for Public Authorities.
B2B:
- Issue: Voluntary
- Reception: Voluntary and requires the buyer’s consent
Authority
Ministry of Finance
Platform
B2G: Peppol
B2B: N/A
Format
B2G: EN compatible, Peppol BIS
B2B: N/A
Storage time
Movable property: 6 years. If the adjustment scheme applies, the adjustment period for capital goods is 5 years, in which case the total retention is 11 years.
Immovable property: 6 years. If the adjustment scheme applies, the adjustment period for immovable property is 20 years, in which case the total retention is 26 years.
Reporting and processes
Although Malta does not currently require digital VAT reporting, it is expected to adopt it under ViDA.
Upcoming legislative changes
Significant legislative changes are expected in Malta regarding e-invoicing and digital reporting obligations, within the framework of the European VAT in the Digital Age (ViDA) initiative, which seeks to harmonize and digitize VAT reporting in the European Union.
Links of Interest and documents
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