Summary
- B2G mandate: Businesses supplying goods or services to public authorities are encouraged to issue structured eInvoices compliant with the European standard EN 16931, because this guarantees that public authorities must accept these eInvoices.
- B2B and B2C mandates: There are no current B2B or B2C eInvoicing mandates. The use of eInvoicing in these sectors is optional and based on mutual agreements.
- eInvoicing Standard: Malta has chosen to adopt the European eInvoicing standard (EN 16931). All public contracting authorities in Malta are required to accept and process electronic invoices that comply with the European Standard for eInvoicing for all public procurement contracts above EU Public Procurement thresholds [2]. Private suppliers are not legally required to issue eInvoices under EN 16931
- Operating model for B2G eInvoicing: Currently there is no eInvoicing platform in place.
- Use of CIUS and Extensions: Malta has chosen to use the Peppol BIS Billing 3.0 and its Core Invoice Usage Specification (CIUS) at the national level and does not foresee any separate national CIUS or additional extensions beyond the European standard.
- Real-time reporting system: There is no real-time reporting system for eInvoicing in Malta.
- Monitoring mechanism: No there is no monitoring system for eInvoicing in Matla.
Highlights
Malta chose to rely its eInvoicing system on the Peppol delivery network to ensure interoperability and standardisation across public sector entities. Businesses can send and receive electronic invoices using any software compatible with Peppol, allowing seamless integration without the need for a centralised platform.
Legislation
B2G
There is no Business-to-Government (B2G) mandate in Malta. The eInvoicing Directive was transposed in Malta via Legal Notices 403 and 404 of 2018 that were published on the 30 November 2018. It establishes that all Central Contracting Authorities must be able to receive and process electronic invoices throughout the EU, for procurement above the EU procurement thresholds.
The Directive was also transposed under the Financial Administration and Audit Act and under the Local Councils Act. This is particularly relevant as Local Councils have their own financial regulations, necessitating specific legal provisions.
B2B
There is no Business-to-Business (B2B) mandate in Malta.
B2C
There is no Business-to-Consumer (B2C) mandate in Malta.
Status on the implementation of the European eInvoicing standard
Malta has adopted the European e-invoicing standard EN 16931, which contracting authorities use to ensure invoices are both machine-readable and interoperable. This standard facilitates the consistent and efficient processing of e-invoices across different systems within the European Union.
As part of this adoption, Malta chose to utilise Peppol BIS Billing 3.0, which enables public bodies to receive e-invoices through the Peppol eDelivery network. The UBL (Universal Business Language) format, commonly used within the Peppol network, ensures that e-invoices conform to the necessary standards, promoting smooth cross-border transactions and compliance with EU public procurement requirements.
Operating model for eInvoicing
Currently, there is no eInvoicing platform in place.
Use of Core Invoicing Usage Specifications (CIUS) at national level
There is no ad-hoc or national CIUS in use or foreseen in Malta.
VAT Real-Time reporting system
Currently, there is no real-time reporting system in Malta.
Monitoring mechanism
There is no monitoring mechanism for eInvoicing in Malta.
Next steps
Malta has, over the past 3 years, been studying in detail the adoption and implementation of e-invoicing and real-time reporting for B2B, B2G and B2C transactions. This keeping in view, and in line with the developments at EU level on the VAT in the Digital Age package which was adopted in March 2025.
[1] The European Standard on EU law sets minimum harmonised rules for tenders whose monetary value exceeds a certain amount and which are presumed to be of cross-border interest. More information can be found via: https://single-market-economy.ec.europa.eu/single-market/public-procurement/legal-rules-and-implementation/thresholds_en [2] The European Standard on EU law sets minimum harmonised rules for tenders whose monetary value exceeds a certain amount and which are presumed to be of cross-border interest. More information can be found via: https://single-market-economy.ec.europa.eu/single-market/public-procurement/legal-rules-and-implementation/thresholds_en
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