- Created by Ines COSTA, last modified by Warren Vercruysse on Dec 20, 2019
Ministry of Finance There is currently no legislation in place. Subsidiary legislation under the Financial Administration and Audit (Cap. 174) and the Local Councils Act (Cap 363) is being introduced to transpose Directive 2014/55/EU. Applicable European Standards There is no eInvoicing platform in place. The Treasury Department, together with the support of the Malta Information Technology Agency (MITA) is currently in the implementation process of a Corporate Financial Management Solution (CFMS) which will also incorporate the processing of eInvoices across central government There is no eInvoicing B2G legislation in place in Malta, yet. The Ministry for Finance, in liaison with Department of Contracts within the same Ministry, is in the process of finalising the drafting of subsidiary legislation to be enacted under the Financial Administration and Audit (Cap. 174) to implement Directive 2014/55/EU. Amendments to the Local Councils (Financial) Regulations (S.L. 363.01) will also be introduced. The Maltese government promotes the adoption of eInvoicing in its Digital Malta national strategy entitled: Digital Malta 2014-2020. The central government's action to promote the adoption of eInvoicing is an encouragement for local actors' implementation of eInvoicing. eInvoicing platform and eInvoicing management solutions There is currently no eInvoicing platform in place in Malta. The Treasury Department, within the Ministry for Finance, is currently in the implementation process for the Corporate Financial Management Solution (CFMS) across central government. The solution is being implemented by Unit4 Business World and it will also cater for the processing of eInvoicing across central government. The implementation of eInvoicing will be in two phases. Phase 1, planned to go live in January 2019, will enable eInvoicing in ten earmarked pilot sites. In phase 2, planned for January 2020, eInvoicing shall be implemented across all central government when the remaining sites go live. The Malta Information Technology Agency (MITA) will be supporting the Treasury throughout this implementation. Currently there is no formalised process in place for submitting, receiving and processing eInvoices. Status on the implementation of the European Standard on eInvoicing (EN) The eInvoicing committee composed of government stakeholders in Malta agreed that all elements as listed in the EN16931-1 standard will be included. It is understood that elements will be grouped according to the relative type of invoice. A clear understanding of the contents of the elements is needed to eventually determine the finite attribute of the element, and to provide the proper guidelines to the suppliers to submit the expected data. The eInvoicing committee is currently in discussions with CEN to align on the best approach to implement the EN. The Maltese government established a committee to discuss the transposition and implementation of the Directive 2014/55/EU. Responsible Legislation Voluntary for Submitting: Economic operators Standard(s) Platform Legislation
Approach for receiving and processing eInvoices
Additional information
Last updated:
Dec 20, 2019 14:35
Status | REVIEWED |
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Reviewer | Audrey-Anne Callus Randich and Audrin Tanti |
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Audrin TANTI
Below is the updated Country Sheet for Malta as at 16th March 2018:-
Malta (2018 eInvoicing Country Sheet)
Responsible
Ministry for Finance
Legislation
There is currently no legislation in place. Subsidiary legislation under the Financial Administration and Audit (Cap. 174) and the Local Councils Act (Cap 363) is being introduced to transpose Directive 2014/55/EU of the European Parliament and of the Council of 16th April 2014 on electronic invoicing in public procurement.
Voluntary for
Submitting: Economic operators
Standard(s)
Applicable European Standards
Platform
There is no eInvoicing platform in place. The Treasury Department, together with the support of the Malta Information Technology Agency (MITA) is currently in the implementation process of a Corporate Financial Management Solution (CFMS) which will also incorporate the processing of eInvoices across central government
Legislation
There is no eInvoicing B2G legislation in place in Malta, yet. The Ministry for Finance, in liaison with Department of Contracts within the same Ministry, is in the process of finalizing the drafting of subsidiary legislation to be enacted under the Financial Administration and Audit (Cap. 174) to implement Directive 2014/55/EU. Amendments to the Local Councils (Financial) Regulations (S.L. 363.01) will also be introduced,
The Maltese government promotes the adoption of eInvoicing in its Digital Malta national strategy entitled: Digital Malta 2014-2020. The central government's action to promote the adoption of eInvoicing is an encouragement for local actors' implementation of eInvoicing.
eInvoicing platform and eInvoicing management solutions
There is currently no eInvoicing platform in place in Malta. The Treasury Department, within the Ministry for Finance, is currently in the implementation process for the Corporate Financial Management Solution (CFMS) across central government. The Solution being implemented is Unit4 Business World. This will cater also for the processing of eInvoicing across central government. The implementation of eInvoicing will be in two phases. Phase 1, which is planned to go live in January 2019, will enable eInvoicing in ten earmarked pilot sites. eInvoicing shall be implemented across all central government in Phase 2, when the remaining sites go live, and this is planned for January 2020.
The Malta Information Technology Agency (MITA) will be supporting the Treasury throughout this implementation.
Approach for receiving and processing eInvoices
Currently there is no formalised process in place for submitting, receiving and processing eInvoices.
NEW SECTION TO BE COMPLETED FOR 2018
Status on the implementation of the European Standard on eInvoicing (EN)
The eInvoicing committee made up of government stakeholders in Malta agreed that all elements as listed in the EN16931-1 standard will be included. It is understood that elements will be grouped according to the relative type of invoice.
A clear understanding of the contents of the elements is needed to eventually determine the finite attribute of the element, and to provide the proper guidelines to the suppliers to submit the right expected data.
Prior to committing to Malta’s status, the eInvoicing Committee is currently awaiting the following direction from CEN:
6. Other considerations required in view of the adoption.
Additional information
The Maltese government established a committee to discuss the transposition and implementation of the Directive 2014/55/EU.