Responsible

Ministry of 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.

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 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.

Approach for receiving and processing eInvoices

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.

Additional information

The Maltese government established a committee to discuss the transposition and implementation of the Directive 2014/55/EU


Are you aware of further developments on eInvoicing B2G in this country? Contact us via the link Something wrong with this page? at the bottom of this page.

You can also access the 2016 and 2017 eInvoicing Country Sheets via the eInvoicing User Community.


VALIDATED BY THE EMSFEI MEMBER

Last updated:  Dec 20, 2019 17:09



Status

REVIEWED

Reviewer
Audrey-Anne Callus Randich and Audrin Tanti

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