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LegislationIn Malta, the eInvoicing Directive will be transposed through subsidiary/secondary legislation, under the Financial Administration and Audit Act and the Local Councils Act. The transposition is currently in the final stages and the legal notices were published on 30 November 2018. The extra year for sub central entities will apply. There is a rather fragmented picture at sub central level for accounting reporting. 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 solutionsThere is currently no eInvoicing platform in place but a new central financial management system is being introduced and piloted in 10 central government sites. Following the piloting phase, this system will be used at national level. Approach for receiving and processing eInvoicesThere is currently no eInvoicing platform in place but a new central financial management system is currently being introduced and being piloted in ten of the most important national ministries. Following the piloting phase, this system will be expanded at the national level. 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 transposition of the directive is currently in the final stages and its legal notices should be published soon. Malta will apply the additional year provided for by the directive, to ensure its implementation at sub-central authorities’ level. Malta also presents a rather fragmented picture at sub central level for accounting reporting. The planned eInvoicing legislation will make eInvoicing mandatory only for amounts above the EU threshold. Use of Core Invoicing Usage Specifications (CIUS) at national levelAs regards a CIUS, Malta assessed the option but is more inclined towards using the PEPPOL BIS Billing 3.0 CIUS. Malta has also become a PEPPOL end-user member. Additional informationThe Maltese government established a committee to discuss the transposition and implementation of the Directive 2014/55/EU.
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