- Created by Ines COSTA, last modified on Jan 23, 2019
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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. EXPECTED WITHIN DEADLINE Use of the extra year for compliance of non-central entities (by ) YES 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 YES In 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. There 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. There 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. 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. As 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. The Maltese government established a committee to discuss the transposition and implementation of the Directive 2014/55/EU. VALIDATED BY THE EMSFEI MEMBERResponsible Legislation Transposed the Directive 2014/55/EU Voluntary for Submitting: Economic operators Standard(s) Platform Use of CIUS and/or Extensions Legislation
eInvoicing platform and eInvoicing management solutions
Approach for receiving and processing eInvoices
Status on the implementation of the European Standard on eInvoicing (EN)
Use of Core Invoicing Usage Specifications (CIUS) at national level
Additional information
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.
Last updated:
Jan 23, 2019 14:41
Status | VERIFIED |
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Reviewer | Audrey-Anne Callus Randich and Marcel Mizzi |
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