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Malta has embraced e-invoicing as part of its commitment to digital transformation and financial modernization. The country has mandated e-invoicing for public sector transactions, ensuring that all government suppliers submit invoices electronically in compliance with EU Directive 2014/55/EU.
While B2B e-invoicing remains voluntary, Malta’s business community is increasingly adopting digital invoicing due to its advantages in automating financial processes, reducing errors, and improving VAT compliance. The use of Peppol as a standardized e-invoicing framework has also facilitated smoother cross-border transactions, allowing Maltese businesses to integrate seamlessly with European partners.
Regulatory authority
The Malta Information Technology Agency (MITA) and the Office of the Commissioner for Revenue oversee e-invoicing implementation and compliance.
E-invoicing requirements
Since April 2020, all public sector suppliers must issue electronic invoices in compliance with EU regulations. While e-invoicing is not yet mandatory for B2B transactions, businesses are encouraged to adopt digital invoicing for efficiency and tax compliance.
Accepted invoice formats
Invoices must be issued in Peppol BIS or UBL XML format to ensure compatibility with EU standards.
Transmission channels
Invoices must be submitted via the Malta e-invoicing Portal or Peppol for international transactions.
Digital signatures
Digital signatures are not required but can be applied for additional security and authenticity.
Archiving requirements
Invoices must be archived for six years in compliance with Maltese financial regulations.
How B2B e-invoicing works in Malta
Businesses generate invoices in Peppol BIS or UBL XML format and submit them via Peppol-certified networks. Many companies voluntarily use e-invoicing to improve tax compliance and reduce administrative costs.
How B2G e-invoicing works in Malta
Invoices must be submitted through the Malta e-invoicing Portal, validated by public entities, and archived for six years.
