Documentation on Malta

Malta's e-invoicing status explained — no B2B, B2C or supplier e-invoicing mandate (as at 30 September 2026); public buyers must receive EN 16931 e-invoices on above-EU-threshold contracts under S.L. 601.10 while suppliers keep the right to send paper; Peppol BIS Billing 3.0 with no national CIUS; voluntary e-invoices subject to recipient acceptance; the offline fiscal-receipt and fiscal-cash-register regime; retention, penalties, and what MTCA has said about ViDA.

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The VAT rules for doing business in Malta — the 18% standard rate and the 12%, 7%, 5% and zero rates, the three registration types under articles 10, 11 and 12 of the Value Added Tax Act (Chapter 406), the €35,000 small-enterprise threshold and the nil threshold for non-established businesses, Twelfth Schedule invoice particulars, quarterly filing, administrative penalties and criminal offences, and the narrowing of the gambling VAT exemption by Legal Notice 86 of 2026 from 1 October 2026.