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ERP ReferenceE-invoicing mandates

Country · MT

E-invoicing in Malta

Last verified · official sources

B2B (domestic)

No mandate

There is no general B2B e-invoicing mandate in Malta according to the sources we checked.

B2G (public sector)

In force

A B2G e-invoicing obligation applies in Malta (no dated steps recorded; see the details below).

Key facts

Model
No B2B e-invoicing regime in force today.
Formats
Network / platform
Peppol
Archiving period
Not stated in the sources we checked
Penalties
Not stated in the sources we checked

Timeline

Each step says who is affected and, where the source states it, whether the obligation is to send, receive or both.

No phases recorded: the sources we checked give no dated steps for this country.

Details and caveats

No sending mandate for suppliers in B2G, B2B or B2C. Directive 2014/55/EU was transposed by Legal Notices 403 and 404 of 2018 (published 30 Nov 2018): central contracting authorities must be able to receive and process EN 16931 e-invoices for procurement above EU thresholds (the effective date of this receiving obligation is not stated in the fetched source, so no timeline date is shown). There is no central e-invoicing platform; Peppol is used. Malta is studying e-invoicing and real-time reporting for B2B, B2G and B2C in view of ViDA (no dates). EC factsheet last updated Aug 2025.

ERP support in Malta

FAQ

Is B2B e-invoicing mandatory in Malta?

There is no general B2B e-invoicing mandate in Malta according to the sources we checked.

Is e-invoicing mandatory for suppliers to the public sector (B2G) in Malta?

A B2G e-invoicing obligation applies in Malta (no dated steps recorded; see the details below).

Which e-invoice formats and network are used in Malta?

Formats recorded from official sources: Peppol BIS Billing 3.0, EN 16931 (UBL). Network or platform: Peppol.

Related

Sources

Last verified . Always check the official source before acting.