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MT
Malta e-invoicing
EU · Peppol (B2G) → ViDA
Last updated September 21, 2026
Public bodies must receive EN 16931 e-invoices over Peppol; suppliers are not obliged to issue. MTCA has announced a phased e-invoicing and real-time reporting plan ahead of ViDA, with no dates yet.
Planning
S'applique à
B2G (receive-side only)
July 1, 2030
Prochaine échéance de phase
No domestic mandate · ViDA 1 Jul 2030
Suis-je concerné ?
Deux questions. La règle de l'établissement stable est là où la plupart des entreprises étrangères se trompent.
Is your business established in Malta (registered office, branch or fixed establishment)?
Do you make intra-EU B2B supplies involving Malta?
Malta: likely outside the issuing mandate — watch e-reporting / cross-border
VAT registration or trading alone, without a fixed establishment, usually keeps you outside Malta's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
Not in scope for Malta
With no establishment and no registration or trade in Malta, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Malta.
Malta: no domestic mandate yet — ViDA applies from July 2030
Malta has no confirmed domestic B2B mandate, but ViDA makes structured e-invoicing and digital reporting mandatory for intra-EU B2B from 1 July 2030. Build EN 16931 / Peppol capability now.
No e-invoicing mandate applies in Malta today
No domestic B2B e-invoicing mandate applies in Malta at present (B2G may already require it). Keep an eye on national legislation and the 2030 ViDA date.
Phases et calendrier : qui est concerné et quand
Une seule date masque tout le déploiement. Voici la séquence complète.
18 April 2019
Central contracting authorities (receive-side)
Central contracting authorities must receive and process EN 16931 e-invoices for above-threshold procurement (Legal Notices 403 and 404 of 2018); suppliers are not obliged to issue.
Done
1 July 2030
ViDA — intra-EU B2B
Structured e-invoicing and digital reporting become mandatory for intra-EU B2B transactions under ViDA.
Next
Les faits techniques
Les normes, le champ d'application et les dates qui définissent le mandat, en un coup d'œil.
Champ d'application
B2G (receive-side only)
Modèle
Peppol (B2G) → ViDA
Formats
Peppol BIS 3.0
Région
EU
STATUT
Planning
Champ d'application
Central contracting authorities must receive and process EN 16931 e-invoices for above-threshold procurement (Legal Notices 403 and 404 of 2018); no supplier-side obligation. No domestic B2B/B2C mandate. In Budget 2026 (27 Oct 2025) the Commissioner for Tax and Customs announced phased B2B e-invoicing and digital real-time reporting with pre-filled VAT returns, to be in place before the ViDA date of 1 Jul 2030 – no dates or legislation yet.
Sanctions et période de tolérance
No domestic B2B penalty regime yet.
Sources
Official sources checked on 21 September 2026:
Questions fréquentes
Qu'est-ce que le mandat de facturation électronique dans ce pays ?
Public bodies must receive EN 16931 e-invoices over Peppol; suppliers are not obliged to issue. MTCA has announced a phased e-invoicing and real-time reporting plan ahead of ViDA, with no dates yet.
Quand la facturation électronique devient-elle obligatoire dans ce pays ?
Status: Planning. Next key date: No domestic mandate · ViDA 1 Jul 2030 (July 1, 2030).
Qui doit se conformer à la facturation électronique dans ce pays ?
Central contracting authorities must receive and process EN 16931 e-invoices for above-threshold procurement (Legal Notices 403 and 404 of 2018); no supplier-side obligation. No domestic B2B/B2C mandate. In Budget 2026 (27 Oct 2025) the Commissioner for Tax and Customs announced phased B2B e-invoicing and digital real-time reporting with pre-filled VAT returns, to be in place before the ViDA date of 1 Jul 2030 – no dates or legislation yet.
Quel format de facture électronique est requis dans ce pays ?
Peppol BIS 3.0. Model: Peppol (B2G) → ViDA.
Quelles sont les sanctions en cas de non-conformité dans ce pays ?
No domestic B2B penalty regime yet.
Latest e-invoicing coverage – Malta
Actualités, guides et décisions associés à ce pays.
Read the full Malta guide
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