Regulatory updates - Malta
Malta is planning to introduce e-invoicing with DRR soon
The Malta Tax and Customs Administration (MTCA) commissioner, Joseph Caruana, announced that the tax administration intends to accelerate its plans to introduce mandatory e-invoicing and real-time reporting (DRR) nationwide.
Compliance Alert - Reduced VAT rate of 12% on certain services
Legal Notice 231/2023 was published in the Government Gazette, adding new services to the list within the Eighth Schedule of the Value Added Tax Law (VAT Law) that will be taxed at a rate lower than 18%.
Government of Malta selects Pagero for provision of Peppol services
On 27 December 2021, the Government of Malta signed a contract with Pagero for enabling Peppol connectivity for all regional and local authorities in the country.
Country specifications
E-Invoicing/CTC Model:
B2B: Post-audit B2G: Peppol
Mandatory Infrastructure:
- B2G: Peppol, under development - B2B: N/A
Mandatory Format:
- B2G: EN compatible, Peppol BIS - B2B: N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
- B2G: All contracting authorities - B2B: Buyer's consent required
eSignature:
Not Required
Archiving Period:
Movable Property: 6 years. If the adjustment scheme applies, the adjustment period for capital goods is 5 years, in which case the total retention is 11 years Immovable Property: 6 years If the adjustment scheme applies, the adjustment period for immovable property is 20 years, in which case the total retention is 26 years
Archiving Abroad:
Allowed under conditions
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Meet Peppol e-invoicing requirements with Pagero
Visit our solution page to find out more about how you can send Peppol-ready e-invoices in Malta and worldwide by connecting to the Pagero Network.