E-invoicing compliance and regulatory updates - Malta

Electronic Invoicing in Malta

Is e-invoicing mandatory in Malta?

E-invoicing is mandatory for B2G transactions. In B2B, e-invoicing is allowed but not required.

Who is affected?

In B2G, all companies must transact via e-invoices when dealing with public agencies. In B2B, businesses may use e-invoicing voluntarily.

Compliance requirements

There are no mandatory requirements around B2B e-invoicing. In B2G, invoices must be in structured electronic format.

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Key Deadlines

• No upcoming deadlines

Standards & Platforms

Platform

There is no national platform through which all invoices must be transacted. In B2G, there are two widely recognized options to transact e-invoices: via the National e-invoicing Platform (NEIP), or by utilizing the Peppol network.

What formats are required in Malta?

In B2G, all invoices must comply with the EN 16931 standard, and the format depends on the transaction method. When transacting through the Peppol network, the invoices must comply with the Peppol BIS 3.0 requirements. When transacting through NEIP, the format must follow the applicable UBL 2.1 or CII requirements according to the platform specifications.

Archiving in Malta

What are the archiving requirements in Malta?

Digital archiving is allowed in Malta. The default retention period is six years, and the original invoice format must be preserved through this period. The readability, integrity, and authenticity need to be guaranteed for stored invoices.

Legal invoice:

• For suppliers: In B2G, a legal invoice is one issued in an applicable electronic format. In B2B, the legal invoice is the invoice sent to the recipient in the format agreed upon with the buyer.
• For buyers: In B2G, a legal invoice is one received in the applicable electronic format. In B2B, the legal invoice is the invoice received from the supplier in the agreed format.

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Key Actions

Ensure compliance: In B2G, use the respective structured e-invoice format.

Enable e-invoicing: Discuss using e-invoicing with your business partners.

Archive properly: Store invoices for six years.

Maltese e-invoicing and archiving requirements at a glance:

Supplier requirement: Maltese public sector suppliers must issue B2G e-invoices in an applicable structured electronic format. B2B suppliers may issue e-invoices voluntarily when both parties agree.

Buyer requirement: Maltese public buyers must accept B2G e-invoices in applicable structured electronic format. B2B buyers may agree to accept e-invoices.

Archiving requirement: Invoices must be stored for six years.