PEPPOL IN EUROPE
E-invoicing in Malta
Malta has transposed the European Directive on electronic invoicing (2014/55/EU) into national law through Legislative Notices 403 and 404 of 2018.
Central contracting authorities, municipalities, and other public authorities must be able to receive and process electronic invoices that comply with the European standard EN 16931.
There is currently no general obligation for suppliers to issue electronic invoices in B2G transactions. However, suppliers are encouraged to use structured e-invoicing. Maltese government agencies must accept electronic invoices for public contracts that exceed the European procurement thresholds.
Is e-invoicing mandatory for B2G transactions in Malta?
No. Suppliers are currently not legally required to issue electronic invoices to government agencies.
The obligation lies with the public sector: Maltese government agencies must be able to receive and process electronic invoices in accordance with the European standard EN 16931.
What formats are used in Malta?
Electronic invoices must comply with the European standard EN 16931. In practice, this standard is implemented, among other ways, via Peppol BIS Billing 3.0, typically in the UBL format.
Through Peppol, suppliers can submit electronic invoices to Maltese government agencies in a standardized and interoperable manner.
