Malta
MTMalta requires public buyers to receive European-standard invoices within its procurement regulations, with separate central and sub-central deadlines; the sources reviewed establish no general supplier-sending duty.
Guide reviewed .
Invoicing and electronic documents
Peppol
Malta's chosen delivery network for e-invoicing; public bodies receive e-invoices through it and businesses can use any Peppol-compatible software. There is no national e-invoicing platform.
Peppol BIS Billing 3.0 (EN 16931, UBL) · Official source: European Commission · eInvoicing in Malta
For contracts covered by Malta's procurement regulations, public buyers must receive and process European-standard invoices. The European Commission identifies Peppol as the delivery network. Check the contract for supplier-side requirements.
The regulations' scope and exceptions matter; they do not establish a universal sending obligation. VAT invoice content and fiscal-receipt rules require separate MTCA guidance.
Legal guide
B2G · public bodies receiving
EN 16931 receipt required within the regulated scopeL.N. 404/2018 sets the receipt and processing deadlines at 18 April 2019, or 18 April 2020 for sub-central entities. Regulation 3 covers contracts above the EU publication thresholds, with specified defence/security exclusions.
Official source: Malta legislation · L.N. 404/2018, Electronic Invoicing in Public Procurement RegulationsB2G · suppliers sending
No e-invoicing obligation found in the sources reviewedThe European Commission's country page records no mandate for suppliers; they are encouraged to send EN 16931 e-invoices, which public bodies must accept.
Official source: European Commission · eInvoicing in MaltaB2B · business invoices
No e-invoicing obligation found in the sources reviewedNo B2B or B2C mandate is recorded. Malta has studied e-invoicing and real-time reporting for B2B, B2G and B2C in line with the EU ViDA package, without announced dates.
Official source: European Commission · eInvoicing in MaltaE-reporting
No requirement found in the sources reviewedNo real-time VAT reporting system or mandate is recorded. The Ministry of Finance and the Malta Tax and Customs Administration are the responsible authorities.
Official source: European Commission · eInvoicing in Malta
Timeline
-
Public-procurement e-invoice regulations commence
Regulation 1(3) specifies this commencement date; receipt obligations have later deadlines.
Official source: Malta legislation · L.N. 404/2018, Electronic Invoicing in Public Procurement Regulations -
Contracting-authority receipt deadline
EN 16931 receipt and processing duty under regulation 5, within scope.
Official source: Malta legislation · L.N. 404/2018, Electronic Invoicing in Public Procurement Regulations -
Sub-central receipt deadline
The later deadline expressly allowed by regulation 1(5).
Official source: Malta legislation · L.N. 404/2018, Electronic Invoicing in Public Procurement Regulations
Peppol in Malta
- Directory participants
- 330
- Document families
- 8
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 327 participants
- 326 participants
- ApplicationResponse9 participants
- 5 participants
- CrossIndustryInvoice4 participants
- 2 participants
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 205 | |
| 1 | |
| 37 | |
| 25 | |
| 4 | |
| 1 | |
| 1 | |
| 3 | |
| 2 | |
| 4 | |
| 8 | |
| 3 | |
| 2 | |
| 4 | |
| 1 | |
| 2 | |
| 3 | |
| 2 |
Registration dates in the current Directory snapshot.