Malta, as a smaller EU member state, has taken a pragmatic approach to e-invoicing. The government uses the Peppol network for receiving e-invoices, but there is currently no obligation for suppliers to invoice electronically. Malta is actively preparing for the upcoming EU-wide ViDA obligation.

All Maltese government entities are obliged to accept e-invoices conforming to EN 16931. The Maltese government contracted an external service provider in 2021 as the Peppol service provider for all government departments and entities. There is no national B2G portal; invoice exchange runs entirely via Peppol Access Points.

Suppliers are not yet obliged to send e-invoices, but Malta is working toward a phased introduction. With a VAT gap of 24,2% (higher than the EU average), Malta sees structured e-invoicing as a means to protect tax revenue. The expected milestones:

Malta uses the European standard EN 16931 and employs Peppol BIS Billing 3.0 as its CIUS. The country has deliberately not added national extensions to maximise interoperability.

Peppol is the primary network for e-invoice exchange with the Maltese government. There is no separate Maltese Peppol Authority and there are no country-specific PASR requirements. Malta follows the standard Peppol specifications without additional requirements.

Via eConnect, you can route invoices to Maltese organisations through the Peppol network. Because Malta does not impose country-specific requirements and fully relies on Peppol BIS 3.0, the same connection you use for other European countries works here. The PSB routes invoices automatically to Maltese recipients registered on Peppol.

Want to get started with e-invoicing in Malta? Get in touch with our team.

• Peppol BIS Billing 3.0: the standard format for Peppol invoices
• What is Peppol?: explanation of the Peppol network
• ViDA: VAT in the Digital Age: the EU-wide framework for e-invoicing