Malta (Peppol): Overview
Get an overview of the requirements for Malta.
This country uses the PEPPOL BIS Billing 3.0 specification for e-invoicing.
PEPPOL BIS Billing 3.0 is based on the Universal Business Language (UBL 2.1) format and adheres to the European standard for e-Invoicing (EN 16931).
PEPPOL also has its own requirements that are defined on top of UBL.
For Vertex e-Invoicing, this means you can create your VRBL as usual, but you must be aware of the requirements for each of the following formats and networks:
| Format/Network | Documentation |
|---|---|
| VRBL | VRBL: Modeling Overview |
| EN-16931 | EN-16931: Modeling Overview |
| PEPPOL | Peppol: Modeling Overview |
Mandate
In Malta, electronic invoicing is governed under the Value Added Tax Act (Cap. 406) and regulated by Legal Notices 403 and 404 of 2018, which transposed EU Directive 2014/55/EU into national law.
The country has a B2G mandate that requires central public procurement entities and sub-central authorities are legally required to receive and process electronic invoices for public contracts above EU procurement thresholds.
These mandatory financial floors apply strictly to contracts valued above:
- 140,000 EUR for central government supplies and services
- 216,000 EUR for sub-central authorities
- 432,000 EUR for utilities
- 5,404,000 EUR for public works
This receiving obligation for contracting authorities came into force between April 2019 and April 2020.
However, private suppliers are not obligated to issue e-invoices unless specifically mandated under individual public procurement contract terms.
For B2B and B2C transactions, e-invoicing remains entirely voluntary and depends on mutual agreement between trading partners, though national authorities are preparing for eventual EU ViDA (VAT in the Digital Age) requirements.
Description
Malta relies on a decentralized model without a central national invoice submission portal.
Electronic invoices delivered to public sector bodies above the specified financial thresholds are primarily transmitted via certified access points over the Peppol network, or through the National e-Invoicing Platform (NEIP) infrastructure.
The accepted structured e-invoice formats must comply with the European Standard on Electronic Invoicing (EN-16931), with Peppol BIS Billing 3.0 and Universal Business Language (UBL 2.1) XML serving as the primary recognized standards.
Tax oversight is managed by the Malta Tax and Customs Administration (MTCA) and under Maltese VAT law.
Electronic invoices must be securely archived for a minimum period of six years.
Details
| Detail | Value |
|---|---|
| Official specification | PEPPOL BIS Billing 3.0 (based on Universal Business Language (UBL 2.1)) |
| Format | Peppol |
| Supports | B2G, B2B |
Restrictions
Vertex e-Invoicing does not support B2C for Malta.
Updated 3 days ago