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🇲🇹 Malta - E-Invoicing Specifications

Status: 🟢 B2G Active | 🟡 ViDA Phased 2028-2035 Authority: Commissioner for Revenue (CFR) Platform: Peppol / Future DRR Platform

1. Context & Overview

Malta has semi-mandatory B2G e-invoicing where public authorities must receive e-invoices. B2B e-invoicing is voluntary but the country is preparing a phased Digital Real-Time Reporting (DRR) approach aligned with ViDA.

DateScopeObligation
OngoingB2G ReceivePublic authorities must receive EN 16931 e-invoices
2025DRR PlanningDigital Real-Time Reporting framework development
2028Large CorpsViDA phase for large businesses
2030Cross-borderMandatory intra-EU B2B e-invoicing
2035All B2BFull domestic B2B e-invoicing mandate

2. Technical Workflow

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Peppol BIS 3.0| Peppol[Peppol Network]
    
    subgraph "Current B2G Flow"
    Peppol -->|"2. Delivery"| PE[Public Entity]
    end
    
    subgraph "Future ViDA/DRR Flow"
    S -->|1a. Peppol/ XML| DRR[DRR Platform - Future]
    DRR -->|"2a. Real-time Reporting"| CFR[Commissioner for Revenue]
    CFR -->|"3a. VIES Sharing"| EU_TA[EU Tax Authorities]
    end
    
    PE -->|"3. Payment"| Treasury[Malta Treasury]
    CFR -.->|Audit Access| S

🧱 Key Components

  1. Peppol Network: Current e-invoice delivery
  2. DRR Platform: Future Digital Real-Time Reporting system
  3. MTCA: Malta Tax and Customs Administration

3. Data Standards & Formats

A. Accepted Formats

  • EN 16931 compliant XML (mandatory for B2G)
  • Peppol BIS Billing 3.0 (recommended)
  • UBL 2.1 syntax

B. Critical Data Fields

  • VAT Number: Maltese VAT registration
  • TIN: Tax ID number
  • Malta Registration Number: Company registration

4. Business Model

  • B2G Semi-Mandatory: Public authorities must receive e-invoices
  • Future DRR: Real-time reporting to tax authority
  • ViDA Alignment: Phased approach to 2035

5. Implementation Checklist

  • Peppol Access: Obtain Peppol participant identifier
  • B2G Setup: Register for government e-invoicing
  • EN 16931 Compliance: Implement structured format
  • DRR Preparation: Monitor DRR platform development
  • ViDA Planning: Roadmap for 2028-2035 mandates
  • Archive Setup: Configure required storage

6. Resources