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Country Situation
Malta has transposed the EU eInvoicing Directive 2014/55/EU via legal notices 403 and 404 of 2018. All central contracting authorities, local councils, and other public entities must be able to receive and process e-invoices that comply with the European standard, EN 16931.
There is no B2G supplier mandate requiring businesses to issue e-invoices. However, suppliers are encouraged to use structured e-invoices because all Maltese public authorities must accept them for contracts above EU procurement thresholds.
| Mandate Status | Mandatory |
| Mandate Scope | B2G |
| Model Type | Interoperability / Post-Audit |
| Government Entity | Ministry of Finance, Malta Tax and Customs Administration |
| Formats | UBL 2.1 |
| Infrastructure / Platform | No national e-invoicing platform. Public authorities rely on the Peppol network to receive invoices. |
| E-signature Required | No |
| Key Deadlines | 30 November 2018: Directive transposed into Maltese law April 2020: Authorities required to be able to receive EN 16931 compliant e-invoices |
| AR Mandatory | No. Suppliers are encouraged but not legally required. |
| AP Mandatory | Yes. All contracting authorities must accept EN 16931 compliant e-invoices. |
| Peppol Available | Yes |
| Domestic Transactions | Voluntary |
| Cross-border Transactions | Voluntary |
| Archiving Period | 10 years |
| Archiving Abroad | Yes. This is allowed under certain conditions. |
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