Key compliance facts
Standard
Peppol BIS 3.0 / EN 16931
Authority
Office of the Commissioner for Tax and Customs / MITA
Mandatory For
Public authorities must accept EN 16931 invoices for procurement above EU thresholds
Effective Date
2021 (B2G acceptance) · No B2B mandate · ViDA from Jul 1, 2030
About Malta E-Invoicing
Malta transposed Directive 2014/55/EU under its 'Digital Malta 2014–2020' strategy. Since 2021 public authorities have been required to accept EN 16931-compliant e-invoices above EU procurement thresholds, with Peppol services tendered for B2G interconnection. There is no domestic B2B e-invoicing mandate. ViDA cross-border B2B requirements will apply from 1 July 2030.
Implementation Phases
- ✓
B2G acceptance
2021Public authorities must accept EN 16931 e-invoices above EU thresholds.
Key Compliance Facts
- Transposition under Directive 2014/55/EU completed
- B2G uses Peppol BIS 3.0 / EN 16931
- No domestic B2B mandate in force
- ViDA cross-border requirements from 1 July 2030
Frequently Asked Questions
Is e-invoicing mandatory in Malta?
Public authorities must accept EN 16931 invoices for procurement above EU thresholds. Status: B2G Only.
Which authority regulates e-invoicing in Malta?
Office of the Commissioner for Tax and Customs / MITA
What e-invoicing standard does Malta use?
Peppol BIS 3.0 / EN 16931
What is the e-invoicing model in Malta?
Peppol 4-corner (B2G); voluntary B2B
When did Malta e-invoicing take effect?
2021 (B2G acceptance) · No B2B mandate · ViDA from Jul 1, 2030