Updated 25 September 2026. Malta has announced that mandatory e-invoicing is coming but has not said when. Until it does, supplier invoices will keep reaching Maltese accounting firms as PDFs, phone photos and paper. This page sets out what has been announced, what the EU's ViDA package requires by 2030, and what Invoreg does with Maltese invoices today.
Is e-invoicing mandatory in Malta in 2026?
No. There is no domestic B2B or B2G e-invoicing obligation in Malta in 2026, and businesses may still issue paper or PDF invoices. The Malta Tax and Customs Administration said in October 2025 that it intends to accelerate mandatory e-invoicing and real-time reporting, citing a VAT gap of 24.2 %.
When does the B2B mandate start in Malta?
No start date has been published. The 2026 pre-budget consultation document describes a phased rollout, with voluntary adoption first and mandatory obligations to follow, aligned to the EU's ViDA timetable. The only fixed date is the EU one: digital reporting for intra-EU B2B transactions becomes compulsory on 1 July 2030.
Which e-invoicing format and platform will Malta use?
Neither has been confirmed. Malta has said its system will align with EU standards, so an EN 16931-compatible format is the reasonable expectation, and the government already uses Peppol for public-sector connectivity. The government's Peppol connectivity contract was signed in December 2021, according to Thomson Reuters' regulatory summary updated 30 October 2025.
Which VAT rates apply in Malta and how does Invoreg map them?
18 % standard, with reduced rates of 12 %, 7 % and 5 %, plus exempt and zero-rated supplies. Invoreg reads each invoice line, identifies the rate applied, and maps it to the tax code you have set up in your accounting software. The 12 % rate has applied since 1 January 2024 under Legal Notice 231 of 2023, so older tax-code lists may need one more entry.
What should an accounting firm in Malta do now?
Start posting supplier invoices as structured lines rather than single totals. That is the data a future reporting system will ask for, and it makes duplicate detection and VAT reconciliation work today. Malta's VAT compliance gap was 24.2 % in 2023 against an EU average of 9.5 %, which is why the authority wants line-level data soon.
Will Malta's VAT gap change how quickly the mandate arrives?
Probably. The Commission's December 2025 tax-gap report put Malta's 2023 VAT compliance gap at 24.2 %, with only Romania higher at 30 %. The tax authority has named that figure as the reason to move ahead of ViDA rather than wait for 2030, so firms should expect the timetable to firm up before the next budget cycle.
What Invoreg handles in Malta today
- Maltese VAT numbers in the MT + 8-digit format, checked on vendor records when a new supplier is created
- 18 %, 12 %, 7 % and 5 % VAT per line, plus exempt and zero-rated lines, mapped to the tax codes in your accounting software
- Invoices in English and Maltese, including handwritten totals on receipts photographed by clients
- Duplicate flags across all a firm's client organisations, so a supplier invoice forwarded twice is caught before it is posted
- SEPA export for approved bills, in the format Maltese banks accept
Related
- Ireland
- Cyprus
- Netherlands
- Accounting connectors
- Pricing
- E-invoicing in Malta: what firms should do now
Sources
- VAT in the Digital Age (ViDA) — European Commission, accessed September 2026
- Malta's phased B2B e-invoicing strategy ahead of EU ViDA mandate — VATupdate, 19 November 2025
- Malta e-invoicing regulatory update — Thomson Reuters, 30 October 2025
- European Commission releases report on tax gaps — European Commission, 11 December 2025
- The EU's Questionable VAT Policy — Tax Foundation, 2 February 2026
- Introduction of a 12 % reduced VAT rate on four types of services as from 1 January 2024 — KPMG Malta, October 2023