Malta VAT invoice requirements
In Malta a sale needs either a tax invoice or a fiscal receipt: a tax invoice when the customer gives a VAT number and for distance sales not declared under OSS, a fiscal receipt from a fiscal cash register for most other retail sales.
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What an invoice in Malta must show
Every EU VAT invoice carries the details of Article 226 of the VAT Directive: number, dates, both parties, VAT numbers, goods or services, taxable amount per rate, rate and VAT. The overview lists them. Malta adds:
- Special scheme mentions
- Where they apply, the invoice must state "Cash accounting", "Self-billing", "Reverse charge" or the relevant margin-scheme mention. [2]
- Fiscal receipt
- Supplies that do not need a tax invoice need a fiscal receipt, issued immediately after payment. Retailers must use a fiscal cash register, but a person delivering pre-ordered goods does not count as a retailer. No fiscal receipt is needed for supplies declared under OSS/IOSS or for supplies made outside Malta. [2]
- Electronic invoices
- Sending an invoice electronically requires the recipient's acceptance. [2]
VAT rates in Malta
Examples from the Eighth Schedule of the VAT Act; check the Schedule for the full list. An invoice shows the taxable amount and the VAT for each rate it uses [2].
| Rate | Applies to (examples) |
|---|---|
| 18% | Standard rate: everything without a lower rate |
| 12% | Custody of securities, credit management, short-term hire of pleasure boats, certain body-care services |
| 7% | Licensed accommodation, use of sporting facilities |
| 5% | Electricity, confectionery, medical accessories, printed matter and books (including e-books), items for disabled persons, minor repairs of bicycles, shoes and clothing, domestic care, admission to museums, concerts and theatres |
Issuing and keeping invoices
- Language
- The Commissioner may require a translation of an invoice into Maltese or English. [2]
- Currency
- The invoice may be in any currency, but the VAT amount must be stated in euros. [2]
- When to issue
- Issue the tax invoice no later than the 15th day of the month after the chargeable event or the payment, whichever is earlier. [2]
- Simplified invoice (simplified invoice)
- A simplified invoice is allowed when the amount including VAT is €100 or less, or for businesses using the small-enterprise exemption; not for cross-border reverse-charge supplies. It needs date, number, the supplier's name, address and VAT number, the customer's VAT number, a description, and the VAT amount or the data to work it out. [2]
- Keeping invoices
- Keep records and invoices for at least 6 years from the end of the year they relate to. [2]
E-invoicing in Malta
Malta has no e-invoicing mandate and no real-time reporting, and it is studying options in line with the EU's ViDA rules without a timeline. Sending an invoice electronically needs the recipient's acceptance.
- In force
B2G: central contracting authorities accept EN 16931 e-invoices
Central contracting authorities must accept EN 16931 e-invoices above EU procurement thresholds; suppliers are not obliged to send them. [3]
In force
Good to know for Shopify sellers
Selling into Malta from another EU country? An invoice follows the rules of the country where the supply takes place. If you report your sales to consumers through the One Stop Shop (OSS), the rules of your OSS country apply instead, and when a business customer pays the VAT under the reverse charge, your own country's rules apply [4].
- A business registered under article 10 must issue a tax invoice when the customer gives a VAT number, and for every distance sale, unless the distance sale is declared under OSS. [2]
- Small enterprise exemption (article 11): domestic turnover threshold €35,000; EU-wide threshold €100,000. [2]
- Sales to consumers that are not invoiced need a fiscal receipt, except supplies under OSS/IOSS. [2]
Make an invoice for Malta
For a one-off sale, the free invoice generator lays out seller, buyer, VAT per line and the reverse charge note in your browser and saves a PDF. Add the national details listed above yourself.
For every Shopify order, Paperly: Invoice Order Printer builds the invoice from the order with the totals Shopify recorded, numbers invoices without gaps in your own series, issues a credit note for each refund that refers to the invoice, and keeps issued invoices unchanged for 10 years. When you enter your VAT number, the PDF carries Factur-X / ZUGFeRD XML (EN 16931).
Sources
Every fact on this page links to one of these pages, published by the national tax authority, the official law gazette or the European Commission. Last checked November 2026.
General information, not legal or tax advice. Rules change and your case may differ: check the tax authority’s current guidance or ask an accountant before you rely on it.