Malta has no mandatory e-invoicing. Its central contracting authorities must be able to receive and process e-invoices that follow the European standard EN 16931 for procurement above the EU thresholds, and Malta uses Peppol BIS Billing 3.0 over the Peppol network, without a central platform.
This page summarises the European Commission's country sheet for Malta, checked on 5 November 2026. It is not tax advice; check the current Maltese sources before relying on it.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Receive and process EN 16931 e-invoices | Central contracting authorities, above the EU thresholds; local councils under their own rules | Legal Notices of 30 November 2018 | Peppol | in force (Legal Notices 403 and 404 of 2018) | European Commission |
| Send e-invoices to public bodies | Suppliers | none | no obligation | European Commission | |
| Issue e-invoices to businesses or consumers | Businesses | none | by agreement | no obligation; under study | European Commission |
Malta has no real-time reporting system for invoices (European Commission).
Which formats are used?
Malta uses Peppol BIS Billing 3.0 as its CIUS of EN 16931 and does not foresee a separate national CIUS. Peppol BIS invoices are UBL XML files. Between businesses, any format the parties agree on is allowed.
What can Klarbon do with Maltese invoices?
| You want to | Tool | Limit |
|---|---|---|
| Read a Peppol BIS invoice | open a Peppol invoice, free | |
| Check a file before sending it to a public body | check an e-invoice | |
| Turn another e-invoice, such as CII or Factur-X, into a Peppol BIS file | convert an e-invoice, one credit | your access point sends it |
Klarbon is not a Peppol access point and does not send invoices.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|---|---|---|---|---|
| Malta | B2G | Receive | In law | Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931. | Official source |
Frequently asked questions
Is e-invoicing mandatory in Malta?
No. There is no obligation to issue e-invoices to public bodies, businesses or consumers. Maltese central contracting authorities must be able to receive and process EN 16931 e-invoices for procurement above the EU thresholds, under Legal Notices 403 and 404 of 2018.
Which format do Maltese public bodies accept?
Peppol BIS Billing 3.0. Malta uses it as its CIUS and does not plan a separate national CIUS or extensions.
How do I send an e-invoice to a Maltese public body?
Over the Peppol network, using any Peppol-compatible software. Malta has no central e-invoicing platform.
Is Malta planning mandatory e-invoicing?
The Commission reports that Malta has spent three years studying e-invoicing and real-time reporting for B2B, B2G and B2C transactions, in line with the EU's VAT in the Digital Age package. No law or date has been announced.