Regulatory updates - Malta

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Malta.
February 14 2022

Government of Malta selects Pagero for provision of Peppol services

On 27 December 2021, the Government of Malta signed a contract with Pagero for enabling Peppol connectivity for all regional and local authorities in the country.

Country Specifications

E-Invoicing/CTC Model:

– B2G: Peppol

–  B2B: Post-audit

Mandatory Infrastructure:

– B2G: Peppol

– B2B: N/A

Mandatory Format:

– B2G: EN compatible, Peppol BIS

– B2B: N/A

Mandatory for Issuing:

No explicit requirements

Mandatory for Receiving:

– B2G: All contracting authorities

– B2B: Buyer’s consent required

eSignature:

Not Required

Archiving Period:

–  Movable property: 6 years.  If the adjustment scheme applies, the adjustment period for capital goods is 5 years, in which case the total retention is 11 years

–  Immovable property: 6 years. If the adjustment scheme applies, the adjustment period for immovable property is 20 years, in which case the total retention is 26 years

Archiving Abroad:

Allowed under conditions

Regulatory overview

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