E-invoicing in Malta — CFR, Peppol and the EU 2028 mandate.
From the voluntary Peppol pilots run by the Commissioner for Revenue (CFR Malta) to the EU's ViDA mandate landing on 1 July 2028, Maltese VAT-registered businesses need a clear path to structured EN16931 invoicing. This hub gathers eight focused guides — written from VAT Act Chapter 406, CFR Notices 84/2017, 113/2019 and 178/2024, and the Peppol BIS Billing 3.0 specification — on CFR, MITA, iGaming VAT, construction reverse charge, self-billing and the quarterly Form 04 return.
Maltese e-invoicing system
CFR Malta e-invoicing roadmap, Peppol Access Points, the EU 2028 mandate and Malta's transition path.
CFR Malta e-invoicing roadmap and the EU ViDA mandate
Where Malta stands today, what the EU VAT in the Digital Age (ViDA) package requires, and which dates are still undecided.
Peppol access points in Malta — choosing one for B2B
What a Peppol access point does, how the four-corner model works, and the questions to ask before choosing a provider.
Peppol BIS Billing 3.0 for Maltese VAT invoices
How Maltese VAT rates and cases map to Peppol tax category codes, and the errors that usually cause a rejected invoice.
Is e-invoicing mandatory in Malta?
A short, dated answer for VAT-registered businesses: what is required now, what is voluntary, and what is still to be decided.
Sector-specific rules
iGaming VAT special schemes, construction reverse charge, self-billing rules and yacht leasing.
iGaming Malta — VAT rules and invoicing for operators
Why gambling VAT in Malta is changing from 1 October 2026 and how to invoice B2B services to and from gaming companies.
Construction reverse charge in Malta — what applies today
A careful guide for subcontractors and main contractors: normal VAT invoicing, the cross-border reverse charge, and how to check before issuing a zero-VAT invoice.
Self-billing in Malta — when the buyer issues the invoice
What the Maltese VAT rules and EU law require before a customer issues invoices on behalf of a supplier.
Malta VAT on services related to immovable property
Architects, engineers and property specialists: where the service is taxed, when reverse charge applies and what to put on the invoice.
VAT compliance & returns
Malta VAT Act Chapter 406, OSS post-2024, Form 04 returns and recapitulative statements.
Maltese VAT invoice — Chapter 406 article 50 mandatory fields
What a Maltese VAT invoice must show, when the simplified invoice for sales up to €100 is allowed, and how long to keep it.
Malta VAT returns, recapitulative statements and OSS
How VAT-registered businesses in Malta file periodic returns online, when recapitulative statements are needed and how OSS differs.
Article 10 vs Article 11 VAT registration in Malta
Charging VAT and reclaiming input VAT under Article 10, or staying under the small undertaking exemption of Article 11.
Tax invoice vs fiscal receipt in Malta — which to issue
When Maltese businesses issue a tax invoice, when a fiscal receipt is required, and how the simplified invoice fits in.