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.
Malta does not yet require structured e-invoices for ordinary B2B sales. Public-sector e-invoicing runs on the Peppol network, and the tax authority (the Commissioner for Revenue, now part of the Malta Tax and Customs Administration) has said it wants to speed up mandatory e-invoicing and digital reporting. The EU VAT in the Digital Age (ViDA) package sets 1 July 2030 as the date from which structured e-invoicing and digital reporting become mandatory for cross-border B2B transactions inside the EU. A firm domestic date for Malta has not been announced, so treat any specific Maltese domestic deadline you read online with caution.
- Today: paper and PDF VAT invoices remain valid for domestic B2B and B2C sales in Malta.
- EU level: ViDA makes structured e-invoicing and digital reporting mandatory for intra-EU B2B from 1 July 2030.
- Domestic Malta: the authority has announced an intention to move faster, but no final domestic date has been published.
- Format and network: EN 16931 structured data, exchanged over Peppol, is the direction of travel.
How it works
Check what applies to you now. Most Maltese businesses keep issuing VAT invoices under Article 50 of the VAT Act as PDF or paper, which is still fully valid.
Follow the authority's announcements. The Commissioner for Revenue and the Malta Tax and Customs Administration publish notices on their websites; a domestic mandate would be introduced through Maltese legislation and guidance.
Prepare your data. Clean customer records, VAT numbers, sequential numbering and correct tax rates per line are what any future structured invoice will be built from.
If you sell to public bodies, ask the buyer how it wants to receive invoices, because public procurement uses structured electronic invoices under the EU e-invoicing rules.
When a mandate is confirmed, you will need a certified Peppol access point or an accounting system that offers one. Choosing early is optional, not required today.
Legal references
- Council Directive (EU) 2025/516 (ViDA) — digital reporting requirements and e-invoicing for intra-EU B2B.
- VAT Act, Chapter 406 of the Laws of Malta, Article 50 — invoicing obligations.
- European Commission eInvoicing in Malta country factsheet (Legal Notices 403 and 404 of 2018 transposing Directive 2014/55/EU).
Frequently asked questions
Is e-invoicing mandatory in Malta today?
Not for ordinary domestic B2B or B2C sales. Public procurement rules require authorities to accept structured e-invoices, but a general obligation to issue them has not been introduced. Check the Malta Tax and Customs Administration website for the latest position.
Does the EU date apply to domestic Maltese invoices?
No. The 1 July 2030 EU date covers cross-border B2B transactions. Member states may introduce domestic rules earlier, and Malta has signalled interest, but no domestic date has been published.
Do PDF invoices stay valid?
Yes for now. A PDF that contains the content required by Article 50 of the VAT Act is a valid invoice for domestic sales. Once a mandate applies to your kind of sale, a PDF alone will no longer be enough for that sale.
How long must invoices be kept?
VAT records, including invoices, must be kept for at least six years under the Maltese VAT rules.
Does 4invoices send e-invoices to the tax authority or over Peppol?
No. 4invoices creates invoices with a VAT rate per line, supports any currency with an exchange rate, and lets you download the invoice as a PDF. It does not connect to the Malta Tax and Customs Administration, does not issue authorised structured e-invoices and does not archive invoices with legal validity. It has a 6-month free trial without a card.