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.
In Malta, the document you issue depends on who the customer is and how you are registered. A VAT-registered business normally issues a tax invoice to another VAT-registered business. Sales to consumers and other customers who are not VAT-registered are usually documented with a fiscal receipt. A simplified invoice is allowed for domestic supplies up to €100 including VAT. Fiscal receipts must come from an approved method, such as receipt books, cash registers or an approved computerised system, so check the authority's rules before using software for them.
- Business customer registered for VAT: tax invoice with both VAT numbers.
- Consumer or unregistered customer: fiscal receipt, issued by an approved method.
- Domestic supply up to €100 including VAT: simplified invoice allowed.
- Keep copies for six years.
How it works
Ask whether the customer is VAT-registered and get their VAT number.
For a registered business customer, issue a full tax invoice under Article 50 of the VAT Act.
For a consumer, issue a fiscal receipt using a method the authority approves. Retail and catering usually use cash registers.
Use a simplified invoice only when the conditions are met, and keep the required minimum content.
Keep both documents and your records for six years and file them in date order.
Legal references
- VAT Act, Chapter 406 of the Laws of Malta, Article 50 — tax invoices.
- VAT Act, Chapter 406 of the Laws of Malta — fiscal receipts and records.
- Malta Tax and Customs Administration VAT guidelines (mtca.gov.mt).
Frequently asked questions
Is a fiscal receipt the same as an invoice?
No. It is a simpler document for sales to consumers and customers who are not VAT-registered, and it must come from an approved method.
Can I use invoicing software for fiscal receipts?
Only if the authority has approved the system for that purpose. Check with the Malta Tax and Customs Administration before you rely on any software for fiscal receipts.
What does a simplified invoice need?
The date, a unique number, the supplier's details, a description, and the VAT amount or the data to calculate it.
Do I need an invoice for a consumer who asks for one?
You may issue an invoice, but the fiscal receipt requirement for the sale still applies. Ask an adviser for your sector.
Does 4invoices issue fiscal receipts?
No. 4invoices does not issue fiscal receipts and is not an approved fiscal system. It creates invoices with a VAT rate per line, works in any currency with an exchange rate and downloads a PDF. It has a 6-month free trial without a card.