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.
Article 50 of the VAT Act (Chapter 406 of the Laws of Malta) requires a VAT-registered person to issue a tax invoice for supplies to other VAT-registered persons. A valid invoice shows the date, a unique sequential number, the names, addresses and VAT numbers of the supplier and customer, a description of the goods or services, quantity, unit price without VAT, discounts, the VAT rate, the VAT amount and the total. A simplified invoice is permitted for domestic supplies where the total including VAT does not exceed €100. Invoices are generally issued by the 15th day of the month following the supply, and records are kept for six years.
- Supplier and customer details, including VAT numbers for business customers.
- A unique sequential number and the invoice date; the date of supply if different.
- Description, quantity, unit price excluding VAT, VAT rate and VAT amount per rate.
- Simplified invoice: up to €100 including VAT for domestic supplies, with reduced content.
How it works
Issue the invoice by the 15th day of the month after the supply took place. A supply in January is invoiced by 15 February.
Include every required element. A missing VAT number or an inconsistent total can cause the customer to lose the right to deduct the VAT.
Number invoices in a clear sequence. Credit notes should refer back to the original invoice.
Use a simplified invoice only for domestic supplies up to €100 including VAT. It still needs the date, a unique number, the supplier's details, a description and the VAT amount or the data to calculate it.
Keep invoices for six years in a form that stays complete and readable. A structured e-invoice should be kept in its original electronic form.
Legal references
- VAT Act, Chapter 406 of the Laws of Malta, Article 50 — invoicing requirements.
- Council Directive 2006/112/EC, Articles 219a to 240 — invoicing rules.
- Malta Tax and Customs Administration VAT guidelines (mtca.gov.mt).
Frequently asked questions
Can I issue invoices in English only?
English is one of Malta's official languages and is normally used for business invoices. For cross-border customers, agree the language in advance.
What is the deadline to issue a VAT invoice?
Generally by the 15th day of the month following the supply. Check the current guidelines for special cases such as continuous supplies.
Is a scanned PDF valid for keeping records?
A faithful, complete and readable copy is normally accepted for a paper original. An invoice that was issued electronically should be kept in its original electronic form.
What happens if a field is missing?
The customer's input VAT deduction may be refused and the supplier can face penalties. Correct the invoice or issue a credit note and a new invoice.
Does 4invoices check that my invoice is legally complete?
No. 4invoices does not verify tax IDs, does not check legal compliance and does not archive with legal validity. It lets you create invoices with a VAT rate per line, use any currency with an exchange rate and download a PDF. It has a 6-month free trial without a card.