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 and the EU 2028 e-invoicing mandate
The Commissioner for Revenue's roadmap from voluntary Peppol pilots to the EU ViDA mandate that lands in July 2028.
MITA Peppol Access Point — using Malta's public AP for B2B
When MITA is the right Peppol entry point and when private Maltese businesses should pick a commercial Access Point instead.
Peppol BIS Billing 3.0 for Maltese VAT invoices
The 8 fields that catch out Malta-based suppliers, the tax category code map for 18%/7%/5%/0% VAT, and the buyer-reference rules.
Sector-specific rules
iGaming VAT special schemes, construction reverse charge, self-billing rules and yacht leasing.
iGaming Malta — VAT rules and invoicing for MGA-licensed operators
Why the MGA licence makes most gambling supplies exempt, where the 18% VAT does apply, and how to invoice cross-border platform fees correctly.
Construction reverse charge in Malta — subcontractors and main contractors
How CFR Notice 113/2019 shifts the VAT burden from supplier to customer in Maltese construction, what to put on the invoice, and the apartment-block carve-out.
Self-billing in Malta — when the buyer can issue the supplier's invoice
The CFR-approved framework for self-billing in B2B supply chains, what the agreement must say, and how to encode self-billed invoices for Peppol.
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
Every field that art. 50 of the VAT Act requires on a Maltese VAT invoice, the simplified-invoice carve-out for sales under €100, and the timing and retention rules.
Malta VAT return Form 04, recapitulative statements and OSS
Quarterly Form 04 filing via CFR online portal, intra-EU recapitulative statements (Form 02), OSS quarterly returns and the deadlines that CFR enforces strictly.