Invoice template for Malta
Every mandatory field and fiscal rule a compliant invoice must carry in Malta: numbering, tax IDs, archival and e-filing.
Tax Invoice
Compliant invoice example
Invoice number: INV-2026-001234
Issue date: 2026-10-26
Due date: 2026-11-25
The marked fields are the ones the local tax law requires. Identification data is illustrative only.
Seller
Acme SRL
VAT number: MT12345678
Company registration: C 12345
Address: Example Street 123, City
Customer
Beta Industries Ltd.
VAT number: MT87654321
Address: Customer Street 45, City
| Description | Quantity | Unit price | Net |
|---|---|---|---|
| Consulting services (May period) | 1 | €1,500.00 | €1,500.00 |
| Software implementation and setup | 1 | €800.00 | €800.00 |
Total net€2,300.00
Total VAT (VAT 18%)€414.00
Total due€2,714.00
Numbering rulesSequential number, one or more series (Twelfth Schedule, VAT Act Chap. 406)
E-filing & e-invoicingQuarterly VAT returns to the Malta Tax and Customs Administration (Commissioner for Revenue, CFR) online; e-invoicing via Peppol for B2G, no general B2B e-invoicing mandate (2026).
Archival period6 years (art. 48 VAT Act, Chap. 406)
PenaltiesAdministrative penalties for missing or non-compliant tax invoices under the VAT Act; denial of input VAT for the recipient.
Mandatory invoice fields
Every element the Malta tax legislation requires on a fiscal invoice.
- Words "Tax Invoice" and sequential number
- Date of issue and date of supply
- Supplier name, address and VAT number
- Customer name, address and VAT number
- Description and quantity of goods/services
- Taxable value per rate, VAT rate (18 %, 12 %, 7 %, 5 %, 0 %) and VAT amount
- Total amount payable
- Reference to exemption or reverse charge where applicable