Regulatory updates - Malta
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Country Specifications
E-Invoicing/CTC Model:
B2B: Post-audit B2G: Peppol
Mandatory Infrastructure:
- B2G: Peppol, under development - B2B: N/A
Mandatory Format:
- B2G: EN compatible, Peppol BIS - B2B: N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
- B2G: All contracting authorities - B2B: Buyer's consent required
eSignature:
Not Required
Archiving Period:
Movable Property: 6 years. If the adjustment scheme applies, the adjustment period for capital goods is 5 years, in which case the total retention is 11 years Immovable Property: 6 years If the adjustment scheme applies, the adjustment period for immovable property is 20 years, in which case the total retention is 26 years
Archiving Abroad:
Allowed under conditions
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