What the invoice must show
Compare your draft with this checklist. What applies depends on the parties, the transaction, your tax status and the document type.
- Date and number: the date of issue and a sequential number, based on one or more series, that uniquely identifies the invoice (Twelfth Schedule, item 3(a) and (b)).
- Supplier and customer identity: the name and address of the supplier and its VAT identification number, and the name, address and VAT number of the customer where the customer acquired the supply for VAT purposes (item 3(c) and (d)).
- Description and value: the quantity and nature of the goods, or the extent and nature of the services, together with the unit price excluding VAT and any discounts not already in the unit price (item 3(e) and (g)).
- Taxable value and VAT: the taxable value for each rate or exemption, the VAT rate applied and the VAT amount payable (item 3(g)-(i)). Where VAT is not charged, the invoice must give a brief reference to the Act or Directive provision or the ground for non-charging, and may distinguish supplies made outside Malta, exempt with credit and exempt without credit (item 3(m)).
- Supply or payment date and special mentions: the date the supply was made or completed, or the date of a payment on account, if different from the issue date (item 3(f)). Mandatory mentions also apply where relevant, such as 'Reverse charge', 'Selfbilling', 'Cash accounting' and the margin-scheme wording (item 3(k), (l), (n)-(p)).
- Simplified invoices: an invoice of EUR 100 or less including VAT, or one issued by a taxable person using the small-enterprise exemption, counts as a tax invoice even if it omits some particulars (item 1(3)(a) and (c)). Invoices for cross-border supplies and reverse-charge cases must still meet the full requirements.
Key numbers
- Invoice issue deadline
- 15th of the following monthSource ↗Or the date of payment received, if earlier (Twelfth Schedule, item 2(1)(a) VAT Act).
- Record retention
- At least 6 yearsSource ↗From the end of the year to which the records relate (Article 48(4) VAT Act).
- Small-enterprise threshold
- EUR 35,000Source ↗Domestic turnover in the preceding calendar year under Article 11 (from 1 January 2025).
Tax notes
Issue deadline: a tax invoice must be issued by the 15th day of the month following the month in which the chargeable event occurs or payment is received, whichever is earlier (Twelfth Schedule, item 2(1)(a)).
Article 11 small enterprises: businesses under the EUR 35,000 domestic threshold are treated as exempt. They must not charge VAT and cannot recover input VAT, and they must register or move out of Article 11 once the threshold is exceeded (MTCA guidance).
Reverse charge: where the customer is liable for the VAT, the invoice must carry the mention 'Reverse charge' (Twelfth Schedule, item 3(n)). The supplier issues the invoice unless a self-billing arrangement applies, in which case the customer issues it and must state 'Selfbilling' (item 3(l)).
Electronic invoicing
As of the official sources reviewed (EC 2025 country sheet and MTCA pages), Malta has no B2B or B2C e-invoicing mandate, and electronic invoices are allowed if the recipient agrees. An electronic invoice is any invoice in an electronic format that contains the required particulars (Twelfth Schedule, item 1(4)). The MTCA is assessing e-invoicing and real-time reporting against the EU ViDA framework, with the EU-wide cross-border obligation applying from 1 July 2030. Suppliers are not yet legally required to send e-invoices to Maltese public bodies, which can receive them via Peppol BIS Billing 3.0.
Late payment
Under the Commercial Code (Cap. 13, Sub-title IA), statutory late-payment interest between businesses is the ECB main refinancing rate in force on 1 January or 1 July plus at least 8 percentage points, which the Ministry for Finance puts at 10.40% from 1 July 2026. A fixed minimum of EUR 40 recovery compensation applies. Where no payment date is agreed, payment is due 30 days after receipt of the invoice, and agreed terms may not exceed 60 calendar days.
Record keeping
Records, documents, accounts and electronic data must be kept for at least six years from the end of the year to which they relate (VAT Act, Article 48(4)), or for any other period the Minister prescribes by regulation in special cases.
Watch out for
- The MTCA is the current name of the tax administration. Older guidance refers to the 'Commissioner for Revenue' at cfr.gov.mt, and the VAT Act still uses the word 'Commissioner'.
- The Article 11 threshold is measured on domestic turnover in the preceding calendar year, and the turnover of related persons is included. Check it against the MTCA guidance before relying on the exemption.
Official links & tools
Go straight to the source for the latest rules, rates and registers. Non-English pages are tagged with their language.
Registration2
Number & company lookup3
Checks whether a VAT number issued in an EU Member State, including Malta, is valid for cross-border supplies.
BAROS - Malta Business Registry company searchOnline search of Maltese companies and partnerships; check the current access rules, since MBR notices say searches require authentication.
Company search and purchase of company documentsMBR notice explaining how to search company information and buy company documents.
Tax rates1
E-invoicing2
Self-employed1
Legislation3
Consolidated VAT Act containing the rate provisions, the Twelfth Schedule invoice rules and the record-keeping rules.
Commercial Code (Cap. 13), Sub-title IA on late paymentsConsolidated text of the statutory late-payment interest, compensation and payment-term rules for commercial transactions.
Explanatory notes on VAT for SMEs (2025)Explanatory notes on the VAT small-enterprise rules that took effect on 1 January 2025.
Sources for this guide
Reviewed against these references on . Rules change, so check the current text before relying on it.