🇲🇹 E-invoicing in Malta

E-invoicing in Malta: Peppol

What businesses in Malta need to know about structured invoicing under Peppol: who is affected, from when, in which format, and where Kontevia stands.

Key facts

Status: No national B2B mandate yet
System: Peppol
Format: Peppol BIS Billing 3.0 (Malta CIUS)
Go-live: ViDA 2030 / 2035
B2B scope: none yet
SAF-T reporting: Not required

Data reviewed against official sources; some details may still change before go-live.

Who has to comply in Malta

There is currently no obligation for businesses in Malta to issue structured invoices to other businesses. Suppliers to public bodies must already send e-invoices, and any business can agree with its customers to exchange e-invoices voluntarily. ViDA makes structured invoices mandatory for cross-border B2B supplies within the EU from 2030.

How it works

A structured e-invoice is not a PDF. It is a machine-readable file, usually XML, that follows the European standard EN 16931 or a national schema mapped to it. In Malta the expected format is Peppol BIS Billing 3.0 (Malta CIUS). The invoice is created in accounting or invoicing software, validated, and delivered either through a central platform operated by the state or over a network such as Peppol, depending on the model the country chose.

The system in Malta is described as: Peppol (voluntary); DRR and e-invoicing planned by the MTCA, no fixed date. In clearance models the platform assigns an official identifier and the invoice counts as delivered only after acceptance; in decentralised models the invoice travels directly between the parties and the tax authority receives a report of the key data.

Received e-invoices are processed the same way in reverse: the XML is read by software, matched to the order or contract and booked without retyping. Archiving rules stay the same, but the structured file, not a printout, is the original.

Kontevia in Malta: today and planned

Today: PDF invoices with all mandatory fields and a payment QR code.
Today: received PDF invoices are read and booked without retyping, whether they arrive by chat, e-mail or upload.
Today: duplicate checks and an archive of every document.
Planned: issuing and reading structured invoices in Peppol BIS Billing 3.0 (Malta CIUS) for Peppol, including storing the identifiers Peppol returns.
Planned: validation against EN 16931 and the national rules of Malta.

Kontevia is in early access and does not connect to national platforms yet. Until it does, submit through the official portal or a certified provider.

Timeline for Malta

B2B status	none yet
Go-live	ViDA 2030 / 2035
System and format	Peppol by default where used

Frequently asked questions

Is e-invoicing mandatory in Malta?

No. Malta has no national business-to-business mandate at the moment. E-invoicing to public bodies is already established, and the EU ViDA package brings mandatory structured invoices for cross-border B2B supplies from 2030.

Which format is used in Malta?

The expected format is Peppol BIS Billing 3.0 (Malta CIUS). It is based on, or mapped to, the European standard EN 16931, so software that understands the standard can produce and read it. Support for this format in Kontevia is planned; today Kontevia issues PDF invoices.

Does a PDF invoice sent by e-mail count as an e-invoice?

No. Under EU rules an e-invoice must be issued, transmitted and received in a structured electronic format that allows automatic processing. A PDF or a scanned image is not structured. Hybrid formats that embed XML inside a PDF, such as Factur-X, do qualify.

What does ViDA change for Malta?

The EU VAT in the Digital Age package makes structured e-invoices under EN 16931 mandatory for intra-EU business-to-business supplies from 2030, together with near real-time digital reporting. National systems, including Peppol, have to converge with the EU model by 2035. Domestic rules in Malta continue to apply in the meantime.

How does Kontevia help with Peppol?

Today Kontevia keeps your issued and received invoices in order, with PDF invoices, a payment QR code and an archive. Producing the Peppol BIS Billing 3.0 (Malta CIUS) file, validating the mandatory fields of Malta and connecting to Peppol are planned. Kontevia does not replace the official platform.