Malta
Malta obliges no supplier to e-invoice, yet its whole public administration receives Peppol BIS Billing 3.0 - every ministry, department, local council and public entity under its own Peppol ID.
Profile last verified 2026-10
At a glance
Fully served today over Peppol - Malta is a decentralised Peppol market with no clearance platform, no national Peppol requirements and no accreditation gate.
- Exchange model
- Peppol (post-audit)
- B2B mandate
- No B2B mandate - e-invoicing between businesses is voluntary
- B2G e-invoicing
- Public bodies must receive EN 16931 e-invoices for contracts above EU thresholds and all receive over Peppol (sending remains voluntary for suppliers)
- Formats
- Peppol BIS Billing 3.0 (used as-is, no national CIUS)
- Peppol identifier schemes
9943Maltese VAT number (MT:VAT)The scheme Maltese companies register under: MT followed by 8 digits. The Malta Business Registry company number (C + digits) has no Peppol scheme and cannot be used as a Peppol ID0088GS1 Global Location Number (GLN)Used by central-government ministries and departments - each has its own ID, so look the receiver up9918IBANUsed by local councils, regional committees and many public agencies. Look these IDs up in the Peppol Directory rather than building them from a bank account- E-reporting
- None - Malta has no clearance platform and no real-time invoice reporting; VAT returns stay periodic. Fiscal receipts from approved cash registers apply only to sales to consumers and are separate from the B2B invoice. EU ViDA cross-border reporting applies from July 2030
Mandate timeline
How Recommand serves Malta
- Send and receive compliant Peppol BIS invoices and credit notes today - Recommand is a certified Peppol Access Point and SMP, and Maltese public bodies are registered Peppol receivers
- Register your company on the network under its Maltese VAT number (9943) - Recommand checks the number's format and check digits before registration
- Built-in validation ensures documents meet Peppol BIS Billing 3.0 / EN 16931 - Malta applies the standard as-is, with no national adaptations
Frequently asked questions
01Is e-invoicing mandatory in Malta?
No. Malta has no obligation for suppliers to send e-invoices, whether to businesses, consumers or the public sector. Public contracting authorities must be able to receive EN 16931 e-invoices for contracts above EU thresholds, but suppliers choose whether to send them. The tax administration has announced plans for mandatory e-invoicing with real-time reporting, but no law or date has been published.
02How do I send e-invoices to Maltese public bodies?
Over Peppol, through any certified Peppol Access Point, in Peppol BIS Billing 3.0. There is no single government endpoint: each ministry, department, local council and public entity is its own Peppol participant, addressed by GLN (0088), IBAN (9918) or VAT number (9943). Look the receiver's ID up instead of constructing it. Foreign suppliers send the same way, with no Maltese registration needed.
03Which Peppol identifier do Maltese companies use?
The Maltese VAT number under scheme 9943: MT followed by 8 digits, the first not 0, with the last two digits acting as a check. The Malta Business Registry company number (C followed by digits) has no Peppol scheme, so it cannot be used as a Peppol ID or written under 9943.
04Does Malta report invoices to the tax authority?
No. Malta has no clearance platform and no real-time invoice reporting; VAT returns and recapitulative statements remain periodic. Sales to consumers need a fiscal receipt from an approved cash register or POS system, which is separate from e-invoicing and does not apply to B2B invoices. EU ViDA adds cross-border digital reporting from July 2030.
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