Author:
David Borg
ARQ Group, Co-Founding Partner
E: [email protected]
Edited by:
Integra International
Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc.
INTEGRA TAX WORLD NEWSLETTER EDITOR
E: [email protected]
E-Invoicing in Malta
The current Maltese VAT framework is in line with the EU VAT Invoicing Directive which means that e-invoicing is treated on par with paper invoicing, provided authenticity, integrity and legibility is maintained.
E-Invoices must be in Maltese or English, otherwise a translation is required.
An e-invoice can be expressed in terms of any currency, provided the tax payable is then adjusted to be in Euro.
E-Invoicing: Readiness
The Malta Tax and Customs Administration (‘MTCA’) has not given any indication that it will opt to introduce mandatory e-invoicing for domestic B2B and B2C transactions as from 2025 in line with ViDA developments at the level of the EU which gives leeway to the MTCA in this aspect.
Most Maltese businesses still operate with scanned invoices or simple pdfs and not electronic invoices in a structured digital format such XML, JSON or UBL. Therefore, experience in e-invoicing is still very limited.
E-Invoicing Reform
E-invoicing will become mandatory for intra-EU B2B transactions and those subject to the reverse charge mechanism in line with the ViDA developments as from 1st July 2030.
It is expected that Maltese businesses in the next five years will move to Peppol access point providers because of its wide reach.
Going Forward
It is anticipated that VAT investigations will become increasingly focused and risk based, particularly with the availability of real time access to transaction data. This enhanced oversight is also expected to contribute to a further reduction of the VAT Gap.
At this moment in time, the requirements introduced by ViDA remain a learning curve for both the MTCA [Malta Tax and Customs Administration] and the Maltese tax industry. This can be challenging especially in Malta, where the economy is still largely driven by SMEs and companies operating on legacy systems.
Disclaimer
This communication contains general information only based on collective research. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No representations, warranties or undertakings (express or implied) are given as to the accuracy or completeness of the information in this communication, and none of ARQ Group, Integra International, related entities, employees or agents shall be liable or responsible for any loss or damage whatsoever arising directly or indirectly in connection with any person relying on this communication.
ARQ Group and Integra International, and their related entities, are legally separate and independent entities.
© 2026 Integra and ARQ Group
About the Author:
David Borg
David Borg is a Chartered Accountant, a co-founding partner at ARQ Group and Board President for the EMEIA Regional Chapter of Integra International. He is a Fellow of the Association of Chartered Certified Accountants (UK) and the Malta Institute of Accountants. He is also a Member of the Malta Institute of Taxation and the Malta Institute of Financial Services Practitioners. Prior to co-founding ARQ, David held senior finance positions with a number of companies operating out of Malta where he received significant exposure to the oil & gas, real estate, hospitality & tourism and offshore manning sectors.
David is the Tax and Advisory Partner within ARQ Group and is also active in developing and diversifying the Group’s service lines. He is also one of the co-founders of one of the largest Pension Scheme Administration companies operating out of Malta and subsequently Gibraltar and the UK where he also serves as an Executive Director.
About ARQ Group:
ARQ Group is a professional services organisation based in Malta that provides a wide range of advisory and corporate services to local and international clients operating within different industry sectors.
The Group is an integration of professionals from different disciplines, including lawyers, accountants, tax specialists and subject-matter experts in the areas of AML, risk and compliance, human resources, gaming and financial services.
Integra International Bio:
https://integra-international.net/find-an-integra-firm/find-firm-profile/name/arq-group/
ARQ Group:
