Malta Moves Toward Mandatory E-Invoicing and Real-Time Digital Reporting
The Malta Tax and Customs Administration (MTCA) is accelerating preparations to introduce mandatory e-invoicing and Digital Real-Time Reporting (DRR) nationwide as a part of its Strategic Plan 2023–2025.
Commissioner Joseph Caruana confirmed that the MTCA is investing in the necessary technology infrastructure to enable real-time transaction reporting, ensuring that system development aligns with future EU digital taxation standards. Both the Pre-Budget Consultation Document for 2026 and the earlier Pre-Budget 2026 framework (page 64) reaffirm Malta’s commitment to these digitalization measures.
A key motivation for the reform is Malta’s VAT gap of 24.2%, more than double the EU average of 9.5%. The government views digital reporting as an essential tool for enhancing tax transparency, reducing fraud, and improving data accuracy.
These efforts also anticipate the EU’s ViDA framework, which will make e-invoicing and real-time digital reporting mandatory for intra-Community transactions by 2030. By adopting these systems early, Malta aims to ensure a smooth transition and maintain compliance with upcoming EU obligations.
Implementation and Future Plans
Although the MTCA has not yet confirmed specific implementation dates, officials have indicated that the introduction of e-invoicing and DRR will likely follow a phased approach, ensuring consistency with the EU’s 2030 ViDA timeline.
At present, Malta does not impose e-invoicing obligations for B2G, B2B, or B2C transactions. Public authorities are required to receive and process e-invoices compliant with the EN 16931 European standard, but suppliers are not yet obligated to issue them.
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