How to invoice in Malta
A compliant Maltese invoice must carry a sequential invoice number, the issue date, your business name and address, your VAT number, your customer's details, and a clear breakdown of the net amount, the VAT rate applied (standard 18%) and the VAT charged. English is an official language of Malta, so invoices are routinely issued in English. Keep copies for at least six years.
| Malta at a glance | Detail |
|---|---|
| Currency | EUR (€) |
| Standard VAT | 18% |
| Tax ID | VAT Number |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Public sector only |
Tax ID format: Prefix "MT" followed by 8 digits, e.g. MT12345678..
What Maltese invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and VAT Number
- The client's name and address (and their VAT Number for reverse-charge or intra-EU supplies)
- A clear description and quantity for each line
- The net amount per VAT rate, the rate(s) applied and the VAT amount
- The total payable, in EUR
- Payment terms, the due date and how to pay (bank name, IBAN/account)
VAT & reverse charge
For cross-border work, the right wording matters. Invoice Forever offers ready-made Maltese VAT notes such as:
- VAT charged at the standard rate of 18% where applicable.
- Intra-Community supply - exempt under Article 138 of the EU VAT Directive; the customer accounts for VAT in the country of arrival (0% VAT).
- Reverse charge - VAT to be accounted for by the recipient under Article 196 of the EU VAT Directive.
E-invoicing in Malta
Malta has transposed the EU eInvoicing Directive (Legal Notices 403 and 404 of 2018): public-sector contracting authorities must be able to receive and process structured invoices compliant with EN 16931, exchanged over the Peppol network (there is no centralised national platform). There is no mandate obliging suppliers to issue e-invoices, and B2B and B2C e-invoicing remains voluntary by mutual agreement as of July 2026. The Malta Tax and Customs Administration is preparing for mandatory B2B e-invoicing and digital real-time reporting aligned with the EU ViDA timeline (intra-EU B2B and reverse-charge transactions from 1 July 2030), but no domestic B2B mandate date is confirmed.
Invoice Forever can export a structured EN 16931 / Peppol BIS (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 23 July 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Malta Tax and Customs Administration (MTCA) before you rely on it. This page is general guidance, not tax advice.
Payment terms in Malta
Net 30 days is the usual B2B norm in Malta; public bodies and larger firms may settle in 30-60 days. Late-payment interest and compensation follow the EU Late Payment Directive as transposed into Maltese law.
Questions about invoicing in Malta
The standard VAT rate is 18%, one of the lowest standard rates in the EU, and broadly unchanged since Malta joined the EU in 2004. Reduced rates of 12%, 7% and 5% (and 0%) apply to specific goods and services such as hotel accommodation and electricity.
Yes. VAT-registered businesses must show their Maltese VAT number (format MT followed by 8 digits, e.g. MT12345678) on invoices, along with the customer's VAT number for intra-Community or reverse-charge supplies. Register and verify details with the Malta Tax and Customs Administration (MTCA).
No. Malta has no e-invoicing mandate for businesses. Under the EU eInvoicing Directive (transposed in 2018), public-sector contracting authorities must be able to receive EN 16931-compliant invoices over the Peppol network, but suppliers are not obliged to issue them. B2B and B2C e-invoicing is voluntary in July 2026, though mandatory B2B e-invoicing and real-time reporting are expected to follow the EU ViDA timeline (from 2030).
Make an invoice for Malta, free.
EUR and 18% VAT already set, on A4 paper. No signup, no watermark.
Make an invoice for Malta