A tax invoice is required when an entity registered under Article 10 of the VAT Act provides a supply to another taxable entity registered under either Article 10 or Article 12, provided the supply is not an exempt one without credit. In all other situations, a fiscal receipt should be issued. When a self-supply is made, a person registered under Article 10 must generate a tax invoice that indicates the supplier and the receiver are the same entity.
Learn more about invoice requirements in Malta in our comprehensive guide.
A simple VAT invoice is authorized if the total invoice amount, including the tax, does not exceed EUR 100; however, this usually is not permitted for cross-border deliveries or providers not based in Malta. A simplified VAT invoice must contain, at a minimum, the following information:
Last Updated: 28/12/2023
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