Invoicing in Malta

Malta – invoicing requirements

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.

vat guide malta

Invoicing Information

To document supplies made to recipients who are registered for VAT purposes, registered taxpayers are generally required to provide invoices as per Article 50 of the VAT Act.

Certain specific information must be present on a valid VAT invoice according to the Twelfth Schedule of the VAT Act. This includes the date of issue, the name, address, and VAT identification number of both the supplier and recipient of the supply, as well as the quantity and nature of the goods supplied.

To be considered a valid VAT invoice, the following information is required:

  • Date of issue.
  • A sequential number to identify the invoice.
  • Name, address, and VAT identification number of the supplier.
  • Name, address, and VAT identification number (if applicable) of the recipient.
  • Description of the goods or services provided, including quantity and nature.
  • Date of supply or payment on account.
  • Unit price exclusive of VAT, including discounts or rebates and the currency used.
  • Applicable VAT rate.
  • The invoice should state the amount of VAT payable.
  • If VAT becomes chargeable when payment is received under Part 1 and Part 3 of the VAT Schedule, the invoice must indicate “Cash Accounting”.
  • If the customer is generating its own invoice, the invoice must include the term “Self-billing”.
  • If the VAT payment responsibility falls on the customer, the invoice must state “Reverse Charge.” For intermediaries issuing invoices in transactions that are part of the triangular transaction simplification scheme, the invoice should feature a label like “Triangulation Transaction.”
  • In cases where an invoice pertains to supplies that are not subject to tax, the invoice should provide a concise reference to the applicable provisions of the VAT Act or any other relevant grounds (such as EU law) that justify the exemption from tax.

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Simplified Invoice 

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: 

  • The invoice’s date of issue. 
  • Each invoice has a unique serial number based on one or more series. 
  • Information about the provider, including name, address, and VAT number. 
  • The recipient’s VAT identification number for the goods or services. 
  • A description adequate to identify the goods and services supplied.
  • The total sum of VAT payable or the details needed to calculate it. 



Last Updated: 28/12/2023


The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax

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