The short answer
A business registered under Article 10 must issue a tax invoice whenever its customer identifies itself with a VAT number (Article 50). The Twelfth Schedule to the VAT Act sets out the nine particulars it must contain, listed below, plus prescribed wording such as “Reverse charge” where it applies.
Sales to the public take a fiscal receipt instead, issued immediately after payment. Failing to issue either document, or issuing one that is incorrect or misleading in any material respect, is an offence (Article 77(e)).
Please note: this article is for informational purposes only. It is not legal or tax advice, and it is not an official document. It summarises the Value Added Tax Act (Chapter 406 of the Laws of Malta) as consolidated to Act III of 2026 and Legal Notices 75 and 86 of 2026, and was written in November 2026. The law itself is the only authority: for official guidance refer to the VAT Act, the regulations and legal notices made under it, any other applicable legislation, and guidance published by the Malta Tax and Customs Administration. Check your own position with your accountant before acting on anything here.
Which document do you need to issue?
The VAT Act gives every sale one of two documents. Which one depends on who you are and who your customer is.
- Registered under Article 10 and your customer gives you a VAT number — you issue a tax invoice (Article 50, Twelfth Schedule).
- Any other taxable supply, typically to private individuals — you issue an invoice, receipt or other document under the Thirteenth Schedule, which in practice means a fiscal receipt (Article 51).
What a full tax invoice must contain
A document is a tax invoice only if all the particulars below are “properly and fully stated” — or, alternatively, the invoicing requirements of Directive 2006/112/EC are fully complied with (Twelfth Schedule, item 1(1)). The required particulars are in item 3:
| # | Requirement | What it means |
|---|---|---|
| 1 | Date of issue | The day you issue the invoice. |
| 2 | Sequential number | A number that uniquely identifies the invoice, in one or more series (e.g. INV-0001). The Act requires uniqueness and a series; keeping the run unbroken is good practice rather than a statutory requirement. |
| 3 | Supplier's name, address and VAT number | Your details, and the VAT number you made the supply under. |
| 4 | Customer's name, address and VAT number | Your customer's details, and the VAT number they acquired the goods or services under. |
| 5 | Description | The quantity and nature of the goods, or the extent and nature of the services. “Services rendered” alone is not enough. |
| 6 | Supply date | When the supply was made or completed, or when a payment on account was made, where that differs from the invoice date. |
| 7 | Taxable value | The taxable value per rate or exemption, the unit price excluding VAT, and any discounts not already in the unit price. |
| 8 | VAT rate | The rate applied (the standard rate is 18%). |
| 9 | VAT amount | The VAT payable. |
Prescribed wording
Some supplies need specific words on the invoice, in the form the Act gives them:
- “Reverse charge” — where your customer, not you, is liable for the VAT. Common when invoicing EU business customers (item 3(n)).
- “Cash accounting” — where you have opted into the cash accounting scheme (item 3(k)).
- “Selfbilling” — one word, as the Act spells it — where your customer issues the invoice for you (item 3(l)).
- Margin scheme wording — travel agents and dealers in second-hand goods, art and antiques must use the exact phrase the Act prescribes, such as “Margin scheme - Second-hand goods” (items 3(o) and 3(p)).
- A reason no VAT is charged — a brief reference to the relevant provision of the Act or the Directive, or any other indication of why no tax is chargeable (item 3(m)).
Two quick examples
- Maltese consultant, Maltese company. Fee €1,000.00, VAT at 18% €180.00, total €1,180.00, showing all nine particulars.
- Maltese consultant, Italian company. Fee €1,000.00, VAT €0.00. The invoice must show the Italian client's EU VAT number and the words “Reverse charge”, because the client accounts for the VAT in Italy.
When the invoice must be issued
- The deadline. A tax invoice must be issued by not later than the fifteenth day of the month following that in which the chargeable event occurs, or the date on which a payment is received, whichever is the earlier (Twelfth Schedule, item 2(1)).
- When the chargeable event occurs. For goods, the date they are delivered. For services, the date they are performed (Fourth Schedule, items 1 and 2). Where work is billed in stages, each stage counts as performed on the last day of the period that its statement of account or payment covers — not when the whole job finishes.
- Advance payments and deposits. Receiving a payment brings the deadline forward to the date of that payment. The one exception is a payment on account preceding an intra-Community supply of goods, which does not (item 2(1)(b)).
- Summary invoices. Several supplies can go on one invoice, provided the tax on all of them becomes chargeable in the same calendar month (item 2(3)). The test is when the tax becomes chargeable, not when the supplies took place — a job paid for in an earlier month can fall outside the same summary invoice.
Other rules owners ask about
- PDF and electronic invoices are fine — if your customer accepts them and you can show each invoice is authentic and unaltered. Ordinary business controls linking an invoice to a real supply are enough (item 6).
- You can invoice in another currency — amounts on the invoice may be expressed in any currency, but the VAT itself must be expressed in euro (item 7). Convert at the latest selling rate applied by commercial banks in Malta at the time the tax becomes chargeable; the latest European Central Bank rate at that time is also accepted (Seventh Schedule, item 8).
- Article 11 businesses must not show VAT. Knowingly showing tax when none is chargeable is an offence (Article 77(g)), and so is adding an amount purporting to be tax and then failing to account for it or pay it over (Article 77(l)).
- Keep invoices for at least six years from the end of the year they relate to, in the original form they were sent or received, paper or electronic (Article 48(4); Eleventh Schedule). Where a return is filed late or corrected, the six years runs from that date instead. Six years is the VAT Act minimum rather than a target: other legislation can require longer, and I recommend keeping records for at least ten years.
Fiscal receipt vs tax invoice: what is the difference?
A fiscal receipt is the VAT Act's proof of a sale to the public. It is a receipt or invoice issued on a form supplied or approved by the Commissioner, or printed by an approved fiscal cash register or fiscal taxi meter (Thirteenth Schedule, item 1).
| Tax invoice | Fiscal receipt | |
|---|---|---|
| Legal basis | Article 50, Twelfth Schedule | Article 51, Thirteenth Schedule |
| Who issues it | Businesses registered under Article 10 | Any business making a supply that does not need a tax invoice, including Article 11 |
| Typical customer | A business that gives you its VAT number | A private individual |
| Customer's VAT number | Required | Not required |
| Supports the customer's input VAT claim | Yes | No |
| How it is produced | Your accounting or invoicing system | Fiscal cash register, approved receipt form or approved method |
Retailers, and businesses whose supplies include food supplied in the course of catering, must issue fiscal receipts through a fiscal cash register (Thirteenth Schedule, item 3). A retailer, for this purpose, does not include someone delivering pre-ordered goods.
What happens if you get it wrong
Failing to issue a tax invoice or fiscal receipt, or issuing one that is incorrect or misleading in any material respect, is an offence under Article 77(e). So is putting goods up for sale without a fiscal cash register or approved receipt book on the premises (Article 77(o)).
Penalties and fees apply on conviction, and they escalate for repeat offences — in repeated cases the court can also order the suspension of the licences and permits you trade under (Articles 77 and 78). The amounts are set out in the Act and are amended from time to time, so check the current provisions rather than relying on a figure you have seen quoted.
The most common invoice mistakes I see
- No customer VAT number, especially on EU invoices, which can cost the customer their reverse-charge treatment.
- Missing “Reverse charge” wording on invoices to EU businesses.
- Duplicate or re-used invoice numbers, often from running a spreadsheet alongside an invoicing app.
- Vague descriptions such as “consultancy” with no period or scope.
- Article 11 businesses adding 18% VAT to look bigger.
For more on the records behind all of this, read bookkeeping in Malta and how to register as self-employed.
Frequently asked questions
What details must a VAT invoice in Malta include?
The date of issue, a unique sequential number, both parties' names, addresses and VAT numbers, a description and quantity of the goods or services, the supply date where it differs, the taxable value and unit price excluding VAT, the VAT rate and the VAT amount, plus wording such as “Reverse charge” where relevant (Twelfth Schedule, item 3).
When must a VAT invoice be issued in Malta?
By not later than the fifteenth day of the month following that in which the chargeable event occurs, or the date payment is received if that is earlier. The chargeable event is when the goods are delivered or the services are performed.
Can I send invoices by email as a PDF?
Yes, if your customer accepts electronic invoices and you can show each invoice is authentic and unaltered.
Can I invoice in US dollars or pounds?
Yes. Amounts on the invoice may be expressed in any currency, but the VAT itself must be expressed in euro, converted at the latest selling rate applied by commercial banks in Malta at the time the tax becomes chargeable. The latest European Central Bank rate at that time is also accepted.
How long must I keep invoices in Malta?
The VAT Act requires at least six years from the end of the year they relate to, and where a return is filed late or corrected the six years runs from that date. That is a minimum rather than a target: other legislation can require longer, and I recommend keeping records for at least ten years.
What is a fiscal receipt in Malta?
A receipt for a sale to the public, issued on a form supplied or approved by the Commissioner, or printed by an approved fiscal cash register or taxi meter, immediately after payment.
Do Article 11 businesses need to issue invoices or receipts?
Yes. Article 11 businesses do not charge VAT, but they must still issue fiscal receipts. They must not show VAT on them.
Not sure your invoices meet the VAT Act? I can review your invoice template, set up compliant numbering and wording in your invoicing or accounting software, and tell you which document you need for each type of customer, whether local, EU or outside the EU. Send me a sample invoice and I'll tell you what's missing — get in touch.