Electronic invoicing guide
Malta
Digital reporting requirements
B2G: Peppol
B2B: Post-audit
Obligatory
B2G: Mandatory
B2B: Voluntary
Authority
Ministry of Finance
Platform
B2G: Peppol
B2B: N/A
Format
B2G: EN compatible, Peppol BIS
B2B: N/A
Storage time
Movable property: 6 years. If the adjustment scheme applies, the adjustment period for capital goods is 5 years, in which case the total retention is 11 years.
Immovable property: 6 years. If the adjustment scheme applies, the adjustment period for immovable property is 20 years, in which case the total retention is 26 years.
Reporting and processes
This country does not require reporting.
Upcoming legislative changes
For the time being, no legislative changes are foreseen.
Links of Interest and documents
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