Thrive X

A Guide To Invoicing In Malta: Understanding Requirements and Distinctions

24th June 2023

Invoicing is an essential aspect of conducting business in Malta. Whether you are a VAT registered person supplying goods or services to other VAT registered customer or a non-VAT registered customers, it is crucial to understand the requirements for issuing tax invoices and fiscal receipts. This article aims to provide clarity on the distinctions between tax invoices and fiscal receipts, the necessary components of a tax invoice, the timing of issuance, the types of fiscal receipts, and the record-keeping obligations. Please note that while we strive to provide accurate information, it is advisable to consult with professionals (hi!).

Tax Invoice vs. Fiscal Receipt: 

A tax invoice is issued when a registered person, as defined under Article 10, provides goods or services to another registered person. On the other hand, a fiscal receipt is issued when a registered person supplies goods or services to a non-registered customer.

What are the components of a Tax Invoice?

To ensure compliance with Malta’s invoicing regulations, a tax invoice should include the following details:

If no VAT is chargeable, reference the relevant provision within the VAT Act –

Timing of Tax Invoice Issuance:

A tax invoice must be issued no later than the fifteenth day of the month following the occurrence of the chargeable event or the date of payment received, whichever is earlier. Adhering to this timeframe ensures timely and accurate documentation of transactions.

Types of Fiscal Receipts: 

Different types of fiscal receipts are required based on the nature of your business:

  • Retailers and food suppliers, such as restaurants, must issue fiscal receipts using fiscal cash registers.

Service providers are required to issue manual fiscal receipts using fiscal receipt books obtained from the VAT Department upon application. You can re-order fiscal receipt books (VAT books) via this link

Record-Keeping Obligations: 

To comply with Malta’s tax regulations, it is essential to retain copies of tax invoices and fiscal receipts for a minimum of six years. These records should be readily available for verification by relevant authorities, if required.

Understanding the requirements for invoicing in Malta is crucial for businesses operating in the country. By distinguishing between tax invoices and fiscal receipts, familiarizing yourself with the components of a tax invoice, adhering to the prescribed timing of issuance, and complying with record-keeping obligations, you can ensure your business remains in line with the necessary invoicing regulations. Do not hesitate to contact us in order to provide you with professional guidance to navigate the complexities of invoicing in Malta successfully.

Please contact us for a free tax invoice template, as well as any further assistance we might be able to provide.


Disclaimer: Please note that the information provided in this article is intended for general informational purposes only. While we strive for accuracy, ThriveX Consult cannot be held liable for any claims or losses resulting from the use of this information. We recommend consulting professionals or regulatory authorities for personalized advice.


Need answers, fast? Book a No Commitment Consultation meeting now. Looking for a more comprehensive solution? Send an email below and we’ll get back to you.

WordPress Cookie Plugin by Real Cookie Banner