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Malta implements EU VAT Directive on electronic invoices

  • VAT
  • 22 August 2013 | Richard Asquith

Malta implements EU VAT Directive on electronic invoices

Malta has become one of the last of the 28 EU member states to implement the EU VAT Directive on electronic invoices.

EU VAT Directive on Electronic Invoices

The EC Directive 2006/112/EC which governs the European Union VAT regime, was updated in 2010 for the implementation and compliance requirements for the acceptance and processing of e-invoices in the EU member states.  This is commonly referred to as the 2nd EU VAT Directive on invoice obligations.

All member states were meant to implement this new directive by 1 January 2013.

EU Electronic Invoices

The Maltese VAT regime now follows the rules for recording and holding e-invoices.  This includes controls of the issuing and storage of electronic invoices.  Companies must ensure that their systems cannot be corrupted, or their invoices will not be accepted in the VAT returns.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.