Billing
Malta: tax invoice or fiscal receipt?
Local test: 01 Jan–10 Oct 2026, EUR and English only. Issue date from completion, at most the 15th of the following month and within this test period. No legal issuance or dispatch.
What to do
- Complete the billing handover and Maltese seller profile with a public MT VAT ID. Use own legal name and complete addresses. No private identity or general tax number.
- The seller is an individual using their own full personal name; no company, partnership, branch or trading name.
- Seller, private business buyer and completed service are in Malta; no public-sector or cross-border case.
- I reviewed the synthetic Article 10 status of both parties and their declared public MT VAT IDs. Article 11/12 or unknown status cannot use this test path. This does not verify VIES or registration.
- Ordinary invoice-basis VAT; no exemption, VAT group, cash accounting, reverse charge or other special scheme.
- Only computer repair labour taxed at the reviewed standard rate of 18%; no software, installation, construction or vehicles.
- No goods, spare parts, accessories or materials are supplied or used.
- One completed service; no payments received, advances, discounts, continuous supplies or prior corrections.
- I reviewed the English document content, including descriptions and payment terms. Changing the interface language does not translate that content.
Before you continue
Local synthetic UBL/Peppol invoice, EAS9943 and matching declared MT VAT IDs. No fiscal receipt, recipient acceptance, registration lookup, delivery, reporting or legal issuance. Actual electronic invoicing requires recipient acceptance.
Maltese corrections and refunds are not implemented. The saved local invoice remains unchanged.