E-Invoicing and DRR

The Malta Tax and Customs Administration (MTCA) is actively studying the implementation of e-invoicing and real-time reporting as part of its 2023–2025 Strategic Plan. The MTCA is assessing the technical, legal, and operational requirements to ensure that any moves toward the adoption of e-invoicing and digital real-time reporting are aligned with the new European VAT in the Digital Age framework, namely Council Directive (EU) 2025/516, which calls for standardised e-invoicing and digital real-time reporting across the EU.

This preparatory work aims to enable a future framework that enhances tax transparency, improves compliance, and supports businesses through a seamless transition to e-invoicing and digital reporting. The MTCA’s strategy reflects a pro-active and structured approach to adopting EU-wide digital solutions while providing stakeholders with guidance and technical support throughout the transition.

On 5th June 2025, the Malta Tax and Customs Administration hosted its first stakeholder’s event as part of the closing of the TSI project “Strengthening Tax Compliance through the Implementation of Real-Time Reporting in Malta.”. This Project, which is funded by the European Union and managed by the European Commission through SG Reform, lays the groundwork for implementing real-time reporting for payroll tax and VAT in Malta, with the ultimate goal of enhancing transparency, improving compliance, and aligning Malta with evolving global best practices. This also with a view to ensuring Malta is ViDA-ready by 2030:

https://www.linkedin.com/posts/malta-tax-customs-administration_on-5th-june-2025-the-malta-tax-and-customs-activity-7338093435423236096-npw1?utm_source=share&utm_medium=member_desktop&rcm=ACoAAC9ukF4B6GDV8uHS-9Do3wyofdTW1D7tikQ