Malta — Peppol BIS B2G mandate (B2B voluntary)
Peppol BIS B2G live since 2019 · No B2B mandate yet — regulator: Commissioner for Revenue (CFR). Facts last refreshed: 2026-05-05.
Coverage model
Flowie operates a registered Peppol Access Point in this jurisdiction directly where we hold national accreditation, or via a vetted local partner registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same POST /v1/documents/send.
TL;DR
- Malta transposed the EU directive with a Peppol BIS B2G mandate from 2019.
- No B2B mandate; CFR has indicated alignment with EU ViDA rather than a national-only ramp.
- Flowie is a registered Peppol AP.
Deadlines
| Date | Who | What |
|---|---|---|
| 2019-04-18 | Central government | B2G mandate live. |
| 2020-04-18 | Sub-central public authorities | Mandate extended. |
| ≥ 2030 | B2B (expected) | EU ViDA. |
Background
Malta's regime is the textbook EU minimum: Peppol BIS for B2G, no national CIUS, no separate B2B mandate.
Format profile
- Peppol BIS 3.0; no Maltese CIUS.
- Maltese VAT:
MT+ 8 digits.
Required fields
-
seller.vatNumberstringrequired
Format
MT12345678.
Public sector (B2G)
| Hub | Peppol identifier scheme | Lookup |
|---|---|---|
| No central hub | 9943:MT-<auth-id> | https://www.peppol.eu/who-is-who/ |
Each authority publishes its own Peppol participant ID.
B2B reporting / clearance
No central B2B reporting hub — pure transmission only.
Error codes
Generic Peppol BIS schematron error codes apply (BR-*, EN16931-*); no country-specific overlays.
Testing in sandbox
Generic sandbox patterns apply — see Sandbox guide.
FAQ
Open questions? Email compliance@flowie.fr — we answer within 24h.
References
Primary sources (government / regulator / standards body):
- EU Commission · eInvoicing in Malta — Pan-EU reference factsheet.
- CFR · Office of the Commissioner for Revenue — Tax authority — VAT and e-invoicing.
- Ministry for Finance and Employment Malta — Finance ministry — Legal Notices 403/404 of 2018.
Industry analyses (vendor trackers — useful for cross-referencing):
- Sovos · Malta B2G Peppol overview — Industry tracker — Peppol BIS 3.0 adoption.