Invoice format in Malta: Tax invoice rules
A Malta tax invoice must show 11 things, starting with date of issue, sequential invoice number and supplier name, address and vat number. VAT is charged at 18% or a reduced 7% or 5%. The template below is pre-filled in EUR with en-MT formatting.
Pre-filled for Malta: Tax Invoice, EUR, VAT 18%. Illustrative amounts, not market prices.
From
Harbor Consulting
12 Market Square
Malta
billing@example.com
VAT number: MT12345678
Tax Invoice
Bill to
Saltmarsh Design
40 Station Road
Malta
accounts@example.com
| Description | Qty | Rate | Amount |
|---|---|---|---|
| Website maintenance | 6 hr | €80.00 | €480.00 |
| Project set-up fee | 1 each | €250.00 | €250.00 |
| Training workshop (half day) | 1 each | €500.00 | €500.00 |
| Software licence, annual | 2 seat | €150.00 | €300.00 |
- Subtotal
- €1,530.00
- VAT (18%)
- €275.40
- Balance due
- €1,805.40
Notes
Illustrative amounts, not market prices.
Payment details
Bank transfer. Please quote the invoice number.
Made with Billwise - invoice-pdf-maker-app.web.app
Preview of the PDF. Everything stays in your browser: nothing is uploaded.
Malta invoice facts
| Tax on invoices | Value Added Tax |
|---|---|
| Label printed | VAT |
| Standard rate | 18% |
| Reduced rates | 7% and 5% |
| Seller tax ID | VAT number, format MT12345678 |
| Document name | Tax invoice |
| Currency and locale | EUR, en-MT |
| Keep invoices for | 6 years |
| Facts checked | October 2026 |
What a Malta tax Invoice must show
11 fields, from the sources listed below.
- Date of issue
- Sequential invoice number
- Supplier name, address and VAT number
- Customer name and address
- Customer VAT number for intra-EU and reverse-charge supplies
- Description and quantity of goods or services
- Date of supply, if different
- Unit price excluding VAT
- Taxable amount per rate (18%, 7% or 5%)
- VAT rate applied (18%, 7% or 5%)
- VAT amount payable, in EUR
Sample tax invoice in EUR
The tool above uses these lines. Illustrative amounts in EUR, not market prices.
| Item | Qty | Rate | Amount |
|---|---|---|---|
| Website maintenance | 6 hr | €80.00 | €480.00 |
| Project set-up fee | 1 each | €250.00 | €250.00 |
| Training workshop (half day) | 1 each | €500.00 | €500.00 |
| Software licence, annual | 2 seat | €150.00 | €300.00 |
| Net total | €1,530.00 | ||
| VAT 18% | €275.40 | ||
| Total due | €1,805.40 |
Worked VAT example in EUR
A net amount of €1,000.00 at each VAT rate of Malta: the tax is the net amount times the rate, rounded to the currency's smallest unit.
| Rate | Net | VAT | Gross |
|---|---|---|---|
| Standard 18% | €1,000.00 | €180.00 | €1,180.00 |
| Reduced 7% | €1,000.00 | €70.00 | €1,070.00 |
| Reduced 5% | €1,000.00 | €50.00 | €1,050.00 |
Number, date and currency format (en-MT)
How en-MT writes amounts and dates, computed with the browser's Intl API; the invoice tool uses the same formatting.
| Value | Written in en-MT |
|---|---|
| Amount 1234567.89 | €1,234,567.89 |
| Same amount with the ISO code | EUR 1,234,567.89 |
| Credit of 250 | -€250.00 |
| Plain number 1234567.89 | 1,234,567.89 |
| Date 31 December 2026 (long) | 31 December 2026 |
| Same date (short) | 31/12/2026 |
| VAT rate 18% | 18% |
Malta invoicing rules
- Malta charges 18% as standard, 7% on accommodation and 5% on a list of goods and services that includes confectionery, medical accessories and printed matter.
- Small undertakings registered under Article 11 of the VAT Act do not charge VAT, so their invoices show no VAT amount and they cannot recover input VAT.
- Maltese VAT numbers are MT followed by eight digits.
- Keep invoices and VAT records for six years.
E-invoicing, simplified invoices and record keeping
Keep issued and received invoices for at least 6 years in Malta.
How to make a tax invoice for Malta
-
Set currency and format
Choose EUR and the en-MT format so amounts read like €1,234.50.
-
Title and number
Title the document "Tax Invoice" and number it in sequence, for example MT-2026-0046.
-
Your tax ID
Enter your VAT number (format MT12345678) in the seller details.
-
Add VAT
Add VAT at 18%, or a reduced rate where the goods or services qualify.
-
Check and download
Check the 11 required fields above, then download the PDF.
Sources
General information, not tax advice; checked October 2026. Rules change: confirm with the tax authority or an accountant before relying on them.
Frequently asked questions
What must a Malta tax invoice include?
11 items: date of issue, sequential invoice number, supplier name, address and vat number, customer name and address, customer vat number for intra-eu and reverse-charge supplies and description and quantity of goods or services, plus 5 more listed above.
What VAT rate goes on an invoice in Malta?
The standard rate is 18%; reduced rates of 7% and 5% apply to qualifying goods and services. On a net €1,000.00 that is €180.00 of VAT.
How long must invoices be kept in Malta?
At least 6 years, according to the sources on this page (checked October 2026).
Related
More in European Union
- Luxembourg invoice format TVA 17%
- Netherlands invoice format btw 21%
- Lithuania invoice format PVM 21%
- Poland invoice format VAT 23%
- Latvia invoice format PVN 21%
- Portugal invoice format IVA 23%
Also invoicing in EUR
- Austria invoice format USt. 20%
- Belgium invoice format BTW 21%
- Bulgaria invoice format ДДС 20%
- Croatia invoice format PDV 25%
- Cyprus invoice format VAT 19%
- Estonia invoice format km 24%