Key documents
General
iThe General section provides a high-level overview of fiscalization and retail compliance requirements in each country. It may include country information, type of fiscalization model, main obligations and practical compliance context. This section helps users quickly understand how the country’s fiscal system works.
Legal
iThe Legal section covers the rules and official information needed to understand fiscalization and related compliance obligations in each country. It includes official laws, draft regulations, tax authority guidance, public consultations, legal interpretations, and updates on upcoming regulatory changes. This section helps users identify the legal basis of each requirement and follow the regulatory context behind fiscal, e-invoicing, e-reporting and retail compliance obligations.
Last news published on: 03.09.2026 | News: 20
Last document published on: 17.06.2026 | Documents: 11
Highlight
POS applications require certification, there is no online communication with the tax authority, and oversight is handled by the Tax and Customs Administration (Malta).
Malta
In Malta, the legal framework does not mandate specific fiscal device types or technical modules, giving retailers flexibility in how they comply. However, any fiscal cash register used must be approved by the Commissioner of Revenue under the Tax and Customs Administration (Malta). Retailers may opt to use computerized POS systems instead of traditional cash registers, but they must notify the VAT Department and obtain a unique Exemption (EXO) number for each business entity.
Type of fiscalization: Hardware + software
Latest news for Malta
See moreFrom UPOS to AI: How Retail Technology Standards Are Evolving
Retail standards are entering a new phase as cloud, mobile technologies and AI reshape how systems communicate. Fiscal Solutions’ webinar explored the evolution from UPOS and POSLog to digital receipt standards, retail ontology and AI-ready models designed to support the next generation of global retail. Retail technology has changed dramatically over the past three decades, yet many standar... Read more
Retail standards are entering a new phase as cloud, mobile technologies and AI reshape how systems communicate. Fiscal Solutions’ webinar explored the evolution from UPOS and POSLog to digital receipt standards, retail ontology and AI-ready models designed to support the next generation of global retail.
New webinar was uploaded: Recorded webinar: From OPOS to the Future of AI-Driven Retai
Retail technology doesn’t work without standards. Behind POS systems, eReceipts, and the technologies connecting the retail ecosystem are standards that have evolved for decades—from OPOS and ARTS to today’s landscape. What’s next? In this webinar, Roland Zališevskij, Co-Founder of Fiscal Solutions, explores the evolution of retail standards.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginRetail technology doesn’t work without standards. Behind POS systems, eReceipts, and the technologies connecting the retail ecosystem are standards that have evolved for decades—from OPOS and ARTS to today’s landscape. What’s next? In this webinar, Roland Zališevskij, Co-Founder of Fiscal Solutions, explores the evolution of retail standards.
Save the Date - Community Day 2026
The 3rd Annual Community Day on October 15, 2026, at Mona Plaza Belgrade focuses on fiscalization. No sales pitches or commercial agendas allowed. We are pleased to announce Community Day 2026! This is the 3rd annual edition of our community event. 📅 October 15, 2026📍 Mona Plaza Belgrade A unique gathering for the fiscalization and retail technology community. Focused on knowledge sharing, i... Read more
Why Fiscal Transaction Counters Become So Complicated at the Point of Sale
A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge. A simple se... Read more
A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge.
Malta issues new guidance on Fiscal receipts for VAT-exempt SMEs
Malta
Author: Nikolina Basić
Malta’s tax authority updated rules for Article 11 SMEs, mandating compliant receipts, standardized identifiers, and specific formats indicating VAT exemptions, enhancing transparency and compliance in fiscal operations. Malta’s Commissioner for Tax and Customs has published updated rules requiring small and medium enterprises (SMEs) registered under Article 11 of the VAT Act to config... Read more
Malta
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13.08.2026.
08:16H
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Author: Nikolina Basić
New webinar was uploaded: Recorded webinar: Evolution of Fiscalization:From fiscal printers to real-time data platforms
Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making. Read more
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Already subscriber? LoginMost important documents for Malta
See moreRegistration processes in Malta
Malta
Author: Nikolina Basić
This is a country compliance and fiscalization overview document focused on registration processes in Malta, explaining VAT registration, fiscal cash register registration, and POS approval/registration requirements for retailers and businesses operating under the Maltese fiscalization framework.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThis is a country compliance and fiscalization overview document focused on registration processes in Malta, explaining VAT registration, fiscal cash register registration, and POS approval/registration requirements for retailers and businesses operating under the Maltese fiscalization framework.
Malta
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05.08.2026.
08:15H
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Author: Nikolina Basić
Fiscal receipt requirements in Malta
Malta
Author: Nikolina Basić
The purpose of this document is to present the main requirements for a fiscal receipt, with the methods for issuing it, to be in compliance with the legislation.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThe purpose of this document is to present the main requirements for a fiscal receipt, with the methods for issuing it, to be in compliance with the legislation.
Malta
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05.08.2026.
10:10H
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Author: Nikolina Basić
VAT Act
Malta
Author: ....
This document is the official VAT law of Malta (primary legislation) that legally defines and regulates all VAT obligations, including invoicing and fiscal receipt requirements. Read more
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Malta
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21.04.2026.
10:10H
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Author: ....
Tax Invoices and Fiscal Receipts - FAQ
Malta
Author: ......
The document explains VAT invoicing and fiscal receipt obligations, summarizes relevant provisions of the VAT Act, provides practical clarification in a Q&A format, and includes examples such as tax invoices, simplified invoices, credit notes, and fiscal receipts, serving as a practical compliance aid for businesses. Read more
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Malta
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21.04.2026.
10:10H
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Author: ......
Country overview - Malta
Malta
Author: Nikolina Basić
This is a country overview i.e. presentation document focused on fiscalization and retail compliance in Malta, summarizing fiscalization, retail obligations, and system requirements in Malta for business and consulting use.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThis is a country overview i.e. presentation document focused on fiscalization and retail compliance in Malta, summarizing fiscalization, retail obligations, and system requirements in Malta for business and consulting use.
Malta
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05.08.2026.
10:09H
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Author: Nikolina Basić
Legal requirements - Malta
Malta
Author: Nikolina Basić
This document is a comprehensive legal requirements and compliance guide that translates Malta’s fiscal and VAT rules into practical, system-ready obligations for retail and POS environments.
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Already subscriber? LoginThis document is a comprehensive legal requirements and compliance guide that translates Malta’s fiscal and VAT rules into practical, system-ready obligations for retail and POS environments.
Malta
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25.08.2026.
10:11H
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Author: Nikolina Basić