FISCAL SOLUTIONS...

Key documents

General

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The 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

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The 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: 29.06.2026 | News: 15

Last document published on: 17.06.2026 | Documents: 11

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POS applications require certification, there is no online communication with the tax authority, and oversight is handled by the Tax and Customs Administration (Malta).

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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

Malta applies a hybrid fiscalization model combining hardware and software, introduced in 1999. Fiscalization is based on the mandatory issuance of fiscal receipts, which can be generated through approved cash registers, POS systems, or manual receipt books provided by the Tax Authority. There is no real-time or online communication with the Tax Authority, meaning the system operates in a decentralized manner. POS systems require prior approval and certification, including obtaining an EXO number that must be printed on receipts. The law does not prescribe specific fiscal device types or technical modules, but all systems must be approved and inspected for compliance. 

Latest news for Malta

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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.
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The purpose of this document is to present the main requirements regarding the certification process in Malta, and its specifics.
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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.
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Malta requires businesses to issue legal fiscal receipts using approved cash registers, approved computerized POS systems, or manual fiscal receipt books supplied by the Tax Agency.
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Malta employs a hardware-based fiscalization system requiring fiscal receipts. The MTCA enforces compliance, imposing fines between €700 and €3,500 for non-issuance or inadequate documentation, based on severity and compliance history.
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Malta's VAT-based fiscal system requires retailers to issue fiscal receipts for transactions, allowing flexible methods like hardware, electronic, or manual solutions while ensuring compliance.
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Most important documents for Malta

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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.

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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.

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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.
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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.
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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.

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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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