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: 29.06.2026 | News: 15
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 moreNew 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? LoginNew document was uploaded: Certification process in Malta
Malta
Author: Nikolina Basić
The purpose of this document is to present the main requirements regarding the certification process in Malta, and its specifics. Read more
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Malta
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17.06.2026.
09:10H
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Author: Nikolina Basić
New document was uploaded: Registration 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 more
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Malta
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27.05.2026.
08:15H
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Author: Nikolina Basić
Methods of issuing fiscal receipts in Malta
Malta
Author: Nikolina Basić
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. Read more
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Malta
|
14.05.2026.
13:47H
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Author: Nikolina Basić
Penalties for non-compliance with the fiscalization rules in Malta
Malta
Author: Nikolina Basić
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. Malta has an HW-based fiscalization system, established mainly via obligation to issue fiscal receipts. The Malta Tax and Customs Administration (MTCA) is the main... Read more
Malta
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07.05.2026.
08:06H
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Author: Nikolina Basić
Fiscalization system in Malta?
Malta
Author: Nikolina Basić
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. Malta has maintained a stable and flexible fiscalization framework since the introduction of the Value Added Tax Act on 1 January 1999, marking the country’s transition into a VAT-based fiscal system.... Read more
Malta
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30.04.2026.
08:20H
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Author: Nikolina Basić
Most 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.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
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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05.08.2026.
10:11H
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Author: Nikolina Basić