The purpose of this document is to emphasise the most important fiscalization characteristics in Malta and requirements regarding receipts, invoices, return policies, online sales, record keeping, cash registers, VAT recording, penalties and store registration. Read more

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 more

This is a comparative analysis document that explains and contrasts fiscal receipts vs. tax invoices in Malta, combining legal rules with real retail use cases. Read more

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 more

The Q&A document is an essential resource that provides clear answers to the most frequently asked questions in retail. It saves valuable time by consolidating complex information into a practical and accessible format. Prepared by our team of experienced experts, it addresses key issues such as document types, business processes, registration process and the applicable laws and regulations. Read more

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

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