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.
Fiscalization system in Malta?
Public
Malta
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
28
Content accuracy validation date:
30.04.2026
Content accuracy validation time:
08:20h
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. From that date onward, VAT is charged, levied, and collected on all taxable supplies of goods and services carried out in Malta by taxable persons.
We can make a conclusion that Malta has an HW, or SW-based fiscalization system, based on the type of device that will be used for processing the transactions. Retailers are required to issue fiscal receipts for transactions.
The system is grounded in the VAT Act and focuses on ensuring that each transaction is properly documented through approved receipt issuance methods.
Malta provides retailers with flexibility in how fiscal receipts are generated, allowing businesses to choose between different compliant solutions depending on their operational setup:
- Approved fiscal cash registers (hardware-based)
- Computerized or electronic systems (POS systems)
- Manual receipts
This provides operational flexibility for retailers while maintaining compliance through strict control over how receipts are issued.
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