Penalties for non-compliance with the fiscalization rules in Malta

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 tax authority body, in charge of controlling whether rules are respected.

Regarding fiscalization obligation, we can say that, companies that fail to issue a fiscal receipt or provide documents that do not meet legal standards can face administrative fines. Depending on the nature of the violation, penalties range from €700 to €3,500 per offense. The MTCA determines the exact penalty amount based on two main factors:

• Severity: The specific nature of the non-compliance.
• History: Whether the business has committed similar infractions in the past.