Malta

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 148 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

25 taxes at rates of 0, 5, 7, 12, 18

domestic, exempt, export, foreign_services_received, intracom_acquisition_goods, intracom_acquisition_services, intracom_goods, intracom_services

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• MT-VAT-RETURN — 55 boxes, filed quarter

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• not declared in the pack

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

peppol-bis-3 — no obligation in law

No Maltese statute obliges a business to issue a structured electronic invoice to another business today, so `obligation` is `none` and `mandatory_from` is empty. A contracting authority must be able to receive and process an EN 16931 invoice under the European Union (public procurement) electronic invoicing rules; that is an obligation of the public buyer, not of the supplier, and this pack carries no separate field for it. The EU's VAT in the Digital Age package will require structured, EN 16931-based invoicing for intra-Union cross-border business-to-business supplies from 1 July 2030, and Malta's own tax administration has signalled work on a national e-invoicing and digital reporting regime ahead of that date, but at the day this pack was released no Maltese legal notice had set a date or a mandatory profile. The profile declared is Peppol BIS Billing 3.0, which is what Peppol participants in Malta exchange today, and is not a legal requirement. The two identifiers are ISO 6523 codes of the Peppol electronic address scheme list: 0088 is the Global Location Number, because that list carries no code for a Malta Business Registry company number; 9943 is the Malta VAT number.

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 2210
• receivable 1150

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

• camt.053 — read

Payment filesThe formats the country’s banks accept for an outgoing payment.

no format named

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• MT-GAPSME-BS — 89 lines
• MT-GAPSME-IS — 14 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

11 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-09-25

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.3.0 — published 2026-10-23

en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

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