ARTICLE · 18 JANUARY 2013

New VAT Invoicing rules - Key Features

Deloitte Malta

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On 30 November 2012 various Legal Notices were published so as to transpose into Maltese law the new VAT invoicing rules that have been introduced at EU level by Directive 2010/45 (‘the Invoicing Directive’). The new rules aim to simplify, modernize and further harmonize how invoices are drawn up throughout the EU.

MaltaTax

Contents

Overview
Applicable rules for invoicing
Content of invoices
Deadline for issuance of invoices
Electronic invoices
Issuance of self-invoices
Cash basis of accounting
Miscellaneous

New VAT invoicing rules to apply in Malta

On 30 November 2012 various Legal Notices were published so as to transpose into Maltese law the new VAT invoicing rules that have been introduced at EU level by Directive 2010/45 ('the Invoicing Directive'). The new rules aim to simplify, modernize and further harmonize how invoices are drawn up throughout the EU.

The changes cover a wide variety of issues including, but not limited to, the content of invoices, deadlines by which invoices must be issued, the possibility to issue simplified and summary invoices and the issuance of electronic invoices. The possibility for businesses to account for VAT on a cash basis has also been significantly restricted.

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