Bando
4notify Malta · By the Grace of the Order
PROCLAMATION · CFR · VAT Department
Bando No
BND-MT-003
Date
2026-05-28
Status
In force
Section
Tax administration

Commissioner for Revenue, electronic invoicing and Maltese VAT: acknowledgement and validation delivery to the taxpayer

The Commissioner for Revenue (CFR) administers VAT under the Value Added Tax Act (Cap. 406), with the standard rate at 18% (one of the lowest in the EU) and reduced rates of 12%, 7% and 5%. Maltese taxpayers are migrating to structured electronic invoicing for B2G via PEPPOL and progressively for B2B. 4notify integrates with Maltese accounting suites and delivers acknowledgements of receipt, validation status reports (accepted / with observations / rejected) and delivery notices to the right accountant.

EmailWebhook
Preamble

Article 1. — By the Grace of the Order, and pursuant to the Value Added Tax Act (Cap. 406) of the Laws of Malta, the Income Tax Management Act (Cap. 372) and the Maltese implementation of Council Directive 2014/55/EU on electronic invoicing in public procurement, this present Bando is hereby published touching upon the delivery of acknowledgements and validation reports for electronic invoicing.

Citations to statute
Cap. 406 — Value Added Tax Act

Maltese VAT regime, standard rate 18% and reduced rates 12% / 7% / 5%, invoicing requirements.

Cap. 372 — Income Tax Management Act

Record retention, FSS and corporate tax administration touchpoints.

Directive 2014/55/EU + S.L. 174.06

EU electronic invoicing directive in public procurement, transposed for Maltese contracting authorities; PEPPOL BIS Billing 3.0.

Articles
01

Accounting suite webhook subscription

4notify subscribes to the e-invoice queue exposed by the Maltese accounting suite (Shireburn, Workspace, Sage Malta, custom ERP); validation runs at the API edge before forwarding to the CFR.

02

Acknowledgement of receipt and validation report

Acknowledgement back to the issuer within 60 seconds; full validation status (accepted / with observations / rejected) within 5 minutes; UBL syntactic and Peppol BIS Billing 3.0 semantic checks.

03

Delivery to the right accountant

Using the practitioner's MFSA CSP licence number or VAT registration, the acknowledgement is routed to the assigned accountant rather than to a generic inbox.

04

Six-year retention

Each e-invoice and acknowledgement is retained for six years under the VAT Act record-keeping rules, with hash-anchored signature for audit by the CFR.

Delivery envelope
xml
<invoice-acknowledgement xmlns="https://4notify.net/einvoice-mt/v1">
  <invoice-id>MT-INV-2026-00481923</invoice-id>
  <issuer-vat>MT12345678</issuer-vat>
  <recipient-vat>MT87654321</recipient-vat>
  <peppol-bis>BIS Billing 3.0</peppol-bis>
  <validation-status>accepted</validation-status>
  <acknowledgement-channels>email,webhook</acknowledgement-channels>
  <accountant-licence>CSP/00481</accountant-licence>
</invoice-acknowledgement>
Sample message
EmailSubject: Acknowledgement of receipt: e-invoice MT-INV-2026-00481923

Dear taxpayer, We have received and validated your electronic invoice (MT-INV-2026-00481923) on 28/05/2026 at 14:32 CET. Validation status: accepted (Peppol BIS Billing 3.0) Routed to: accountant CSP/00481 Kind regards, 4notify Operations

Compliance checklist
  • ERP / accounting suite webhook configured
  • UBL + Peppol BIS Billing 3.0 validation at the API edge
  • Acknowledgement P50 ≤ 60 seconds measured
  • Six-year VAT-Act-aligned retention demonstrated
The 4notify Difference

4notify is the only A2P provider with native integration into Maltese accounting suites, Peppol BIS Billing 3.0 validation at the API edge and six-year hash-signed retention aligned with Cap. 406 VAT Act record-keeping.

Frequently asked questions
Does 4notify need the CFR portal credentials?

No. 4notify operates on the envelopes produced by the accounting suite; the connection to the CFR portal remains inside the taxpayer's software. We add the validation, the acknowledgement and the routing layer.

What happens for B2B invoices outside the PEPPOL B2G mandate?

Same envelope, same validation, same retention. PEPPOL is the recommended transport but we also process direct UBL 2.1 and ZUGFeRD attachments where the trading partner has not yet onboarded the network.

Proclaimed
4notify Office of Operations
2026-05-28 · BND-MT-003

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