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Electronic invoicing requirements

Technical requirements

  • Platform - GSIS
  • Format - EN compatible
  • Archival period - Minimum 5 years

B2G mandates - Receiving

  • All public bodies

B2G mandates - Issuing

  • By the end of 2023 - Suppliers to major governmental agencies
  • 1 Jan 2024 - Suppliers to central administrations
  • 1 Jun 2024 - Suppliers to other contracting authorities/contracting bodies
  • 1 Jan 2025 - Other expenses to the government to be invoiced electronically

B2B mandates

Intentions to introduce CTC during 2024

E-reporting and e-ledgers mandate

  • All businesses and other entities keeping accounting records pursuant to the GAS and other legal provisions
  • Submission of Standardised Accounting Source Document Data

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