E-invoicing requirements in 

Technical requirements

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

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B2G mandates - Receiving

• All public bodies

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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

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B2B mandates

Intentions to introduce CTC during 2024

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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