In Malta, if you’re a self-employed photographer or small business, your invoices and receipts must meet specific legal requirements under VAT law, income tax regulations, and commercial practice standards.
Below is a breakdown of the legal must-haves for invoicing and receipts, according to Maltese law:
Legal Requirements for an Invoice in Malta
If you’re registered for VAT in Malta (which is mandatory if your annual turnover exceeds €30,000 for services), each invoice must include the following:
Required Invoice Fields (per VAT law)
| Field | Description |
|---|---|
| Invoice number | A unique, sequential number (can be prefixed for year/project) |
| Date of issue | When the invoice was created |
| Supplier details | Your full name, address, and VAT number (if registered) |
| Customer details | Full name and address of the client (and VAT number if it’s a business) |
| Description of services | Clear breakdown of work done (e.g. “Wedding photography package – 6 hours, photo editing, digital gallery”) |
| Quantity/unit | Number of hours, sessions, or deliverables if applicable |
| Price per unit | Hourly or package rate |
| Total amount (net) | Total before VAT |
| VAT rate applied | Standard rate in Malta is 18% (or 0% for some B2B intra-EU services) |
| VAT amount | The tax amount you’re charging if VAT registered |
| Total amount payable (gross) | Total including VAT |
| Payment terms | Due date, late fees if any (e.g., “Payable within 30 days”) |
Must You Issue a Receipt?
Yes, receipts are required in the following situations:
- For every sale to a consumer (non-business client) — even if no invoice is issued.
- If the client pays in cash, a receipt must be issued.
- If you’re not VAT registered, receipts or simplified invoices are often used instead of full VAT invoices.
- If you receive payment at the time of service, a receipt acknowledging payment should be issued (separately or on the invoice).
What is the Difference Between an Invoice and Receipt:
- An invoice is a request for payment.
- A receipt is proof that payment has been received.
Some professionals issue a “Paid” stamp or notation on the invoice to act as both.
Non-VAT Registered Photographers
If your annual revenue is under €30,000, you’re likely on the VAT exemption (Article 11) scheme.
- You must NOT charge VAT
- Your invoice should include the phrase: “VAT exempt under Article 11 of the VAT Act”
- Receipts must still include:
- Your name, address, and tax number
- Date
- Description of service
- Amount paid
- Signature or stamp (digital or physical)
Fines & Compliance
Failure to issue proper invoices or receipts may result in:
- Administrative fines
- Audits
- Loss of deductible expenses (for clients)
- Problems with grant/tax applications
Practical Tips for Photographers
- Use invoice templates in tools like Xero, Wave, Invoice Ninja, or Word/Google Docs.
- Keep digital or paper copies of all invoices and receipts for 10 years.
- If offering photography services outside Malta, consult VAT rules on intra-EU supplies or export services.
Invoice Example:
INVOICE
Invoice No: INV-2025-001
Date: 23 July 2025
From:
Jane Smith Photography
123 Studio Lane, Valletta, VLT 1010, Malta
VAT No: MT12345678
To:
Sarah & John Wedding Events
45 Marina Street, Sliema, SLM 2345, Malta
VAT No: MT87654321
Description of Services:
Wedding Photography Package – 8 hours coverage
Includes photo editing, USB delivery, and online gallery
Quantity: 1
Unit Price: €900.00
Subtotal (Net): €900.00
VAT @ 18%: €162.00
TOTAL: €1,062.00
Payment Terms: Payable within 30 days by bank transfer.
Bank: BOV | IBAN: MT98BOVX123456789012345678901
Notes:
- Late payment interest of 5% applies after due date.
- Thank you for your business!