MTCA guidance on fiscal receipts issued by Small Enterprises

The MTCA has issued guidance on the issuance of fiscal receipts by persons registered under article 11 as a “Small Enterprise”. The guidance clarifies that, where such persons are required to issue a fiscal receipt (applies to all supplies made in Malta with the exception of supplies which are exempted under items 1 – 15 of Part 2 to the Fifth Schedule to the VAT Act), such receipts may be issued by fiscal cash register, provided that the receipt includes the designation “EXP” preceding the VAT registration number.

See the full guidance here.