Fiscal regulations in Malta

Important

NewStore ONLY supports stores operating in Malta under a fiscal Exemption from the Malta Tax Authority. NewStore does not have an official integration to fiscal printers in Malta, and therefore, the NewStore POS can only be operated in stores under a fiscal exemption.

To issue fiscal receipts from a computerized POS system such as NewStore POS instead of a fiscal cash register, the retailer must get prior written approval from the Commissioner for Tax and Customs at the Malta Tax and Customs Administration (MTCA). The retailer applies to MTCA with a description of the system, its receipt format, and how it keeps records. Supporting documents, such as a written confirmation from the software supplier, can be included. When MTCA approves the application, it issues an EXO number that must be printed on every receipt the system produces.

For stores operating in Malta, NewStore provides the following functionalities to help retailers comply with local receipt requirements:

• Consecutive receipt numbers via e-journal transaction sequencing

• Splitting of an exchange into separate e-journal transactions for sale and return

Fiscal cash register exemption

NewStore POS doesn’t connect to fiscal printers available in Malta. When MTCA approves the exemption, it issues an exemption number, known as the EXO number. The EXO number must be printed on every receipt. For more details, see Add the EXO number to receipts.

Software supplier confirmation

MTCA can ask the retailer for a written confirmation from the POS software supplier. On request, NewStore provides a signed letter that confirms the following:

• The stores and VAT (value-added tax) number where NewStore POS is installed

• NewStore POS isn’t compatible with fiscal printers available in Malta

• Data can’t be altered or tampered with by any means within a normal office environment

• Tax amounts are calculated automatically and can’t be changed at the point of sale

• NewStore doesn’t modify the software in a way that makes these statements no longer true

To request the letter, contact your NewStore representative.

Fiscal activations

In stores operating in Malta, a store must be fiscally activated before orders can be created via Associate App.

Important A store must already exist in the NewStore platform before you can fiscally activate it. For more details, see Creating a store.

To fiscally activate a store, activate a fiscal cashbox in Omnichannel Manager. For more details, see Activating fiscal cashboxes.

Receipts for stores

Based on regulations that apply to stores operating in Malta, every receipt must include the following information:

• Supplier’s name and address

• Supplier’s VAT number

• Date and time of the transaction

• Consecutive receipt number

• Description of goods or services

• VAT rate, VAT amount, and gross total

• EXO number issued by MTCA

For items exchanged by the customer, separate sale and return receipts with unique receipt numbers are generated.

To modify the receipt templates for Malta, see Customizing a template.

Important The NewStore platform provides the fiscal transaction information that must be printed on fiscal receipts. The retailer is responsible for making sure the receipt templates comply with local fiscal regulations.

Add the EXO number to receipts

The EXO number is a fixed value per exemption. NewStore platform doesn’t generate it. After MTCA issues the EXO number, add it to your receipt templates as static text. We recommend making the template change and testing it in your staging environment in one step, after you receive the EXO number.

Consecutive receipt numbers

According to the fiscal regulations in Malta, each receipt must contain a unique consecutive receipt number, so that no transaction can be skipped or duplicated. NewStore platform generates consecutive receipt numbers for each transaction based on the transaction type and the configured receipt number prefix. Receipt sequencing resets on January 1 of each year.

The consecutive receipt number is made of four parts:

• The type of the transaction, where S and R stand for Sale and Return respectively.

• The fiscal year in which the transaction was created, in YY format.

• A configurable unique receipt number prefix that is used within the receipt series. This is often the store_id.

  • Configure the receipt number prefix during the fiscal activation.

  • We recommend a unique value per store for the receipt number prefix. We recommend using the store_id.

  • The maximum length of the receipt number prefix is 5 characters.

• A consecutive transaction number.

  • The consecutive transaction number is incremented per type of transaction. Sales and returns each follow their own sequence per store.

Important The maximum length of the consecutive receipt number is 16 characters. The longer the receipt number prefix is, the fewer digits remain for the consecutive transaction number. For example, a 3-character prefix allows up to 99,999,999 transactions per fiscal year. A 5-character prefix allows up to 999,999 transactions per fiscal year.

Sample receipt numbers

• S26-MT001-000099

  • S: Refers to a sale transaction.

  • 26: Fiscal year of the transaction, 2026.

  • MT001: The configurable unique prefix. Often the store_id.

  • 000099: The consecutive transaction number.

• R26-MT2-00000120

  • R: Refers to a return transaction.

  • 26: Fiscal year of the transaction, 2026.

  • MT2: The configurable unique prefix.

  • 00000120: The consecutive transaction number.

Integrity of records

According to the fiscal regulations in Malta, the POS system must protect completed transactions and keep a record of all changes. The following table shows how NewStore platform supports each requirement: