Employees in Malta may be reimbursed for business-related expenses, provided they meet specific documentation and eligibility requirements. Below is a guide to help you understand what qualifies, how to submit, and how taxation applies.
Eligibility Criteria
To qualify for reimbursement, an expense must:
Be directly related to business activities
Be supported by a fiscal receipt or invoice
Be reasonable in amount (no official cap, but must make business sense)
Examples of eligible expenses: travel for work, business meals, office supplies, communication costs for remote work.
Required Documentation
Receipts or Invoices: Must be uploaded to the company’s expense platform.
Company Name on Invoice:
For taxable invoices, the company’s name must appear.
For fiscal receipts (e.g., business lunches), no name is required.
No additional documents are required unless your company policy mandates prior approval.
Tip: Always upload a clear scan or photo of the receipt/invoice and include the total amount in your payroll submission.
Home Office Expenses
Employers are required to:
Provide necessary equipment (e.g., laptop, software)
Reimburse communication costs (e.g., internet, phone)
Note: Utilities like electricity or water are not reimbursable.
Taxation of Reimbursements
Not taxable if:
The expense is business-related
A valid fiscal receipt is provided
May be taxable if:
The expense is personal or lacks proper documentation