Expense Reimbursement Policy in Malta



Modified on: Tue, 23 Sep, 2025 at 9:01 PM

TABLE OF CONTENTS



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



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