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Accounting and invoicing for accommodation and tourism

Guests book months ahead, pay a deposit, come in season and leave. Whoever offers rooms, tours or leisure bills in waves. Saldiqo issues deposit and final invoices, matches booking portal payouts and keeps ancillary costs in view.

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What comes up for accommodation and tourism businesses

Booking, deposit, stay

Months pass between booking and stay. The deposit has to appear on the final invoice, and the invoice has to be corrected on cancellation.

Companies and groups

Corporate customers, clubs and tour groups want an invoice with a payment term and sometimes several part invoices.

Payouts from portals

Booking portals pay out in bundles and with deductions. The receipt has to be matched to the bookings.

Season and ancillary costs

Laundry, cleaning, energy and breakfast are big items that add up over the season.

How Saldiqo helps

  • Deposit and final invoiceFrom the quote you create the deposit invoice. The final invoice deducts it.
  • Credit note on cancellationA cancellation invoice stays linked to the original invoice.
  • Match payments and payoutsUpload the bank statement, and Saldiqo suggests the matching invoice.
  • Receipts and ancillary costsPhotograph receipts and capture them as expenses, with a cost centre per house or room category.

Typical invoice lines

Examples that often appear on invoices in this industry. You set the prices yourself.

  • Overnight stay with breakfast, 3 nights
  • Final cleaning, flat fee
  • Deposit 30 % on the booking
  • Group package, 12 people
  • Visitor tax, passed through
  • Guided tour, half a day

Tax and invoicing in Malta

What applies to invoices in Malta, in short. As of October 2026.

VAT
Rates 18 %, 12 %, 7 % and 5 %. Malta has no zero rate in law. Exports, EU supplies, food and medicines are exempt with credit, which lets you reclaim input VAT. Exempt without credit does not.
Article 11 small undertakings
With up to €35,000 of domestic turnover a year you can be exempt under Article 11. The status ends on the day the limit is passed, and you still register with the VAT department. Saldiqo adds the exemption note and leaves VAT off.
Tax invoice or fiscal receipt
A tax invoice is issued only when the customer gives you a VAT number. Otherwise a fiscal receipt from an approved system is required. Saldiqo writes invoices. It is not a fiscal receipt system, and a Saldiqo PDF does not replace a fiscal receipt.
Invoice timing
Issue the invoice by the 15th of the following month, or when payment arrives if that comes first. Simplified invoices are allowed up to €100.
E-invoicing
There is no mandate. Public bodies accept e-invoices through Peppol (EN 16931). The tax authority plans e-invoicing and real-time reporting but has set no dates, and EU rules apply from 1 July 2030.
VAT returns
Returns are due by the 15th day of the second month after the period, with 7 extra days when you file and pay electronically. Article 11 businesses file a yearly declaration by 15 February. Saldiqo does not file returns.
Record keeping
VAT records for 6 years, income tax records for 9 years and company records for 10 years. Plan for 10 years.
Late payment
Interest on late business payments is 10.40 %, plus €40 compensation between businesses.
Languages
Use Saldiqo in English or Maltese and send invoices in either language.

Frequently asked questions

Can I bill deposits for bookings?

Yes. The quote becomes the deposit invoice. The final invoice deducts the deposit.

How do I handle cancellations?

You write a cancellation invoice or credit note for the original invoice. It stays linked to it.

Do accommodation and tourism businesses in Malta have to charge VAT?

If you are registered under Article 10, yes. Small undertakings under Article 11 with domestic turnover of up to €35,000 a year are exempt from charging VAT, but the status ends on the day the limit is passed.

Do accommodation and tourism businesses in Malta need a fiscal receipt?

Sales to consumers need a fiscal receipt from an approved fiscal receipt system, and Article 11 businesses use one for all sales. Saldiqo is not such a system. It covers tax invoices to customers who give you their VAT number.

How long should accommodation and tourism businesses keep invoices?

VAT records for 6 years, income tax records for 9 years and company records for 10 years, so plan for 10 years. You can store receipts digitally in Saldiqo. The legal duty to keep records stays with you.

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Write invoices, match payments, collect receipts and send reminders: free and without a trial period.

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As of October 2026. General information, not legal or tax advice, without guarantee. For your case ask your tax adviser.