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Accounting and invoicing for AI consultants

Workshops, prototypes, process automation and rollout support: AI consultants offer projects with an unclear scope and ongoing care. Saldiqo issues stage invoices for prototypes, creates retainer invoices and records compute and API costs as expenses.

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What comes up for AI consultants

Unclear scope

AI projects start with an idea and become concrete in stages. Stage invoices fit this course.

Running costs

API usage, cloud and compute are variable costs that are often re-invoiced.

Workshops and training

Teams want to learn the basics. That is a separate offer with a headcount.

How Saldiqo helps

  • Stage invoices per project stepWorkshop, prototype, pilot as stage invoices.
  • Retainer as a recurring invoiceOngoing care monthly.
  • API and cloud costsReceipts as an expense, re-invoicing as a line.
  • Workshops by invoiceParticipants and duration as lines.

Typical invoice lines

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

  • Workshop AI in business, full day
  • Prototype document assistant, flat fee
  • Pilot operation, November
  • API costs re-invoiced as per receipt
  • Prompt and process design, hours
  • Rollout support, retainer

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

How do I bill projects with an unclear scope?

In stages with stage invoices: workshop, prototype, pilot. Each stage has its own quote.

How do I re-invoice API costs?

You record the receipt as an expense and re-invoice it as a line.

Do AI consultants 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 AI consultants 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 AI consultants 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.