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Accounting and invoicing for art classes and painting schools

Painting courses, pottery workshops, drawing circles, children’s parties and company events: whoever offers creative classes sells places in groups and material. Saldiqo bills course blocks by invoice run, issues deposits for events and records paint, clay and canvases.

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What comes up for art classes and painting schools

Courses in blocks

Ten evenings, a weekend, a holiday week: courses have a headcount and a price.

Material

Paint, paper, clay and canvases are expenses that participants sometimes pay extra for.

Events

Children’s parties, hen parties and company events are booked with a deposit.

How Saldiqo helps

  • Invoice run for coursesParticipant list as CSV.
  • Material as a lineMaterials fee as an item.
  • Events with a depositQuote, deposit, final invoice.
  • VouchersSell as items and account for them on redemption.

Typical invoice lines

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

  • Watercolour course, 8 evenings
  • Pottery workshop, weekend
  • Materials fee
  • Children’s party, 8 children
  • Company painting event, 12 people
  • Gift voucher worth 45

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 show material as a separate line?

Yes. As an item with a flat fee or by use.

How do I treat vouchers?

You record vouchers when sold and redeem them on participation. How they are treated for tax you clear with your tax adviser.

Do art classes and painting schools 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 art classes and painting schools 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 art classes and painting schools 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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As of October 2026. General information, not legal or tax advice, without guarantee. For your case ask your tax adviser.