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Accounting and invoicing for breweries

Brew kettle, kegs, bottles, goods on commission and brewery tours: a small brewery sells to hospitality, retailers and consumers and has deposits in circulation. Saldiqo writes delivery notes and invoices, keeps deposits as a separate line and records raw materials and packaging per brew.

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What comes up for breweries

Kegs, crates and deposits

Kegs and crates go out and come back. The deposit has to appear separately from the goods on the invoice.

Several buyers

Hospitality, drinks wholesale, farm shops and online customers need different prices and invoices.

Costs per brew

Malt, hops, yeast, energy and bottles are spread over single brews and styles.

How Saldiqo helps

  • Delivery note and invoiceKegs, crates and bottles as items with quantity.
  • Deposit as a lineDeposit for kegs and crates as a separate line.
  • Cost centre per styleAssign raw materials and packaging per style.
  • Brewery toursQuote, deposit, final invoice.

Typical invoice lines

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

  • Pilsner 30-litre keg, 4 pieces
  • Crate of lager, 20 bottles, 10 crates
  • Deposit for kegs and crates
  • Brewery tour with tasting, 15 people
  • Malt and hops as per receipt
  • Deposit 30 % for the tour

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 the deposit separately?

Yes. You create the deposit as its own item and credit it on return.

Can I evaluate styles separately?

Yes, with cost centres per style.

Do breweries 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 breweries 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 breweries 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.