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Accounting and invoicing for cloud kitchens

A kitchen without a dining room, brands only in the delivery portal, several concepts under one roof: a cloud kitchen earns through platforms and pays commission. Saldiqo separates the brands by cost centre, records portal statements and shows which brand really earns money after commission and goods.

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What comes up for cloud kitchens

Several brands, one kitchen

Burgers, bowls and pasta from the same kitchen have their own prices and goods. The result per brand matters.

Portal commission

Each portal keeps a commission. The statement contains orders, commission and credits.

Company orders

Offices order lunch on invoice. That runs outside the portals.

How Saldiqo helps

  • Cost centre per brandAssign income, goods and commission per brand.
  • Record portal statementsUpload the bank statement and separate receipts per portal, commission as an expense.
  • Company orders by invoiceRecurring invoice for regular offices, invoice for single orders.
  • Record purchasesSupplier invoices with their due date.

Typical invoice lines

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

  • Office lunch, 22 menus, week 45
  • Catering platter for a meeting, 12 people
  • Delivery, flat fee
  • Drinks as ordered
  • Deposit for containers
  • Monthly lunch subscription

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 evaluate brands separately?

Yes, with cost centres per brand.

How do I record portal commission?

You upload the bank statement. The receipts are income, and you record the commission as an expense.

Do cloud kitchens 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 cloud kitchens 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 cloud kitchens 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.

Try Saldiqo for free

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.