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Accounting and invoicing for drywall contractors

Plasterboard, acoustic ceilings, partitions and loft conversions: drywall contractors often work as subcontractors for developers and main contractors and bill by square metre and progress. Saldiqo issues stage invoices by completion, records material and hours and marks reverse-charge services.

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What comes up for drywall contractors

Subcontractor for large firms

Main contractors award trades and pay by progress. Measurement and checking take time, payment terms are long.

Area and effort

Walls, ceilings and insulation are priced per square metre, special parts by the hour.

Reverse charge

Construction services to building firms often run with the recipient accounting for the tax.

How Saldiqo helps

  • Billing by measurementSquare metre prices as items with quantity per measurement.
  • Stage invoices by progressStage invoices from the quote, final invoice deducts them.
  • Reminders on long termsKeep open invoices in view and remind with one click.

Typical invoice lines

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

  • Metal stud partition, 120 square metres
  • Acoustic ceiling, 85 square metres
  • Loft conversion insulation and boarding
  • Skim coat level Q3, square metres
  • Material as per delivery note
  • Stage invoice by progress 60 %

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 by square metre?

You create the square metre price as an item and enter the quantity from the measurement.

How do I deal with long payment terms?

You keep open invoices in view and remind with deadlines. With stage invoices you secure interim financing.

Do drywall contractors 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 drywall contractors 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 drywall contractors 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.