Accounting and invoicing for farms and nurseries
Harvest, farm shop, market stall, delivery to restaurants: whoever lives from the land sells small quantities to many buyers and large quantities to a few. Saldiqo writes invoices for the bulk buyers, records business expenses and matches payments.
What comes up for farms and nurseries
A season instead of an even flow
In summer there is harvest, in winter little. Invoices come in waves, receipts all year.
Small quantities and large buyers
The farm shop sells through the till. Restaurants, traders and cooperatives want invoices with a delivery note.
Business expenses through the year
Seed, fertiliser, feed, diesel, repairs and rent: many receipts with different due dates.
Special tax rules
Farms have their own rules depending on the country, for example flat-rate schemes. They determine how VAT appears on invoices.
How Saldiqo helps
- Delivery note and invoiceFor bulk buyers you write a delivery note with the delivery and the invoice from the same job.
- Fixed deliveries as recurring invoicesWeekly deliveries to restaurants are created by a recurring invoice on schedule.
- Receipts from the fieldPhotograph the receipt with your phone, capture it as an expense and assign it to a cost centre, for example vegetables or the farm shop.
- Match paymentsUpload the bank statement, and Saldiqo shows who has paid and who is still open.
Typical invoice lines
Examples that often appear on invoices in this industry. You set the prices yourself.
- Vegetable box, weekly, subscription for November
- Eggs, 360 pieces, Monday delivery
- Plants as per delivery note
- Delivery to the restaurant
- Deposit for crates
- Farm tour, group of up to 15 people
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 link delivery notes and invoices?
Yes. Delivery note and invoice belong to the same job.
Does Saldiqo cover flat-rate schemes for farmers?
No. Saldiqo does not cover flat-rate schemes for farmers and foresters. Which rule applies to your farm you clear with your tax adviser.
Do farms and nurseries 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 farms and nurseries 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 farms and nurseries 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.