Accounting and invoicing for nurseries
The same parent fees every month, plus meal money, subsidies and trips: in a nursery almost everything repeats. Saldiqo creates the fee invoices for all families at once, matches the payments and shows who is still open.
What comes up for childcare centres
Many identical invoices
Depending on size, 20 to 150 families pay a fee every month. By hand that is half a day of work, and a typo only shows when a family asks.
Several sources of money
Parent fees, subsidies from the council or provider, donations and event income run in parallel. If you do not keep them apart, the year-end takes long.
Direct debit instead of transfers
Most families do not want to transfer money themselves. You need mandates and a file that you upload in online banking.
Joiners and leavers during the year
Children start on the first of a month or leave mid-year. Fees have to be pro rata, and corrections need a clean credit note instead of an overwritten amount.
How Saldiqo helps
- Invoice run from a CSV fileUpload a list of families and amounts and Saldiqo creates all invoices as drafts. After checking, you finalise them in one step.
- Recurring invoices for fixed feesIf the fee stays the same, a recurring invoice creates it every month on a fixed date.
- SEPA direct debit fileFor families with a mandate Saldiqo creates the file for online banking. Your bank does the collection.
- Open items and remindersAfter uploading the bank statement you see which family has not paid yet and send a reminder with one click.
- Cost centres per groupAssign income and expenses to groups or sites and see in the report what each group costs.
Typical invoice lines
Examples that often appear on invoices in this industry. You set the prices yourself.
- Parent fee for October, full day
- Meal money for October
- Craft and materials money, quarterly flat rate
- Extended hours care, 12 hours
- Registration fee
- Credit note for care on closure days
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 bill fees for many families at once?
Yes. With an invoice run you create all invoices as drafts from a CSV file, check them and finalise them together. Afterwards you see what is paid, open and overdue.
How do I handle VAT-exempt childcare?
Childcare, meals and subsidies are often taxed differently, and many providers are exempt from VAT. Which rule applies to you, you clear with your tax adviser. In Saldiqo you set the rate to 0 % per line and write the note in the closing text.
Does Saldiqo collect the fees itself?
No. Saldiqo creates the direct debit file, you upload it in online banking and your bank collects. Without mandates it stays with bank transfers and payment matching.
Do childcare centres 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 childcare centres 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 childcare centres 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.