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Accounting and invoicing for the part-time self-employed

A main job as an employee, a business of your own on the side: whoever works part-time for themselves has little time and still all the duties of self-employment. Saldiqo writes invoices in a few steps, records receipts by phone photo and shows how close you are to the turnover limit.

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What comes up for part-time self-employed people

Evenings and weekends

A few hours a month are left for bookkeeping. Whatever is not quick stays undone.

Keeping employer and clients apart

The side business runs separately from the main job, also in the records and on the account.

Tax return at year-end

Income and expenses of the side business belong in the tax return. Whoever collects them during the year has little to do at the end.

How Saldiqo helps

  • Invoice in a few stepsPick a contact, pick a service, send.
  • Receipts by phone photoPhotograph the receipt, expense done.
  • Overview of income and expensesOne report for the year that you can show your tax adviser or use yourself.
  • Limit in viewSaldiqo shows how much turnover is left before the exemption limit.

Typical invoice lines

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

  • Service as agreed, 3 hours
  • Flat fee for a small project
  • Material as per receipt
  • Travel, flat fee
  • Weekend surcharge
  • Credit note: discount granted afterwards

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

Do I need separate books for a side business?

Income and expenses of the side business are recorded separately from your main job. Which form applies to you, you clear with your tax adviser.

Can I use Saldiqo on my phone next to my job?

Yes. Saldiqo runs in the browser and can be used on a phone.

Do part-time self-employed people 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 part-time self-employed people 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 part-time self-employed people 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.