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Accounting and invoicing for resellers

Buying from private sellers, selling through platforms, shipping, returns and fees: resellers trade in second-hand and limited items and have many small transactions. Saldiqo records purchases and sales, writes invoices for business customers and shows what is left after fees and shipping.

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What comes up for resellers

Buying from private sellers

Buying often happens without an invoice. How you document it matters.

Platforms and fees

Selling platforms keep fees, shipping and payment cost extra. The profit per item is small.

Special taxation

For second-hand trading many countries have special rules such as the margin scheme.

How Saldiqo helps

  • Record salesImport orders as CSV and create invoices.
  • Record fees and shippingAs an expense or re-invoiced.
  • Match payoutsUpload the bank statement.
  • Purchase receiptsCapture a self-made voucher or a photo.

Typical invoice lines

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

  • Sneakers, size 43, used, each
  • Vintage jacket, as described
  • Shipping as per order
  • Platform fee as per statement
  • Credit note: return
  • Packaging as per receipt

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

Does Saldiqo support the margin scheme?

No. Saldiqo does not know the margin scheme. If you need it, you clear that with your tax adviser.

How do I record purchases from private persons?

As an expense with date, seller and amount, ideally with a self-made voucher or photo.

Do resellers 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 resellers 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 resellers 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.