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Accounting and invoicing for scaffolders

Erection and dismantling, hire period, safety nets and weather protection: scaffolders bill erection, standing time in weeks and dismantling separately. Saldiqo shows erection and dismantling as separate lines, creates hire invoices on schedule and shows which scaffolds are still up and not yet paid.

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What comes up for scaffolders

Three services in one

Erection, hire and dismantling have separate prices and arise at different times.

Extended standing time

Sites are delayed. Every further week is revenue that keeps running until the scaffold comes down.

Clients are often tradespeople

Roofers, painters and building firms order the scaffold. Reverse charge for construction may apply.

How Saldiqo helps

  • Erection and dismantling as linesPer square metre or flat fee, with acceptance date.
  • Hire as a recurring invoiceSaldiqo creates the weekly or monthly hire on schedule until the scaffold is down.
  • Open scaffolds in viewAfter the bank statement you see which clients have not paid yet.

Typical invoice lines

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

  • Erect scaffold, 240 square metres of facade
  • Hire, weeks 3 to 6
  • Dismantling and removal
  • Weather protection sheeting, square metres
  • Safety net, running metres
  • Stage invoice 50 % on erection

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 the standing time automatically?

Yes. A recurring invoice creates the hire on a fixed date. You stop the series on dismantling.

Does the reverse charge apply to scaffolding?

Scaffolding for businesses that provide construction services themselves can count as a construction service. You clear that case by case with your tax adviser.

Do scaffolders 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 scaffolders 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 scaffolders 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.