Accounting and invoicing for tour guides and experience providers
City tours, hikes, bike tours, boat trips and experiences: tour providers sell dates to individuals, groups and companies, often through portals. Saldiqo writes group invoices, matches portal payouts and records material, entry fees and insurance.
What comes up for tour guides and experience providers
Individuals and groups
Individuals book through portals, companies and groups book directly with an invoice.
Seasonal demand
Summer and holidays bring peaks, the rest is quiet.
Costs per tour
Entry fees, boat, rental bikes and insurance belong to certain tours.
How Saldiqo helps
- Group invoiceTour and headcount as a line.
- Match portal payoutsUpload the bank statement.
- Cost centre per tourIncome and expenses per tour.
- Record receiptsEntry fees and material by phone photo.
Typical invoice lines
Examples that often appear on invoices in this industry. You set the prices yourself.
- City tour, 2 hours, group of up to 20
- Bike tour including rental bike, per person
- Company event city rally, 25 people
- Entry fees re-invoiced as per receipt
- Gift voucher worth 40
- Deposit 30 % on booking
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
How do I bill groups?
With an invoice to the company, with tour and headcount as lines.
How do I treat portal commission?
As an expense. You match the payout through the bank statement.
Do tour guides and experience providers 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 tour guides and experience providers 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 tour guides and experience providers 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.
Start for freeThis page for other countries
Related niches
More industries
As of October 2026. General information, not legal or tax advice, without guarantee. For your case ask your tax adviser.