Accounting and invoicing for tutoring and training providers
School fees, course fees, single lessons, corporate training: whoever teaches bills in blocks. Saldiqo issues invoices for whole courses at once, books instalments cleanly and shows which participants are still open.
What comes up for tutoring and training providers
Invoices in blocks
At the start of a course 15, 40 or 200 participants need their invoice. By hand that is an afternoon of typing with a risk of errors.
Instalments and contracts
School fees and longer courses are paid monthly. Every instalment must land on time as an invoice with the parents or participants.
Private and business
Parents pay for single lessons, companies book training for teams. Both expect an invoice, but with different details and payment terms.
Cancellations and refunds
Whoever cancels before the course starts gets a correction. It has to match the original invoice without overwriting a document.
How Saldiqo helps
- Invoice run for courses and school feesUpload the participant list as CSV and Saldiqo creates all invoices as drafts. After checking, you finalise them together.
- Recurring invoices for instalmentsMonthly school fee instalments are created by a recurring invoice on a fixed date.
- Corporate training with a depositQuote, deposit invoice and final invoice guide you through the job.
- Reminders with deadlinesAfter the bank statement you see open invoices and send payment reminders with one click.
- Credit note on cancellationA cancellation or credit note stays linked to the original invoice.
Typical invoice lines
Examples that often appear on invoices in this industry. You set the prices yourself.
- Course fee English B1, 12 sessions
- School fee for October
- Single maths lesson, 60 minutes
- Exam preparation, intensive weekend
- In-house training for 12 people, one day
- Teaching materials 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
Can I create invoices for whole courses at once?
Yes. With an invoice run you create all invoices as drafts from a CSV file, check them and finalise them together.
How do I bill instalments?
With a recurring invoice per participant. It is created on a fixed date, and you stop it with a click on cancellation.
Do I have to show VAT on courses?
That depends on your organisation and your country. Some educational services are exempt, others are not. You clear that with your tax adviser, and in Saldiqo you set the matching rate per line.
Do tutoring and training 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 tutoring and training 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 tutoring and training 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.
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As of October 2026. General information, not legal or tax advice, without guarantee. For your case ask your tax adviser.