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Accounting and invoicing for tutors

Single lessons, groups, exam preparation, online tutoring and holiday courses: tutors have many pupils with fixed slots and parents who pay monthly. Saldiqo creates monthly invoices as a series, bills lessons and shows the turnover limit so that the tax question is settled before it matters.

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What comes up for tutors

A monthly invoice to parents

Parents pay monthly for fixed weekly hours. The invoice repeats.

Cancelled and moved lessons

Pupils cancel. Whoever does not bill cleanly gives away fees.

Part-time and the turnover limit

Many tutors work next to study or a job and sit close to the exemption limit.

How Saldiqo helps

  • Recurring invoice per pupilMonthly invoice on schedule.
  • Record lessonsCount lessons held and account for them in the invoice.
  • Turnover limit in viewSaldiqo shows how much turnover is still free.
  • Online tutoringThe same invoice, without travel.

Typical invoice lines

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

  • Maths tutoring, November, 4 hours
  • English single lesson, 60 minutes
  • Group tutoring, 3 pupils, month
  • Exam preparation, intensive week
  • No-show fee for short-notice cancellation
  • Material 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 monthly invoices automatically?

Yes. A recurring invoice per pupil creates the invoice on a fixed date.

How do I handle cancelled lessons?

With a no-show fee as a line, depending on the agreement, or a credit in the next invoice.

Do tutors 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 tutors 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 tutors 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.