Start for free
Language: EN

Accounting and invoicing for UGC agencies

Brands order UGC videos in packages, and the agency sources creators, steers briefings, checks material and delivers files with rights. Saldiqo writes the invoices to brands, records the creators’ invoices as expenses and shows per brand what is left after fees and product shipping.

Updated:

What comes up for UGC agencies

Packages with many creators

A package of ten videos comes from five creators. Each has a fee, a product and rights.

Briefing, check, revision

The agency steers the process. Its work appears as a separate line next to the creators’ fees.

Product shipping and rights

Samples have to reach the creators, rights the brands. Both cost money and belong in the billing.

How Saldiqo helps

  • Invoice to the brandVideos, revisions, rights and agency service as lines.
  • Record creator invoicesFees as expenses with the job’s cost centre.
  • Margin per jobThe report per cost centre shows income, fees and shipping.
  • Match paymentsUpload the bank statement, and Saldiqo shows which brand is still open.

Typical invoice lines

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

  • UGC package, 10 videos, 25 seconds, vertical
  • Agency service: briefing, selection and quality check
  • Revision, two rounds included
  • Usage rights for ads, three months
  • Product shipping to creators as per receipt
  • Rush surcharge for delivery in 7 days

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 creator fees to the brand?

You record the creator invoice as an expense with the job’s cost centre and bill the brand for the package with your service.

Can I re-invoice product shipping?

Yes. You record the receipt as an expense and re-invoice it as a line.

Do UGC agencies 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 UGC agencies 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 UGC agencies 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 free

This page for other countries

Related niches

More industries

All industries

As of October 2026. General information, not legal or tax advice, without guarantee. For your case ask your tax adviser.