Accounting and invoicing for UGC creators
You shoot videos that brands use as their own ads: hook, product in hand, call to action, delivered as a raw file. Per job a package of videos, variants and usage rights. Saldiqo writes the invoice for it, issues the deposit from the quote and lets you record what else the brand sent you.
What comes up for UGC creators
A package instead of one video
Brands usually book three to ten videos with different hooks, plus raw footage and rights for paid ads. Without clear lines you argue about the scope later.
Many brands, many countries
A cosmetics brand from Berlin today, a shop from the Netherlands tomorrow. The tax type on the invoice depends on the client’s country.
Products before the shoot
You get the product for the shoot, often without an invoice. You should record what it was worth before you forget.
How Saldiqo helps
- Invoice with package scopeVideos, variants, raw footage and usage rights as separate lines, so the brand sees what it gets.
- Deposit before the shootThe quote becomes the deposit invoice. The final invoice deducts it.
- Free products as payment in kindIf you get a product instead of money, you write the invoice as usual, state product and value in the description and mark it paid with the payment method other.
- Brands in other EU countriesFor businesses in other EU countries you choose reverse charge, and Saldiqo adds the note.
Typical invoice lines
Examples that often appear on invoices in this industry. You set the prices yourself.
- UGC video, 25 seconds, vertical, concept and shoot
- Three extra hooks as variants
- Usage rights for paid ads, three months
- Raw footage in 4K
- Payment in kind: product set worth 140
- Deposit 50 % before the shoot starts
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 usage rights?
As a separate line with duration and territory in the description. That lets you bill extended use later as its own invoice.
What do I do with free products?
Products you receive for a video usually count as income at their value for tax. Record product and value in the invoice and clear the rest with your tax adviser.
Do UGC creators 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 creators 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 creators 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.