Accounting and invoicing for farms and nurseries
Harvest, farm shop, market stall, delivery to restaurants: whoever lives from the land sells small quantities to many buyers and large quantities to a few. Saldiqo writes invoices for the bulk buyers, records business expenses and matches payments.
What comes up for farms and nurseries
A season instead of an even flow
In summer there is harvest, in winter little. Invoices come in waves, receipts all year.
Small quantities and large buyers
The farm shop sells through the till. Restaurants, traders and cooperatives want invoices with a delivery note.
Business expenses through the year
Seed, fertiliser, feed, diesel, repairs and rent: many receipts with different due dates.
Special tax rules
Farms have their own rules depending on the country, for example flat-rate schemes. They determine how VAT appears on invoices.
How Saldiqo helps
- Delivery note and invoiceFor bulk buyers you write a delivery note with the delivery and the invoice from the same job.
- Fixed deliveries as recurring invoicesWeekly deliveries to restaurants are created by a recurring invoice on schedule.
- Receipts from the fieldPhotograph the receipt with your phone, capture it as an expense and assign it to a cost centre, for example vegetables or the farm shop.
- Match paymentsUpload the bank statement, and Saldiqo shows who has paid and who is still open.
Typical invoice lines
Examples that often appear on invoices in this industry. You set the prices yourself.
- Vegetable box, weekly, subscription for November
- Eggs, 360 pieces, Monday delivery
- Plants as per delivery note
- Delivery to the restaurant
- Deposit for crates
- Farm tour, group of up to 15 people
Tax and invoicing in Ireland
What applies to invoices in Ireland, in short. As of October 2026.
- VAT
- Standard rate 23 %, reduced rates 13.5 % and 9 %, 4.8 % for livestock, and 0 %. Since 1 July 2026 a 9 % rate applies to restaurants, catering, hot takeaway food and hairdressing, excluding alcohol and soft drinks.
- VAT registration
- Registration is required above €42,500 a year for services and above €85,000 for goods, if at least 90 % of turnover comes from goods. Saldiqo leaves VAT off your invoices while you are below the threshold and shows how much room is left.
- What goes on an invoice
- Registered businesses show their VAT number. Sole traders and partnerships providing services show their tax reference number, or their full name and address, on invoices and receipts of €7 or more (section 885 TCA). Companies show their name, CRO number and registered office, and directors’ details on letters, order forms and the website.
- Invoice timing
- Issue a VAT invoice within 15 days after the end of the month in which the supply took place.
- E-invoicing
- From 1 November 2028 every business must be able to receive e-invoices. Issuing is phased in: first for suppliers to large corporates, from November 2029 for businesses trading B2B within the EU, and from 1 July 2030 under the EU VAT in the Digital Age rules. A PDF does not count as an e-invoice, and the technical specifications are not yet published.
- VAT returns
- VAT3 returns are filed every two months through ROS, by the 19th of the following month, or the 23rd when you file online through ROS. Saldiqo does not file returns, your accountant or ROS does.
- Record keeping
- Keep records for 6 years, longer while a review is open.
- Late payment
- Interest on late business payments is the ECB main refinancing rate (2.40 % in the second half of 2026) plus 8 points, so 10.40 %, plus fixed compensation of €40, €70 or €100 depending on the amount owed.
- Getting paid
- IBAN and BIC are on every invoice, plus a SEPA QR code (EPC) for banking apps that can read it.
Frequently asked questions
Can I link delivery notes and invoices?
Yes. Delivery note and invoice belong to the same job.
Does Saldiqo cover flat-rate schemes for farmers?
No. Saldiqo does not cover flat-rate schemes for farmers and foresters. Which rule applies to your farm you clear with your tax adviser.
Do farms and nurseries in Ireland have to charge VAT?
Once they are registered, yes. Registration is required from the sale that takes turnover over €42,500 a year for services or €85,000 for goods, where at least 90 % of turnover comes from goods. Below those limits Saldiqo leaves VAT off your invoices.
Do farms and nurseries in Ireland need e-invoicing?
Not yet. From 1 November 2028 every business must be able to receive e-invoices. The duty to issue them phases in from the same date for suppliers to large corporates and later for more businesses. PDF invoices do not count as e-invoices.
How long should farms and nurseries keep invoices?
Keep records for 6 years, longer while a review is open. 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
More industries
As of October 2026. General information, not legal or tax advice, without guarantee. For your case ask your tax adviser.