Accounting and invoicing for performance agencies
Ad budgets, management fee, success share and tracking: a performance agency moves other people’s money and earns from percentages and flat fees. Saldiqo keeps budget, fee and ad costs cleanly apart and writes each client’s monthly invoice on schedule.
What comes up for performance agencies
Someone else’s budget
The agency spends ad money in the client’s name. That money is not turnover, but it has to be kept cleanly.
Fee as a percentage or flat fee
Some clients pay a percentage of the budget, others a flat fee, others both plus a success share.
Many accounts, many clients
Each client has accounts on several platforms. The platforms’ invoices have to be assigned to the client.
How Saldiqo helps
- Monthly invoice with fee and budgetFee, success share and re-invoiced budget as lines.
- Record platform invoicesAd invoices as expenses with the client’s cost centre.
- Recurring invoice for fixed feesSaldiqo creates flat fees on a fixed date.
- Cost centre per clientEvaluate fee and result per client.
Typical invoice lines
Examples that often appear on invoices in this industry. You set the prices yourself.
- Management fee, November, 12 % of budget
- Re-invoiced ad budget as per platform invoice
- Success share on additional revenue
- Set-up of conversion tracking, flat fee
- Reporting and optimisation round
- Landing page test, effort in hours
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
How do I re-invoice ad budgets?
You record the platform invoice as an expense with the client’s cost centre and bill it as a line.
Can I show percentage fees?
You calculate the amount and create it as a line. Saldiqo does not calculate commission from the budget automatically.
Do performance agencies 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 performance agencies 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 performance agencies 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.
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As of October 2026. General information, not legal or tax advice, without guarantee. For your case ask your tax adviser.