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 the UK
What applies to invoices in the UK, in short. As of October 2026.
- VAT
- Standard rate 20 %, reduced rate 5 % and zero rate 0 %. Saldiqo calculates each invoice line with the rate you pick.
- VAT registration
- You must register once your taxable turnover passes £90,000 over any 12 months, or you expect to pass it within the next 30 days. You can deregister below £88,000. Until you are registered, your invoices show no VAT, and Saldiqo adds up your 12-month turnover for you.
- What goes on an invoice
- If you are VAT registered: your VAT number, the tax point, unit prices and the VAT total in pounds. A limited company shows its registered name on every invoice, and its company number, registered office and part of the UK on letters, order forms and the website.
- E-invoicing
- There is no mandate today. From April 2029 e-invoicing is planned for all B2B and B2G sales that carry VAT, through Peppol. The exact date and standard are not yet in law, and the government’s roadmap follows with the Budget on 28 October 2026.
- VAT returns
- VAT returns go to HMRC through Making Tax Digital, usually quarterly, due one month and seven days after the period. Saldiqo shows sales and VAT per rate and exports CSV. It does not submit to HMRC, and for Making Tax Digital you need software recognised by HMRC.
- Record keeping
- Keep VAT records for 6 years.
- Late payment
- Statutory interest on late business payments is the Bank Rate (3.75 % in the second half of 2026) plus 8 points, so 11.75 %. On top comes fixed compensation of £40, £70 or £100, depending on the amount owed (under £1,000, from £1,000, from £10,000). Consumers have no statutory interest.
- Getting paid
- Your sort code and account number are on every invoice. Customers pay by Faster Payments or Bacs, and banks check the account name with Confirmation of Payee. There is no QR standard in the UK.
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 the UK have to charge VAT?
Only once they are VAT registered. Registration is required when taxable turnover passes £90,000 over any 12 months, or is expected to within the next 30 days. Below that you may register voluntarily. If you are not registered, you must not show VAT on your invoices.
Do farms and nurseries in the UK need e-invoicing?
Not today. A mandate for B2B and B2G sales with VAT is planned from April 2029, and the details were still open as of October 2026. You can keep sending PDF invoices for now.
How long should farms and nurseries keep invoices?
Keep VAT records for 6 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.