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 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
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 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 performance agencies 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 performance agencies 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.