Accounting and invoicing for upcycling and restoration
Refurbishing furniture, altering clothes, repairing bikes, selling finds: whoever repairs and refurbishes buys second-hand, works hours and sells or bills. Saldiqo separates purchase, working time and sale and shows what is left of each piece.
What comes up for upcycling and restoration
Buying second-hand
Flea market, classifieds and house clearances: buying often happens without an invoice. Self-made vouchers and notes matter.
Labour and material
Refurbishing takes hours, paint, fittings and fabric. The margin comes from everything together.
Commission and sale
Some pieces are refurbished for customers, others on spec and sold later.
How Saldiqo helps
- Commissioned work with a depositQuote, deposit, final invoice.
- Material per pieceAssign receipts by phone photo to a cost centre.
- Sale by invoiceInvoice for buyers who need one.
- OverviewIncome and expenses per piece.
Typical invoice lines
Examples that often appear on invoices in this industry. You set the prices yourself.
- Refurbish a chest of drawers, sand and varnish
- Reupholster a chair, fabric of choice
- Bicycle repair, labour hour
- Material as per receipt
- Collection and delivery, flat fee
- Deposit 30 % on order
Tax and invoicing in Germany
What applies to invoices in Germany, in short. As of October 2026.
- VAT
- Standard rate 19 %, reduced rate 7 %. Which rate applies to which supply depends on the case. Saldiqo calculates each invoice line with the rate you pick.
- Small business scheme
- Under section 19 of the VAT Act (UStG) you charge no VAT as long as your turnover was at most €25,000 last year and is at most €100,000 this year. Saldiqo shows how much room is left and adds the note to your invoice.
- Mandatory details
- Under section 14 UStG every invoice shows a tax number or VAT ID, a consecutive invoice number, the date of supply and the recipient. Saldiqo checks this before you finalise an invoice. Small invoices up to €250 gross need fewer details.
- E-invoicing
- All businesses have had to be able to receive e-invoices since 1 January 2025. Issuing becomes mandatory from 2027 if last year’s turnover was above €800,000, and from 2028 for domestic business-to-business sales in all cases. Small businesses under section 19 are exempt. Saldiqo creates XRechnung and ZUGFeRD.
- VAT return
- The advance VAT return goes to the tax office through ELSTER, by the 10th after the end of the period. You file monthly if last year’s VAT was above €9,000 and quarterly above €2,000. Saldiqo provides the figures; you file in ELSTER or through your tax adviser.
- Record keeping
- Keep invoices and accounting vouchers for 8 years, books for 10 years and business letters for 6 years. The period starts at the end of the calendar year.
- Late payment
- In the second half of 2026 the default interest rate is 10.52 % between businesses and 6.52 % towards consumers, plus a €40 flat fee that applies to businesses only. Saldiqo has reminder levels with deadlines and fees.
- Getting paid
- Every invoice carries a GiroCode (EPC QR) that customers scan with their banking app. You match payments by uploading the bank statement as CSV or CAMT.
- Tax adviser
- Cash-basis profit calculation (EÜR), a DATEV export and a separate login for your tax adviser are built in.
Frequently asked questions
How do I record purchases without an invoice?
You record date, seller and amount in an expense, ideally with a self-made voucher or a photo. Which form your tax office accepts, you clear with your tax adviser.
Can I evaluate single pieces?
Yes, with cost centres per piece or project.
Do upcycling and restoration in Germany have to charge VAT?
Yes, unless they qualify as small businesses under section 19 UStG. That applies when turnover was at most €25,000 last year and is at most €100,000 this year. The limit is hard: VAT is due on the sale that takes you over it.
Do upcycling and restoration in Germany need e-invoicing?
Every business must be able to receive e-invoices since 2025. Issuing is mandatory from 2027 if last year’s turnover was above €800,000, and from 2028 for domestic business-to-business sales in general. Small businesses, invoices up to €250 and tickets are exempt. Private customers still get a normal invoice.
How long do upcycling and restoration have to keep invoices?
Invoices and vouchers for 8 years, books for 10 years and business letters for 6 years, counted from the end of the calendar year. You can store receipts digitally in Saldiqo. The legal duty to keep records and to document your procedures 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.