Accounting and invoicing for driving schools
Basic fee, driving lessons, special drives, test fees and theory courses: a driving school bills many small items per pupil over months. Saldiqo writes the pupil’s invoice with the hours driven so far, creates instalment invoices and records vehicle costs and fuel.
What comes up for driving schools
Many small items per pupil
Basic fee, every lesson, special drives and test presentations run over months.
Instalments
Many pupils pay in instalments. Every instalment needs a date and an amount.
Vehicles and fuel
Driving school cars are large items with high running costs.
How Saldiqo helps
- Invoice per pupilBasic fee, lessons and tests as lines.
- Instalments as a recurring invoiceMonthly instalment on a fixed date.
- Record fuel and maintenanceReceipts by phone photo, cost centre per vehicle.
Typical invoice lines
Examples that often appear on invoices in this industry. You set the prices yourself.
- Basic fee category B
- Driving lesson, 45 minutes, practice
- Special drive, cross-country
- Presentation for the practical test
- Theory course, package
- Instalment 2 of 4
Tax and invoicing in Cyprus
What applies to invoices in Cyprus, in short. As of October 2026.
- VAT
- Rates 19 %, 9 %, 5 % and 3 %, plus 0 % until 31 December 2026 for infant milk, nappies, hygiene products and fresh fruit and vegetables.
- VAT registration
- The threshold is €15,600 of taxable turnover over 12 months, or expected within the next 30 days. If you sell services to businesses in other EU countries, you generally register from the first sale. Until you are registered, Saldiqo leaves VAT off and adds up your turnover.
- What goes on an invoice
- Even businesses that are not VAT registered must issue invoices and receipts. Companies show their name, HE number, the words “private company” where they apply, and their registered office. Notes such as reverse charge appear in Greek and English.
- Invoice timing
- Issue invoices within 30 days.
- E-invoicing
- There is no mandate. Public bodies accept e-invoices (Peppol BIS 3.0) and suppliers send them voluntarily. EU rules follow from 1 July 2030.
- VAT returns
- VAT4 returns are filed online through TFA, quarterly with staggered periods, by the 10th of the second month after the period, moved to the next working day if it falls on a weekend. Saldiqo does not file returns.
- Record keeping
- Plan for 10 years. The minimum is 6 years, VAT records can need up to 7 years, and OSS records 10 years.
- Late payment
- Interest on late business payments is 10.40 %, plus €40 compensation between businesses.
- Languages
- Use Saldiqo in Greek or English and send invoices in either language.
Frequently asked questions
Can I bill instalments automatically?
Yes. A recurring invoice creates the instalment on a fixed date.
How do I treat test fees?
Fees that you pay to third parties for the pupil you can show as a pass-through line. How that is treated for tax you clear with your tax adviser.
Do driving schools in Cyprus have to charge VAT?
Once they are registered, yes. The threshold is €15,600 over 12 months, or expected within 30 days. Services to businesses in other EU countries require registration from the first sale.
Do driving schools in Cyprus need e-invoicing?
No. Public bodies accept e-invoices through Peppol and suppliers use it voluntarily. EU rules follow from July 2030, so PDF invoices remain fine today.
How long should driving schools keep invoices?
Plan for 10 years: the minimum is 6 years, VAT records can need up to 7 and OSS records 10. 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.