Accounting and invoicing for permanent makeup studios
Microblading, lip pigmentation, touch-ups and training: PMU studios have high prices per treatment, deposits and aftercare sessions. Saldiqo issues deposits, writes invoices for treatment and touch-up and records pigments, needles and further training as expenses.
What comes up for permanent makeup studios
Treatment in two steps
First treatment and follow-up after a few weeks are mostly sold and billed together.
High prices per appointment
The price per treatment is often several hundred euros. Deposits protect against no-shows.
Further training
Courses and licences bring costs and sometimes income if the studio trains others.
How Saldiqo helps
- Deposit and final invoiceFrom the quote you create the deposit, and the final invoice deducts it.
- Treatment and follow-upBoth as lines on the same invoice.
- Training as an invoiceParticipants by invoice or invoice run.
- Capture expensesPigments, needles, further training as expenses.
Typical invoice lines
Examples that often appear on invoices in this industry. You set the prices yourself.
- Microblading brows, first treatment
- Follow-up after 6 weeks
- Lip pigmentation with aftercare
- Touch-up after 12 months
- Training, day rate
- Deposit 30 % on booking
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
How do I bill treatment and follow-up?
Both as lines on the same invoice or separately, depending on your pricing model.
Can I bill training courses?
Yes. Participants get an invoice, for groups through an invoice run.
Do permanent makeup studios 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 permanent makeup studios 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 permanent makeup studios 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.