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.
- Vehicles as assetsPurchases over €800 net run over their useful life.
- 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 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
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 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 driving schools 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 driving schools 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.