Accounting and invoicing for nurseries
The same parent fees every month, plus meal money, subsidies and trips: in a nursery almost everything repeats. Saldiqo creates the fee invoices for all families at once, matches the payments and shows who is still open.
What comes up for daycare centres
Many identical invoices
Depending on size, 20 to 150 families pay a fee every month. By hand that is half a day of work, and a typo only shows when a family asks.
Several sources of money
Parent fees, subsidies from the council or provider, donations and event income run in parallel. If you do not keep them apart, the year-end takes long.
Direct debit instead of transfers
Most families do not want to transfer money themselves. You need mandates and a file that you upload in online banking.
Joiners and leavers during the year
Children start on the first of a month or leave mid-year. Fees have to be pro rata, and corrections need a clean credit note instead of an overwritten amount.
How Saldiqo helps
- Invoice run from a CSV fileUpload a list of families and amounts and Saldiqo creates all invoices as drafts. After checking, you finalise them in one step.
- Recurring invoices for fixed feesIf the fee stays the same, a recurring invoice creates it every month on a fixed date.
- SEPA direct debit fileFor families with a mandate Saldiqo creates the file for online banking. Your bank does the collection.
- Open items and remindersAfter uploading the bank statement you see which family has not paid yet and send a reminder with one click.
- Cost centres per groupAssign income and expenses to groups or sites and see in the report what each group costs.
Typical invoice lines
Examples that often appear on invoices in this industry. You set the prices yourself.
- Parent fee for October, full day
- Meal money for October
- Craft and materials money, quarterly flat rate
- Extended hours care, 12 hours
- Registration fee
- Credit note for care on closure days
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.
For daycare centres in Germany
Fee invoices to parents are invoices to private persons. An e-invoice is not required for them, a PDF is enough. Provider associations often face non-profit questions as well, see the industry for clubs.
Frequently asked questions
Can I bill fees for many families at once?
Yes. With an invoice run you create all invoices as drafts from a CSV file, check them and finalise them together. Afterwards you see what is paid, open and overdue.
How do I handle VAT-exempt childcare?
Childcare, meals and subsidies are often taxed differently, and many providers are exempt from VAT. Which rule applies to you, you clear with your tax adviser. In Saldiqo you set the rate to 0 % per line and write the note in the closing text.
Does Saldiqo collect the fees itself?
No. Saldiqo creates the direct debit file, you upload it in online banking and your bank collects. Without mandates it stays with bank transfers and payment matching.
Do daycare centres 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 daycare centres 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 daycare centres 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.