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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.

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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 the UK

What applies to invoices in the UK, in short. As of October 2026.

VAT
Standard rate 20 %, reduced rate 5 % and zero rate 0 %. Saldiqo calculates each invoice line with the rate you pick.
VAT registration
You must register once your taxable turnover passes £90,000 over any 12 months, or you expect to pass it within the next 30 days. You can deregister below £88,000. Until you are registered, your invoices show no VAT, and Saldiqo adds up your 12-month turnover for you.
What goes on an invoice
If you are VAT registered: your VAT number, the tax point, unit prices and the VAT total in pounds. A limited company shows its registered name on every invoice, and its company number, registered office and part of the UK on letters, order forms and the website.
E-invoicing
There is no mandate today. From April 2029 e-invoicing is planned for all B2B and B2G sales that carry VAT, through Peppol. The exact date and standard are not yet in law, and the government’s roadmap follows with the Budget on 28 October 2026.
VAT returns
VAT returns go to HMRC through Making Tax Digital, usually quarterly, due one month and seven days after the period. Saldiqo shows sales and VAT per rate and exports CSV. It does not submit to HMRC, and for Making Tax Digital you need software recognised by HMRC.
Record keeping
Keep VAT records for 6 years.
Late payment
Statutory interest on late business payments is the Bank Rate (3.75 % in the second half of 2026) plus 8 points, so 11.75 %. On top comes fixed compensation of £40, £70 or £100, depending on the amount owed (under £1,000, from £1,000, from £10,000). Consumers have no statutory interest.
Getting paid
Your sort code and account number are on every invoice. Customers pay by Faster Payments or Bacs, and banks check the account name with Confirmation of Payee. There is no QR standard in the UK.

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 the UK have to charge VAT?

Only once they are VAT registered. Registration is required when taxable turnover passes £90,000 over any 12 months, or is expected to within the next 30 days. Below that you may register voluntarily. If you are not registered, you must not show VAT on your invoices.

Do driving schools in the UK need e-invoicing?

Not today. A mandate for B2B and B2G sales with VAT is planned from April 2029, and the details were still open as of October 2026. You can keep sending PDF invoices for now.

How long should driving schools keep invoices?

Keep VAT records for 6 years. You can store receipts digitally in Saldiqo. The legal duty to keep records stays with you.

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Write invoices, match payments, collect receipts and send reminders: free and without a trial period.

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As of October 2026. General information, not legal or tax advice, without guarantee. For your case ask your tax adviser.