The management software for hairdressers and beauty salons
Forty small till receipts a day, passes paid for today and used up over three months, shelves of product that is also sold and, often, a chair rented out to another professional. Putting that in order by hand at the end of the month is half an afternoon gone.
What is particular about invoicing in hairdressers and beauty salons
A salon looks like a simple business until the quarter comes round. These are the four things that complicate it.
Everything at 21%, the haircut included
Hairdressing and beauty services have been at the standard rate since September 2012, when Real Decreto-ley 20/2012 took them out of the reduced rate. Today they do not appear on any of the lists in article 91 of the VAT Act, so there is no exception for being a personal service, and anyone still applying a reduced rate builds up a problem quarter by quarter.
Passes are paid for before they are provided
A ten-session pass paid for today is a payment in advance: under article 75.Dos of the VAT Act the tax becomes chargeable when you are paid, not when the client comes in. If the pass is recorded as income as it is used up, the 303 comes out short in exactly the quarter when you sell most.
Selling product is a different activity
The shampoo and the cream sold at the counter are a supply of goods, not a service. And if the salon belongs to a natural person who buys to resell without transforming, that activity may fall under recargo de equivalencia, which changes how each purchase is recorded.
The rented chair
Renting a station to another self-employed professional is not having an employee: it is a taxable transaction invoiced with its 21% VAT, because the letting exemption in article 20.Uno.23º only reaches dwellings, never business premises. And if there are staff on the payroll as well, there are wages, withholdings and working time records.
How it is done today, and how it looks with Cairos
The salon does not have a sales problem. It has a trail problem.
Without Cairos
- The day's takings are written in a notebook and from there they go to the accountancy firm.
- The pass is paid for in January and declared in March, as the sessions are used up.
- Product sales and services go together, without separating the activities.
- The rented chair is paid for in cash and it is not always invoiced.
- The quarter's VAT is an estimate two months out of date.
With Cairos
- The day's sales go in split between service and product.
- The pass is invoiced on the day it is paid for, which is when the VAT becomes chargeable.
- Services and product are different activities, each with its own margin.
- The chair rent is invoiced on its own every month, with its VAT.
- The 303 comes out calculated, with each taxable base in its own box.
What VAT each thing in the salon carries
Almost everything goes at 21%. What changes between one thing and another is not the rate but when it becomes chargeable and which activity it is recorded under.
| Item | VAT | When it becomes chargeable |
|---|---|---|
| Cut, colour, styling and treatments | 21 % | When the service is provided. |
| Manicures, waxing and beauty treatments | 21 % | When the service is provided. |
| A session pass paid for in advance | 21 % | When you are paid, not as each session is used. |
| Sales of shampoo, cosmetics and product | 21 % | On handing it over. It is retail activity, not a service. |
| A gift card with no specific service | It depends | If the amount identifies neither the service nor its rate, the multi-purpose voucher criterion moves the chargeable event to redemption. Check it with your accountancy firm: it is one of the few things Spanish law has not settled. |
| Renting a chair or a treatment room to another professional | 21 % | On the due date of each monthly payment. There is no exemption: they are business premises. |
The point most often got wrong is the pass: taking the money in January and declaring the VAT in March, as the sessions are used, is a mistake that piles up. The rule is in article 75.Dos of the VAT Act. In Cairos the pass is a payment, and its use is kept separate.
The modelos you end up filing
| Form | When | Why in your case |
|---|---|---|
| 303 | Quarterly | The VAT on services and product, with the passes already chargeable when they were paid for. |
| 390 | January | The annual VAT summary. |
| 111 | Quarterly | Withholdings for the salon's staff. |
| 115 | Quarterly | The withholding on the rent for the premises. |
| 130 | Quarterly | If you are an autónoma on estimación directa. |
| 347 | February | The product suppliers, if they go over €3,005.06. |
What you will actually use
Four screens and your phone. Nothing else.
Till receipts and invoices
Simplified ones for the day to day and full ones when the client asks for one with her details.
Passes and subscriptions
The pass is invoiced when it is paid for, with its VAT, and the monthly subscription is issued on its own on its date. How many sessions are left on each pass is not something Cairos counts: that stays in your diary.
Product and stock
Cosmetics stock, minimums with alerts and the real margin per item.
VeriFactu
A chained record and a QR code on every till receipt, in the free plan too.
The pass, quarter by quarter
It is where most salons fall short, and it is clearest with numbers. A ten-session pass sold for €290 on 20 January:
- How it is often done: €29 is recorded every time the client comes in. In the first quarter three sessions are declared, in the second five and in the third the two that were left.
- As article 75.Dos requires: the €290 become chargeable on 20 January, which is when they are paid. They go in full into the first quarter and in the following ones there is nothing left to declare for that pass.
With one pass on its own the difference does not show. With the twenty sold in January, it does. And it has an effect almost nobody expects: the quarter in which somebody corrects it comes out swollen, because it pays its own and the carry-over from the previous ones.
In Cairos the pass is an invoice with the date it was paid and its VAT, and that is where it ends: how many sessions have been given and how many are left you carry on keeping in your diary, as you do now. We would rather say so than have you find out in March.
Try it with your salon's invoices
Free plan with up to 30 documents a year, no card needed. And if it does not work for you, your data leaves with you.
Questions from hairdressers and beauty salons
Your salon invoices differently. So does the program.
No minimum term · VeriFactu included · Native support in Spanish, Catalan, Galician, Basque and English