Accounting and invoicing for alternative practitioners
Self-pay, privately insured, courses and product sales: a natural medicine practice mostly has self-pay patients and issues invoices by fee schedule. Saldiqo writes invoices with services and amounts, keeps tax notes in the closing text, reminds politely and records practice expenses.
What comes up for alternative practitioners
Self-pay as the normal case
Patients pay themselves and submit the invoice to their insurer. It has to be traceable.
Describe services neutrally
The invoice names the service, not the finding. Whoever writes more than needed reveals health data.
Sales and courses
Preparations, products and courses often follow different tax rules than treatment.
How Saldiqo helps
- Invoice with service descriptionServices as items with description and amount.
- Tax noteLine at 0 % and note in the closing text.
- Sales and courses apartProducts and courses as separate lines with their own rate.
- RemindersA friendly payment reminder with a deadline.
Typical invoice lines
Examples that often appear on invoices in this industry. You set the prices yourself.
- Initial consultation, 60 minutes
- Treatment, 30 minutes
- Acupuncture, session
- Relaxation course, 6 sessions
- Preparation, sale
- No-show fee
Tax and invoicing in Malta
What applies to invoices in Malta, in short. As of October 2026.
- VAT
- Rates 18 %, 12 %, 7 % and 5 %. Malta has no zero rate in law. Exports, EU supplies, food and medicines are exempt with credit, which lets you reclaim input VAT. Exempt without credit does not.
- Article 11 small undertakings
- With up to €35,000 of domestic turnover a year you can be exempt under Article 11. The status ends on the day the limit is passed, and you still register with the VAT department. Saldiqo adds the exemption note and leaves VAT off.
- Tax invoice or fiscal receipt
- A tax invoice is issued only when the customer gives you a VAT number. Otherwise a fiscal receipt from an approved system is required. Saldiqo writes invoices. It is not a fiscal receipt system, and a Saldiqo PDF does not replace a fiscal receipt.
- Invoice timing
- Issue the invoice by the 15th of the following month, or when payment arrives if that comes first. Simplified invoices are allowed up to €100.
- E-invoicing
- There is no mandate. Public bodies accept e-invoices through Peppol (EN 16931). The tax authority plans e-invoicing and real-time reporting but has set no dates, and EU rules apply from 1 July 2030.
- VAT returns
- Returns are due by the 15th day of the second month after the period, with 7 extra days when you file and pay electronically. Article 11 businesses file a yearly declaration by 15 February. Saldiqo does not file returns.
- Record keeping
- VAT records for 6 years, income tax records for 9 years and company records for 10 years. Plan for 10 years.
- Late payment
- Interest on late business payments is 10.40 %, plus €40 compensation between businesses.
- Languages
- Use Saldiqo in English or Maltese and send invoices in either language.
Frequently asked questions
How neutral should the service description be?
As neutral as your insurer and fee schedule allow. Check with your professional body or data protection officer.
How do I show a tax exemption?
Line at 0 % and a note in the closing text. Which exemption applies, you clear with your tax adviser.
Do alternative practitioners in Malta have to charge VAT?
If you are registered under Article 10, yes. Small undertakings under Article 11 with domestic turnover of up to €35,000 a year are exempt from charging VAT, but the status ends on the day the limit is passed.
Do alternative practitioners in Malta need a fiscal receipt?
Sales to consumers need a fiscal receipt from an approved fiscal receipt system, and Article 11 businesses use one for all sales. Saldiqo is not such a system. It covers tax invoices to customers who give you their VAT number.
How long should alternative practitioners keep invoices?
VAT records for 6 years, income tax records for 9 years and company records for 10 years, so plan for 10 years. 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.