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Accounting and invoicing for osteopathy practices

Longer sessions, self-pay and privately insured patients, consultations and workshops: an osteopathy practice has few but longer appointments. Saldiqo writes invoices with date, duration and service, creates reminders for no-shows and records practice expenses.

Updated:

What comes up for osteopathy practices

Few long appointments

A session lasts 45 to 60 minutes and costs accordingly. No-shows hurt more.

Self-pay and refunds

Patients submit the invoice to their insurer for a refund. It has to contain all details.

Room and equipment

Couch, rent and further training are big items that belong to the practice.

How Saldiqo helps

  • Invoice with duration and serviceSession as an item with duration and amount.
  • No-show feeA separate invoice for appointments not cancelled.
  • Practice expensesRecord rent and training.
  • Match paymentsUpload the bank statement, and Saldiqo shows open invoices.

Typical invoice lines

Examples that often appear on invoices in this industry. You set the prices yourself.

  • Osteopathic session, 60 minutes
  • Follow-up session, 45 minutes
  • Consultation, 30 minutes
  • No-show fee
  • Back health workshop, 2 hours
  • Home visit, flat 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 do I write invoices for the insurer?

You write the invoice with all details on service and duration. Which details the insurer requires, you learn from them.

How do I treat no-shows?

With a separate invoice for the no-show fee, with the date of the appointment.

Do osteopathy practices 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 osteopathy practices 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 osteopathy practices 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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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.