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Accounting and invoicing for physiotherapy practices

Insured patients through the billing agency, private patients and self-pay directly, plus courses and prevention: a physiotherapy practice has several payment routes. Saldiqo writes invoices to self-pay patients and companies, creates course invoices by invoice run and sends reminders for open items.

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What comes up for physiotherapy practices

Several billing routes

Insured services run through the billing agency. Self-pay, private patients, courses and company offers you write yourself.

Courses and prevention

Back school, pelvic floor or rehab sport are booked and billed in blocks.

No-shows

Appointments not cancelled cost fees. The no-show fee needs an invoice of its own.

How Saldiqo helps

  • Invoice for self-payTreatments as items, with a note on tax exemption in the closing text if you like.
  • Courses by invoice runParticipant list as CSV, all invoices as drafts.
  • No-show feeInvoice for appointments not cancelled.
  • Match paymentsUpload the bank statement, and Saldiqo suggests the invoice.

Typical invoice lines

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

  • Physiotherapy session, 30 minutes, self-pay
  • Manual therapy, 30 minutes
  • Back school, 8 sessions
  • No-show fee for an appointment not cancelled
  • Home visit, flat fee
  • Company offer health day

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

Does Saldiqo replace billing with the insurers?

No. Billing with public and private insurers runs through your billing agency or practice software. Saldiqo is for your own invoices.

How do I show a tax exemption?

You set the line to 0 % and write the note in the closing text. Which exemption applies, you clear with your tax adviser.

Do physiotherapy 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 physiotherapy 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 physiotherapy 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.