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Accounting and invoicing for practices

Treatments, self-pay patients, courses and home visits: a practice runs several billing routes side by side. Saldiqo takes over the invoices to self-pay patients and companies, matches the payments and keeps your expenses together.

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What comes up for practices

Several billing routes

Public and private insurers mostly run through their own routes and billing agencies. Beside them are self-pay invoices, courses, reports and company jobs that you write yourself.

Exempt and taxable services

Medical treatment is VAT exempt in many countries, courses, sales and reports often are not. One invoice can contain both.

Sensitive details

The invoice does not say what a patient has, it says what you bill. Descriptions should be as neutral as the billing allows.

No-show fees and reminders

Whoever does not show up gets a no-show invoice. Whoever does not pay gets a reminder, friendly and with fixed deadlines.

How Saldiqo helps

  • Invoice for self-pay patientsYou write the invoice from your services as items, with a note on the tax exemption in the closing text if you like.
  • Tax rate per lineMix exempt treatments with taxable lines, each with its own rate.
  • Reminders in a friendly sequencePayment reminder and reminder levels with deadlines and fees, sent with one click.
  • Match paymentsUpload the bank statement, and Saldiqo matches payments to invoices and shows who is still open.
  • Receipts and practice costsPhotograph the receipt with your phone. Supplies, rent and insurance you keep in view with their due dates.

Typical invoice lines

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

  • Treatment, 30 minutes, self-pay
  • Home visit, flat rate
  • No-show fee for a missed appointment
  • Back school course, 8 sessions
  • Report by effort
  • Sale of care product

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. Saldiqo is for your own invoices, for example to self-pay patients and companies. Billing with public and private insurers runs through your billing agency or practice software.

How do I show an exempt service?

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

May I store patient data in Saldiqo?

An invoice contains a name and address, and in health care the service can hint at health data. Keep descriptions as neutral as possible and, if needed, conclude a data processing agreement with us, which is linked in the page footer.

Do 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 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 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.