Accounting and invoicing for psychotherapy practices
Self-pay, privately insured, supervision, groups and training: a practice has fixed appointments in a weekly rhythm. Saldiqo writes invoices with date and service, keeps details deliberately neutral and reminds politely when payments are missing.
What comes up for psychotherapy practices
Weekly appointments
Therapy runs for months in the same rhythm. Billing repeats per patient.
Particularly sensitive data
The invoice should name only what is necessary. Diagnoses do not belong on invoices.
Supervision and training
Practices offer supervision and courses or take part in them themselves.
How Saldiqo helps
- Recurring invoice per patientAppointments in a fixed rhythm as a monthly collective invoice.
- Neutrally worded serviceService as an item, without a diagnosis.
- No-show feeA separate invoice for no-shows.
- RemindersA friendly reminder with a deadline.
Typical invoice lines
Examples that often appear on invoices in this industry. You set the prices yourself.
- Session, 50 minutes, self-pay
- Monthly invoice: 4 sessions
- Supervision, group, 90 minutes
- No-show fee for an appointment not cancelled
- Training, day rate
- Report by effort
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
What goes on an invoice for psychotherapy?
Name, date, service and amount. Diagnoses do not belong on the invoice. What the insurer requires, you learn from them.
Can I bill appointments together monthly?
Yes. You write one invoice with several appointments as lines.
Do psychotherapy 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 psychotherapy 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 psychotherapy 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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As of October 2026. General information, not legal or tax advice, without guarantee. For your case ask your tax adviser.