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.

Updated: 16 October 2026

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 Germany

What applies to invoices in Germany, in short. As of October 2026.

VAT: Standard rate 19 %, reduced rate 7 %. Which rate applies to which supply depends on the case. Saldiqo calculates each invoice line with the rate you pick.
Small business scheme: Under section 19 of the VAT Act (UStG) you charge no VAT as long as your turnover was at most €25,000 last year and is at most €100,000 this year. Saldiqo shows how much room is left and adds the note to your invoice.
Mandatory details: Under section 14 UStG every invoice shows a tax number or VAT ID, a consecutive invoice number, the date of supply and the recipient. Saldiqo checks this before you finalise an invoice. Small invoices up to €250 gross need fewer details.
E-invoicing: All businesses have had to be able to receive e-invoices since 1 January 2025. Issuing becomes mandatory from 2027 if last year’s turnover was above €800,000, and from 2028 for domestic business-to-business sales in all cases. Small businesses under section 19 are exempt. Saldiqo creates XRechnung and ZUGFeRD.
VAT return: The advance VAT return goes to the tax office through ELSTER, by the 10th after the end of the period. You file monthly if last year’s VAT was above €9,000 and quarterly above €2,000. Saldiqo provides the figures; you file in ELSTER or through your tax adviser.
Record keeping: Keep invoices and accounting vouchers for 8 years, books for 10 years and business letters for 6 years. The period starts at the end of the calendar year.
Late payment: In the second half of 2026 the default interest rate is 10.52 % between businesses and 6.52 % towards consumers, plus a €40 flat fee that applies to businesses only. Saldiqo has reminder levels with deadlines and fees.
Getting paid: Every invoice carries a GiroCode (EPC QR) that customers scan with their banking app. You match payments by uploading the bank statement as CSV or CAMT.
Tax adviser: Cash-basis profit calculation (EÜR), a DATEV export and a separate login for your tax adviser are built in.

For practices in Germany

Medical treatment by doctors, alternative practitioners or physiotherapists with the matching licence is mostly VAT exempt in Germany under section 4 no. 14 of the VAT Act. For courses, sales and reports this can differ, which you clear with your tax adviser.

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 Germany have to charge VAT?

Yes, unless they qualify as small businesses under section 19 UStG. That applies when turnover was at most €25,000 last year and is at most €100,000 this year. The limit is hard: VAT is due on the sale that takes you over it.

Do practices in Germany need e-invoicing?

Every business must be able to receive e-invoices since 2025. Issuing is mandatory from 2027 if last year’s turnover was above €800,000, and from 2028 for domestic business-to-business sales in general. Small businesses, invoices up to €250 and tickets are exempt. Private customers still get a normal invoice.

How long do practices have to keep invoices?

Invoices and vouchers for 8 years, books for 10 years and business letters for 6 years, counted from the end of the calendar year. You can store receipts digitally in Saldiqo. The legal duty to keep records and to document your procedures stays with you.

Try Saldiqo for free

Write invoices, match payments, collect receipts and send reminders: free and without a trial period.

Start for free

This page for other countries

Niches in this industry

More industries

All industries

As of October 2026. General information, not legal or tax advice, without guarantee. For your case ask your tax adviser.