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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 Ireland

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

VAT
Standard rate 23 %, reduced rates 13.5 % and 9 %, 4.8 % for livestock, and 0 %. Since 1 July 2026 a 9 % rate applies to restaurants, catering, hot takeaway food and hairdressing, excluding alcohol and soft drinks.
VAT registration
Registration is required above €42,500 a year for services and above €85,000 for goods, if at least 90 % of turnover comes from goods. Saldiqo leaves VAT off your invoices while you are below the threshold and shows how much room is left.
What goes on an invoice
Registered businesses show their VAT number. Sole traders and partnerships providing services show their tax reference number, or their full name and address, on invoices and receipts of €7 or more (section 885 TCA). Companies show their name, CRO number and registered office, and directors’ details on letters, order forms and the website.
Invoice timing
Issue a VAT invoice within 15 days after the end of the month in which the supply took place.
E-invoicing
From 1 November 2028 every business must be able to receive e-invoices. Issuing is phased in: first for suppliers to large corporates, from November 2029 for businesses trading B2B within the EU, and from 1 July 2030 under the EU VAT in the Digital Age rules. A PDF does not count as an e-invoice, and the technical specifications are not yet published.
VAT returns
VAT3 returns are filed every two months through ROS, by the 19th of the following month, or the 23rd when you file online through ROS. Saldiqo does not file returns, your accountant or ROS does.
Record keeping
Keep records for 6 years, longer while a review is open.
Late payment
Interest on late business payments is the ECB main refinancing rate (2.40 % in the second half of 2026) plus 8 points, so 10.40 %, plus fixed compensation of €40, €70 or €100 depending on the amount owed.
Getting paid
IBAN and BIC are on every invoice, plus a SEPA QR code (EPC) for banking apps that can read it.

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 Ireland have to charge VAT?

Once they are registered, yes. Registration is required from the sale that takes turnover over €42,500 a year for services or €85,000 for goods, where at least 90 % of turnover comes from goods. Below those limits Saldiqo leaves VAT off your invoices.

Do physiotherapy practices in Ireland need e-invoicing?

Not yet. From 1 November 2028 every business must be able to receive e-invoices. The duty to issue them phases in from the same date for suppliers to large corporates and later for more businesses. PDF invoices do not count as e-invoices.

How long should physiotherapy practices keep invoices?

Keep records for 6 years, longer while a review is open. 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.