The VAT rate applied to physiotherapists' invoices depends on the type of service provided. For care services provided as part of professional practice, VAT is exempt. It is then appropriate to specify on the invoice: " VAT not applicable, article 293 B of the CGI ". This exemption also includes the supply of goods directly related to care, such as splints or electrodes for example.
On the other hand, if the service provided is not considered as necessary therapeutic care, as in the case of relaxation massages for example, VAT at the standard rate of 20% applies. You will then have to add this VAT on your invoices and ensure that you declare and pay it correctly to the tax authorities.
a physiotherapist who provides care before billing her patients for it
Focus on the mandatory information on the physiotherapist’s invoice
The invoicing of services provided by a physiotherapist must meet specific requirements to comply with tax and accounting rules. According to the requirements in force, here are the mandatory details to include on each invoice:
The invoice number : This must be unique and follow a continuous numerical series without interruption;
Date of issue : The date on which the invoice is issued must be clearly indicated;
Due date : This is required if payment is not immediate. If payment is required immediately, the due date may be omitted ;
Description of the acts : The invoice must specify the services or care provided in detail;
Unit price and amount: Each service must be invoiced with its unit price, and chinese student data the total amount of each service must be clearly indicated.
Information on VAT :
For services exempt from VAT (therapeutic care), the invoice must include the following statement: “VAT not applicable, article 293 B of the CGI”;
For services subject to VAT (non-therapeutic services such as relaxation massages), the VAT rate must be indicated, as well as the total amount of VAT collected.
The total amount to be paid : The total amount, including the price of the services and VAT where applicable, must be clearly indicated.