Chiropractor invoice template

How do chiropractors usually invoice?

Chiropractors charge a higher initial consultation fee, often with a separate report of findings visit, followed by shorter adjustment sessions sold singly or in care plans paid in advance, with payment taken at reception on the day. Treatment by a chiropractor registered with the General Chiropractic Council is VAT exempt, so only retail products carry VAT once the clinic is registered. Insurer and personal injury work is invoiced monthly with the claim reference.

Chiropractors in this example are paid on receipt. Hourly rates run from £50 to £100.

What should a chiropractor put on an invoice?

Beyond the legal basics, chiropractors should:

• Include your GCC registration number for insurer and cash plan claims.
• Show care plans with the sessions bought, used and remaining.
• Put retail items such as supports and pillows on their own standard rated line, apart from the exempt adjustments.
• For personal injury cases, invoice the solicitor or medical agency with their reference and agreed fee.

Every UK invoice, whatever the trade, must also show:

• a unique, sequential invoice number
• your business name and address (and company number if you trade as a limited company)
• the client’s name and address
• the invoice date and, for VAT invoices, the date of supply if different
• a clear description of each item of work or goods
• the amount due and when it must be paid
• your VAT number, the VAT rate per line and the VAT total, if you are VAT registered

Do chiropractors charge VAT?

Treatment whose main purpose is to protect, maintain or restore the patient's health is exempt from VAT when supplied by a professional on the relevant statutory register, so no VAT is charged and the invoice shows none. Exempt income does not count towards the £90,000 registration threshold, but sales of products and non-medical services do and are standard rated once you are registered. Exempt income is counted in flat rate scheme turnover, so the scheme is a poor fit for a mixed practice.

On the Flat Rate Scheme the sector for chiropractors is usually “Any other activity not listed elsewhere” at 12% of VAT-inclusive turnover, with a 1% discount in the first year of registration. If you spend little on goods you may be a limited cost trader and have to use 16.5% instead. The scheme suits businesses with few VAT-able costs; check it against the standard method with the VAT calculator before joining.