Physiotherapist invoice template

How do physiotherapists usually invoice?

Physiotherapists invoice per session, with an initial assessment at a higher price than follow-ups, paid on the day by card or invoiced monthly to insurers and sports clubs with the policy or authorisation number. Treatment by an HCPC-registered physiotherapist is VAT exempt, so the invoice shows no VAT on treatment, while any products sold alongside are standard rated once the practice is registered. Insurer invoices must use the insurer's fee schedule and reference number.

Physiotherapists in this example are paid on receipt. Hourly rates run from £50 to £95.

What should a physiotherapist put on an invoice?

Beyond the legal basics, physiotherapists should:

• Include your HCPC registration number; insurers and cash plans require it.
• Separate exempt treatment from standard rated products on the invoice.
• For insurer work, quote the authorisation number and use the insurer's agreed fee.
• State the session type and duration (assessment, follow-up) on each line.

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 physiotherapists 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 physiotherapists 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.