Private dentist invoice template

How do private dentists usually invoice?

Private dentists issue a written treatment plan with costs before starting, take payment per visit at reception or a 50% deposit on larger courses such as crowns and implants with the balance at fit, and offer monthly membership plans billed by direct debit for routine care. Treatment lines are VAT exempt, while cosmetic items such as whitening may carry VAT if the practice is registered. Receipts show the GDC number and tooth notation for insurance claims.

Private dentists in this example are paid on receipt, after a 50% deposit taken before the work starts. Hourly rates run from £150 to £400.

What should a private dentist put on an invoice?

Beyond the legal basics, private dentists should:

• Reference the treatment plan number and list each item with the tooth notation.
• Take a deposit on laboratory work (crowns, implants, aligners) before the lab order is placed.
• Separate exempt treatment from any cosmetic items that carry VAT.
• Show membership plan payments as credits against the treatment they cover.

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 private dentists charge VAT?

Dental treatment by a dentist registered with the General Dental Council is exempt from VAT when its purpose is to protect, maintain or restore oral health, so most dental invoices show no VAT. Purely cosmetic treatment with no health purpose, such as tooth whitening for appearance alone, is standard rated at 20% if the practice is VAT registered. Exempt income does not count towards the £90,000 threshold, so many practices never register; those with large cosmetic income do.

On the Flat Rate Scheme the sector for private dentists 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.