Medical Invoice Template - New Zealand

Yes. If your medical practice is GST-registered, you must display GST separately on the invoice at 15%, along with the GST registration number. The total invoice should clearly show the subtotal before GST and the GST amount. If you're not GST-registered, you can state this on the invoice. Many NZ medical providers charge GST on consultation fees and procedures, though some services may have different tax treatment—consult your accountant about your specific services and registration status.

A compliant NZ medical invoice should include your practice name and address, invoice number, date issued, patient name and address, detailed service descriptions, quantity and rate per service, subtotal, GST amount and total due, your payment terms, and payment instructions. Including your medical practitioner details (registration number if applicable) and practice contact information builds patient confidence. Clear service descriptions help patients understand charges and create a clinical record link essential for quality assurance and patient safety.

ACC-funded and private services should typically be invoiced separately on different documents, as they have different funding sources, approval processes, and billing requirements. ACC claims follow specific guidelines set by the Accident Compensation Corporation and require appropriate ACC authorisation numbers and claim codes. Private services are invoiced directly to the patient with your standard payment terms. Some practices use a combined invoice clearly distinguishing between ACC-funded lines (marked with claim numbers) and private fees to avoid confusion.

Many NZ medical practices use immediate payment or payment-on-receipt terms, particularly for consultations and routine procedures. For larger procedures or treatments, 7–14 days is common practice. State your preferred payment method clearly and consider accepting multiple payment options (EFTPOS, bank transfer, online payment platforms) to reduce payment barriers. Establish consistent terms upfront and communicate them to patients during booking or at their first visit to prevent payment disputes and improve cash flow for your practice.

Use clear, patient-friendly descriptions rather than medical codes alone. Patients need to understand what they're being charged for—for example, 'General Consultation - 30 minutes' is more transparent than a code. However, if you use medical coding systems internally (like ICD-10 or SNOMED codes for records), including the code alongside the plain description helps with clinical documentation. This approach serves dual purposes: it keeps invoices professional and understandable for patients while maintaining accurate coding for your practice management system.

Retain medical invoices for at least seven years to comply with NZ privacy and record-keeping standards, including requirements under the Privacy Act and Health Information Privacy Code. Invoices are part of the patient's financial and clinical record and may be needed for disputes, audits, or professional indemnity claims. Consider digital storage with backup systems for security and accessibility. Your medical indemnity insurer may also specify retention periods, so verify their requirements as part of your practice's documentation policy.

Issue a separate credit note or adjustment invoice that references the original invoice number, explains the reason for adjustment, and shows the credit amount (including GST if applicable). Credit notes are essential for maintaining accurate financial records and are expected by NZ accountants during tax reconciliation. If a patient disputes a charge or you've overcharged, document the reason clearly. This creates a transparent audit trail and protects your practice in case of professional inquiries or disputes. Keep both the original and adjustment invoice.

Discuss fees and payment expectations during your first consultation or at the time of booking to avoid surprises. Display your standard fee schedule in the practice and include it on your patient information forms. For procedures requiring prior approval or those with variable costs, provide a written estimate beforehand. This upfront communication reduces payment disputes and builds trust with patients. Include payment terms and methods clearly on the invoice itself. Practices with transparent fee communication experience faster payment and fewer billing-related complaints.