Physiotherapy Invoice Template - New Zealand

Yes, physiotherapy services are subject to 15% GST unless specifically exempt. You must include GST on your invoice if you're registered with the IRD, shown clearly as a separate line item. However, ACC-billable treatments often use GST-exempt invoicing through their provider portal, while private sessions include standard GST. Check your IRD registration status and any agreements with insurers or ACC to ensure compliance. Most private patients expect to see GST itemized separately on their invoice.

ACC and private billing must be separated completely. Create distinct invoices or clearly labeled sections for each—never mix ACC and private charges on the same line. ACC-covered treatments should be submitted through your ACC provider portal using their billing system, while private sessions are invoiced directly to the patient with standard payment terms. This separation ensures services are processed correctly through their respective billing channels, prevents claim rejections, and provides clarity for both you and the patient regarding what's covered under ACC and what's private liability.

Yes, physiotherapy assessments should be itemized separately from treatment sessions on your invoice. Assessments involve distinct clinical activities—examination, movement testing, and diagnosis planning—that differ significantly from treatment delivery. Separating assessments provides transparency to patients, supports accurate insurance claim submissions (as many plans reimburse assessments at different rates), and demonstrates the clinical value of your diagnostic work. Always list the assessment with its own line item, including the date and agreed rate. This practice improves patient understanding and increases claim approval rates.

List each treatment modality as a separate line item: Initial Assessment, Manual Therapy, Dry Needling, Exercise Prescription, or Sports Massage. Include the quantity (number of sessions), rate per session, and total for each service type. This breakdown provides clarity to patients about what they're paying for, supports insurance claim submissions with proper categorization, and helps you track revenue by service type. Detailed itemization also reduces claim denials and improves patient satisfaction by showing exactly what services were delivered. Avoid generic descriptions—specificity matters for both billing and clinical records.

You can either invoice multiple treatments as separate line items (if they were distinct clinical activities billed separately) or combine them into one session charge depending on your practice model and insurance agreements. Some physiotherapists charge one session rate that encompasses all modalities provided in that appointment, while others itemize each treatment separately. Check your insurance provider agreements, as some require separate line items for different treatment types even within a single visit. Your approach should be consistent across invoices and clearly communicated to patients beforehand.

Standard payment terms range from immediate payment to 14-30 days from invoice date, depending on your patient type. Private patients typically pay on the day of service or within 7 days, while corporate or insurance billing may allow 30 days. Clearly state your terms on every invoice—"Payment due upon receipt" or "Due 7 days from invoice date"—along with accepted payment methods and your bank transfer details. Transparent payment terms reduce delays, improve cash flow, and prevent billing disputes. Consistency in your terms across all invoices strengthens your billing process.

Telehealth consultations are invoiced the same as in-person sessions with GST applied, but clearly labeled as "telehealth consultation" or "online physiotherapy session" for record-keeping and claim purposes. ACC has specific eligibility criteria for telehealth claims, so verify before billing. Charge your standard rate adjusted for the scope of assessment or treatment possible online. Include the date, duration, and service description on your invoice. Note that some insurance schemes may apply different rebate rates for telehealth versus in-person services, so confirm your patient's coverage before service delivery.

Your invoice must include your practice details (name, address, IRD number), patient name and date of birth, invoice number and date, clear treatment descriptions with service dates, applicable treatment codes (ACC codes or practice codes), quantity and rate for each service, GST amount, total charged, and your payment details. Include any relevant referral information or provider authorization numbers. Complete, accurate invoices significantly improve claim approval rates and reduce processing delays. Insurance companies require this information for verification and processing, so review your insurer's requirements before generating invoices to ensure compliance.