The invoicing software for nutritionists and dietitians
Clinical nutrition is exempt from VAT and sports advice is not. Almost no practice does only one of the two, and as soon as they live side by side the prorrata appears: you stop deducting in full the VAT on the rent, the electricity and the software.
What is particular about invoicing for nutritionists and dietitians
What decides whether your invoice carries VAT is not your qualification alone or the price of the session: it is what the thing you did in that consultation is for.
The clinical consultation is exempt
Article 20.Uno.3º of the VAT Act exempts care given to natural persons by medical or healthcare professionals, and article 7 of Ley 44/2003, on the regulation of the healthcare professions, expressly includes dietitian-nutritionists. If what you do is prevent, diagnose or treat, your invoice goes without VAT. It is not an option: it is an exemption.
Sports advice is not
A plan to improve performance in a marathon, or a weight-loss plan for cosmetic purposes, neither prevents nor treats any illness. It goes at 21%. The same happens with talks to companies, collaborations with brands and reports for evidential purposes: change the purpose, change the VAT.
And that means prorrata
With exempt and taxable income at the same time you do not deduct all the VAT on your expenses, but the percentage that transactions carrying a right to deduct represent. During the year the previous year's final percentage is applied, and in the last return of the year the final one is worked out and adjusted. The result is always rounded up.
The income arrives in passes and follow-ups
A dearer first visit, a five-review pass, a monthly follow-up fee and the odd patient who disappears at the third. Without keeping track of how many sessions are left on each pass and which fees are up to date, the practice invoices from memory.
How it is done today, and how it looks with Cairos
The problem in a nutrition practice is not getting paid. It is that everything is invoiced the same way when half of it should not be.
A real photo of a nutrition practice in Spain: a bioimpedance scale, a tape measure, a plate of real food on the table and the patient's record on screen. Natural light, no identifiable patients.
Without Cairos
- Every invoice comes out exempt, including the sports plan and the company talk.
- Or they all come out with VAT, and the patient is charged too much.
- Nobody has worked out the prorrata, and the practice's VAT is deducted in full.
- The pass is paid for in full and recorded in pieces, as the sessions are used up.
- Supplements are sold at the same rate as the consultation.
With Cairos
- Each service is born marked as exempt or taxable on its own record.
- The invoice comes out with the treatment that belongs to it, without deciding one by one.
- The prorrata comes out of your own income and is adjusted in the last return.
- The pass is invoiced the day it is paid for, exempt or at 21% according to what it is.
- The product has its own rate in the catalogue, different from the service's.
What is exempt and what is not in a nutrition practice
The exemption covers care with the purpose of prevention, diagnosis or treatment. Anything that does not fit there carries VAT, even if the same person does it in the same room.
| Service | VAT | Why |
|---|---|---|
| A clinical nutrition consultation: digestive or metabolic conditions, allergies | Exempt | Healthcare under art. 20.Uno.3º given by a qualified healthcare professional. |
| Follow-up of a patient with diabetes, coeliac disease or high blood pressure | Exempt | There is a therapeutic purpose, which is what marks out the exemption. |
| A sports nutrition plan to improve performance | 21 % | It does not prevent, diagnose or treat an illness. |
| A weight-loss plan for cosmetic purposes | 21 % | Same reason: the purpose is not therapeutic. |
| A workshop or talk on food at a company | 21 % | The customer is a company, not a natural person being cared for. |
| A collaboration with a food brand | 21 % | It is advertising, and the advertiser needs the invoice in order to deduct it. |
| Sale of supplements or of over-the-counter product | Depending on the product | It is a supply of goods, outside the exemption. Products for human nutrition go at 10% (art. 91.Uno.1.1º) and there is a closed list that drops to 4% (art. 91.Dos.1.1º): you look product by product, you do not assume. |
| A report for evidential purposes or an expert report | 21 % | What takes it out of the exemption is the purpose, not who pays for it. |
| Teaching on a master's course or at a training centre | Exempt or taxable | It goes under the education exemption in art. 20.Uno.9º, which is a different one and has its own requirements. |
The sector's summary fits on one line: clinical nutrition is exempt and sports advice is not. And a consequence almost nobody applies: if you are registered as a professional — section two of the IAE — invoices to companies carry a 15% withholding, or 7% in the year you register and the two following, if you notify it in writing. Private patients are never withheld from.
The modelos you end up filing
| Form | When | Why in your case |
|---|---|---|
| 303 | Quarterly | Only for the taxable part — sports advice, talks, product — and with the prorrata applied to the input VAT. |
| 390 | January | The summary of the year, with the final prorrata percentage already in. |
| 130 | Quarterly | If you are an autónomo and less than 70% of your income had withholding applied. Invoicing patients, that is almost always the case. |
| 111 | Quarterly | If you have staff at the practice or pay other professionals with a withholding. |
| 115 | Quarterly | The 19% withholding on the rent for the practice. |
What you will actually use
When you register as nutrition and dietetics, Cairos switches on what a practice charging by session and by subscription needs. No warehouses and no bills of materials.
Exempt and taxable kept apart
Each service with its own treatment from its record, and the 303 with the share that belongs to it.
Passes and follow-up fees
The pass is invoiced when it is paid for and the follow-up fee is issued on its own every month. How many reviews are left is not something Cairos counts: that stays in your diary.
Prorrata
Worked out from your real income and adjusted in the last return of the year.
Health data
The patient is a contact with their tax details; the clinical detail stays off the invoice.
Try it with your practice's invoices
Free plan with up to 30 documents a year, no card needed. And if it does not work for you, your data leaves with you.
Questions from nutritionists and dietitians
Your practice invoices differently. So does the program.
No minimum term · VeriFactu included · Native support in Spanish, Catalan, Galician, Basque and English