Writing invoices as a veterinarian
GOT schedule, 19 % VAT, medication & mandatory details – billed correctly
Key takeaways
- VAT rate: Veterinary services are subject to the standard 19 % VAT rate – unlike physicians, vets are not VAT-exempt.
- GOT schedule: The German veterinary fee schedule (GOT) sets the billing framework, with a one- to three-times multiplier depending on effort.
- Medication: Dispensed medicines are billed at 19 % and belong on the invoice as a separate line item.
- Mandatory details: Full mandatory details under § 14 UStG apply to vet invoices too – including a sequential invoice number.
Which VAT rate applies?
Veterinary services – unlike treatment of humans – are not exempt from VAT. Examinations, surgery, vaccinations and consultations are generally subject to 19 % VAT. The exemption under § 4 No. 14 UStG explicitly applies only to medical treatment of humans.
Only those registered as a small business under § 19 UStG show no VAT and instead add the small-business note. For most practices with employees, however, this is not an option.
Billing under the GOT
The German veterinary fee schedule (GOT) is the legal basis of every vet invoice. It defines a single fee per service that may be increased up to threefold depending on difficulty, time and circumstances. Charging below the single rate is not permitted.
List every service as its own line item with date, GOT reference and multiplier. This creates transparency for the pet owner and is the best basis if insurance reimburses part of it.
Mandatory invoice details
A vet invoice must also contain the mandatory details under § 14 UStG: full name and address of practice and pet owner, tax number or VAT ID, issue date, a sequential invoice number, quantity and type of service, service date, plus net amount, VAT rate and VAT amount.
For small amounts up to €250 gross, the simplified invoice is sufficient – without a separate VAT breakdown, but with the VAT rate stated.
Billing medication & materials
Dispensed medicines, dressing material and feed are billed in addition to the veterinary service. The standard 19 % rate applies here too. List medication as separate items with name and quantity – this is transparent and audit-proof.
Tips for faster payment
Issue the invoice right after treatment – ideally digitally. A QR code or payment link noticeably shortens time to payment. Clear payment terms (e.g. 14 days) and a friendly reminder when exceeded keep the practice’s cash flow stable.
Frequently asked questions
Are veterinary services VAT-exempt?
No. The VAT exemption for medical treatment (§ 4 No. 14 UStG) applies only to humans. Veterinary services are subject to the standard 19 % VAT rate.
What VAT rate applies to dispensed medication?
Dispensed medicines and materials are also charged at 19 % VAT and should appear as separate line items on the invoice.
Do I have to follow the GOT?
Yes. The German veterinary fee schedule is binding. You may not charge below the single rate and may increase it up to threefold depending on effort.
Does the small-amount rule apply to vet invoices?
Yes. Up to €250 gross, the simplified invoice without a separate VAT breakdown is sufficient, but the VAT rate must be stated.
Does every treatment need a sequential invoice number?
Yes. Every invoice needs a unique, sequential invoice number – a mandatory detail under § 14 UStG.
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