Peer Group: Arztpraxis

The KV pays quarterly based on services rendered to statutory health insurance patients. You submit service documentation, they calculate payment based on current point values. Payment arrives 2-3 months after quarter end. Track as accounts receivable until received. The amount varies based on services, budget constraints, and regional factors—not a fixed fee per patient.

Medical treatment services are VAT-exempt under §4 Nr. 14 UStG. This means you don't charge VAT on patient fees, but also can't reclaim VAT on purchases. Some ancillary services (cosmetic procedures, some IGeL) may be VAT-applicable—consult your Steuerberater. Practice supplies and equipment purchases include VAT you cannot recover—factor this into pricing and purchasing decisions.

IGeL are out-of-pocket services not covered by insurance. Document: patient consent form, service description, agreed price (often based on GOÄ factors). Track separately from KV and private insurance billing. IGeL income is immediate (not quarterly settlement)—good for cash flow. Some practices grow IGeL significantly; track which services have demand and profitability.

Systems like Medistar, Turbomed, or Doctena handle patient management and billing. Many export to accounting software (DATEV, lexoffice) or your Steuerberater directly. The PVS (Praxisverwaltungssystem) typically handles KV submission and GOÄ billing. Accounting receives aggregated revenue data. Don't try to track individual patient billing in accounting—let PVS handle that, export totals.