Nigerian healthcare professionals increasingly work outside of traditional hospital employment - as private practice doctors, freelance nurses providing home care, occupational health consultants, locum practitioners, and medical training facilitators. Invoicing for these private engagements requires understanding both standard Nigerian invoicing rules and the specific VAT treatment that applies to medical services.
Types of Healthcare Professional Invoicing in Nigeria
1. Private Consultation / Clinical Services
Fees charged directly to patients or their corporate health insurance providers.
Invoice example - private clinic consultation: | Description | Amount | |---|---| | General practitioner consultation (30 minutes) | ₦15,000 | | Blood pressure and blood glucose monitoring | ₦5,000 | | Prescription writing fee | ₦3,000 | | Total | ₦23,000 |
Note: Medical services are VAT-exempt - no VAT charged (see VAT section below).
2. Corporate Occupational Health Services
Many Nigerian companies retain doctors or nurses to provide workplace health services - annual medicals, first aid training, health screening days.
Invoice example - corporate health day: | Description | Amount | |---|---| | Employee health screening - 50 staff (BP, BMI, glucose, vision) | ₦375,000 | | Occupational health report and recommendations | ₦75,000 | | Medical consumables (gloves, lancets, test strips) - pass-through | ₦35,000 | | Total | ₦485,000 |
VAT treatment: Medical services component is exempt. If the occupational health report is classified as consulting (not direct medical service), FIRS may treat it as VATable - seek professional advice.
3. Home Care Nursing
Freelance nurses providing home care to patients - wound dressing, post-surgical care, elderly care.
Invoice example - home care nursing: | Description | Qty | Rate | Amount | |---|---|---|---| | Post-surgical wound care visits | 10 | ₦12,000 | ₦120,000 | | Medication administration and monitoring | 10 | ₦5,000 | ₦50,000 | | Total | | | ₦170,000 |
4. Medical Training and CPD Facilitation
Nurses and doctors who deliver first aid training, CPD courses, or health education workshops.
Invoice example: | Description | Amount | |---|---| | Basic Life Support (BLS) training - 20 staff (4-hour session) | ₦180,000 | | Training materials and certificates | ₦40,000 | | Subtotal | ₦220,000 | | VAT (7.5%) | ₦16,500 | | Total | ₦236,500 |
Note: Training and education services may be VATable (unlike direct medical services) - especially if delivered by a training company rather than a registered medical practitioner in a clinical capacity.
VAT on Healthcare Services in Nigeria
This is the most important compliance question for Nigerian healthcare professionals:
Medical and healthcare services are VAT-exempt under the First Schedule of the VAT Act. This means:
- A doctor charging for consultations: no VAT
- A nurse charging for home care: no VAT
- A hospital billing for in-patient care: no VAT
- A pharmacist dispensing prescribed medication: no VAT (pharmaceutical products are also exempt)
However, the following ARE VATable:
- Medical training and CPD facilitation (classified as professional training services)
- Occupational health consulting reports (grey area - seek FIRS guidance)
- Health software and medical equipment rentals
- Administrative management fees charged by healthcare management companies
Practical rule: If the activity is direct patient care by a registered medical practitioner, it is likely exempt. If it is training, consulting, or management, it is likely VATable.
Invoice Elements for Nigerian Healthcare Professionals
- Your full name and professional registration number (MDCN number for doctors, NMCN number for nurses)
- Practice name and address (if applicable)
- TIN - if VAT-registered (for VATable activities)
- Client or patient name
- Invoice number - sequential
- Invoice date and due date
- Itemised services - each consultation, visit, or procedure listed separately
- VAT treatment - either 0% (exempt medical services) or 7.5% (VATable services)
- Payment details
Getting Paid as a Nigerian Healthcare Professional
For Individual/Private Patients
- Collect payment at the point of service where possible
- For home care: collect a weekly or fortnightly advance
- Accept Paystack card payments or bank transfers - do not rely on cash only
For Corporate Clients
- Issue a formal invoice within 5 days of service delivery
- Include your professional registration number for credibility
- Due dates of 14–21 days are standard for corporate health billings
- Deduct WHT (5%) from payments by corporate clients is applicable to your consulting fees
For HMO Billing
Health Maintenance Organisations (HMOs) operate on their own billing schedules - typically monthly. Register as a provider, submit claim forms per their requirements, and follow up consistently on outstanding claims.
Create Your Healthcare Invoice
InvoiceGenerator.ng is free for Nigerian healthcare professionals. Create professional invoices - with or without VAT depending on service type - with Paystack payment links and WhatsApp delivery.
For more on Nigerian invoicing requirements and VAT exemptions, see our Nigerian Invoicing Guide and our post on VAT exemptions in Nigeria.