> ## Documentation Index
> Fetch the complete documentation index at: https://docs.opentherapy.app/llms.txt
> Use this file to discover all available pages before exploring further.

# Invoices and tax

> The two kinds of invoice on Open Therapy, how GST is treated on each, and what to hand your accountant.

<Warning>
  This page explains how Open Therapy's invoicing works. It isn't tax advice. Talk to your accountant
  about your own circumstances.
</Warning>

## Two kinds of invoice

They point in opposite directions, and keeping them straight is most of the work.

|           | Session invoice                 | Platform fee invoice                       |
| --------- | ------------------------------- | ------------------------------------------ |
| From      | You                             | Open Therapy                               |
| To        | Your client                     | You                                        |
| Covers    | The therapy session             | Platform, introduction and processing fees |
| GST       | **None** — GST-free health care | **Yes** — a taxable supply                 |
| Headed    | "Invoice"                       | "Tax invoice"                              |
| Reference | Per session                     | Like `OTF-2026-0093`                       |

## Session invoices

Issued to the client for each settled session, carrying the note *"No GST. Health services of this kind are GST-free."*

This is what the client uses to claim a Medicare or private health rebate. You don't need to do anything to produce it.

## Your platform fee invoice

A tax invoice from Open Therapy covering the fees deducted over a period. It itemises:

| Line              | GST treatment                                     |
| ----------------- | ------------------------------------------------- |
| Platform fee      | Quoted ex-GST, 10% added                          |
| Introduction fees | Quoted ex-GST, 10% added                          |
| Card processing   | Arrives GST-inclusive; the tax is carved back out |
| GST               | Shown as its own line                             |

It carries Open Therapy's ABN, and closes with a reminder that introduction fees are charged **once per client, not per session**.

Statuses: **Due**, **Processing**, **Paid**, **Refunded**. Open one at its reference to print or save it.

## Why GST is a separate line

If GST were folded into the percentages, your invoice would imply the commission was 2.75% rather than 2.5% plus tax. Separating it means the invoice shows what was actually remitted — and the GST line is the amount your accountant works with, not a figure they have to derive.

## What to give your accountant

<Columns cols={2}>
  <Card title="Income" icon="trending-up">
    Your **gross** session revenue, from the earnings screen. Not your net — the fees are an expense,
    not a reduction in income.
  </Card>

  <Card title="Expenses" icon="receipt">
    Your platform fee invoices. They show the fees ex-GST and the GST separately, which is what a BAS
    needs.
  </Card>
</Columns>

<Warning>
  Don't report your payouts as income. A payout is gross revenue minus fees. Reporting the net
  understates both your income and your deductions, and the two don't cancel out on a BAS.
</Warning>

## Reconciling a period

<Steps>
  <Step title="Gross from settlements">
    The **Gross** total on your earnings screen for the period is your session revenue.
  </Step>

  <Step title="Fees from invoices">
    Your platform fee invoices for the same period are your Open Therapy expenses, with GST separated.
  </Step>

  <Step title="Check the arithmetic">
    Gross, minus the invoice totals, should equal the payouts that landed for that period. Timing
    differences at the edges of a month are normal — a session on the 31st transfers in the following
    month.
  </Step>
</Steps>

## GST on your own services

Therapy of this kind is GST-free health care in Australia, which is why the client's invoice carries no GST. That doesn't determine whether you must be registered for GST, or how you treat other parts of your practice. Ask your accountant.

## Historical rates

Every settlement stores the rate that applied at the time. If a rate changes, your old invoices and settlements keep the old figures — nothing is retrospectively re-priced.

## Questions

[billing@opentherapy.app](mailto:billing@opentherapy.app), quoting the invoice reference. One business day.