How the mandate affects this sector specifically
Most revenue flows through insurers rather than patients, so a large share of invoicing is B2B and firmly inside the mandate. Patient billing is B2C and currently excluded — which means most providers will run both routes at once.
The practical next step
Separate the insurer stream from the patient stream before go-live: the first must be a structured PINT AE invoice, the second need not be. Confusing them is the most common source of rejected invoices in this sector.
This page is general guidance for the healthcare sector and does not replace tax advice specific to your business. The deadlines and scope (B2B/B2G) are federal, from the Ministry of Finance.
Last updated: 2026-08-30 — our methodology
Last updated: 2026-08-30 — our methodology