The Delta blog

VAT for private practitioners in 2026: exemption thresholds, and exemption of care

VAT for private practitioners in 2026: exemption of care, basic VAT exemption (€37,500 excl. tax for services), thresholds, Article 293 B statement, and services subject to VAT.

Sept. 14, 2026↗

Occupational therapy reimbursement: coverage and financial aid

Reimbursement for private practice occupational therapy in 2026: session prices, MDPH, PCH, MaPrimeAdapt', and supplementary health insurance (mutuelle). Funding memo to download.

Sept. 14, 2026↗

Individualised treatment plan (PTI): template

Individualised treatment plan (PTI) in psychomotor therapy: structure, measurable objectives, and downloadable template. The link between assessment and follow-up.

Sept. 14, 2026↗

Speech and language therapy session notes: what to write down and template to download

Speech and language therapy session notes: what they should contain, their place in the patient file, and how they differ from the assessment report. Template included.

Sept. 14, 2026↗

AMO billing errors in speech and language therapy: how to avoid them

AMO billing errors that trigger rejections and overpayments in speech and language therapy: concrete cases regarding the billing unit, assessment, renewal, IFD, and DAP. Reference sheet to download.

Sept. 14, 2026↗

Mon soutien psy in 2026: what is changing for psychologists

Mon soutien psy in 2026: 12 sessions, €50 per session, direct access, third-party payment. What is changing for psychologists and how to become contracted. Guide to download.

Sept. 14, 2026↗

Osteopathy session tracking sheet: what to note and template to download

Osteopathy session tracking sheet: what it should contain, its place in the patient file, and traceability from one session to another. Template to download.

Sept. 14, 2026↗

Dietetic consultation invoice: template and mandatory information

Dietetic consultation invoice: mandatory information, VAT, non-reimbursement by Assurance Maladie and transmission to the supplementary health insurance. Template to download.

Sept. 14, 2026↗

Osteopath referral letter: when and how to refer

Osteopath referral letter to the doctor: when to refer (red flags, exclusion diagnosis) and how to write a clear letter. Template to download.

Sept. 14, 2026↗

Psychiatrist's letter to the treating physician: content and template

The psychiatrist's letter to the treating physician: its role in coordination, the framework of shared medical confidentiality, and what it must contain. Template to download.

Sept. 14, 2026↗

Dietitian's letter to the doctor: template and outline to download

The dietitian's letter to the doctor: what it is used for, what it should contain, and when to send it for care coordination. Outline to download.

Sept. 14, 2026↗

Psychiatric discharge letter: structure and template

Psychiatric hospitalisation discharge letter: structure, admission status, discharge treatment, and follow-up. Difference with the liaison letter. Template included.

Sept. 14, 2026↗