Lesson 6.2 · 4 min

Fee notes sent electronically from 1 January 2027

Open in the coursewith narrated slides, a checklist to tick off and a quiz

At a glance

1 January 2027. Self-employed dentists and dental group practices send paid fee notes to the health insurer electronically, with the patient's consent.
Where the insurer pays something back. It covers treatments for which a refund, reimbursement or subsidy is to be granted, for example at non-contract dentists.
With consent. Fee notes are only sent with the patient's consent, and only once they have demonstrably been paid.
One data set. The uniform data set is set by the umbrella body of the social insurance funds and published online.
Impossible or disproportionate. The only exception is for those for whom it is impossible or only possible with disproportionate effort.

In detail

The new duty

Federal Law Gazette I No. 64/2026 extended § 32b ASVG to dentists and dental group practices. The new version applies from 1 January 2027 § 827 ASVG:

Self-employed dentists and dental group practices whose treatments are to attract refunds, reimbursements or subsidies must send the health insurer the fee notes demonstrably paid by patients, after their consent, electronically in a uniform data set § 32b(2) ASVG.

Question	Answer
Who does it affect?	self-employed dentists and dental group practices whose treatments are to attract a refund, reimbursement or subsidy, for example as a non-contract (Wahl) dentist
What is sent?	the paid fee note, as a data set
When?	after the patient's consent
In what format?	the uniform data set set by the umbrella body of the social insurance funds and published online
Exceptions?	only where it is impossible or only possible with disproportionate effort

Separately, providers whose treatment is to attract, or has attracted, a refund, reimbursement or subsidy must help establish the patient's entitlement § 32b(1) ASVG.

What this means in practice

The patient's consent is obtained, ideally noted in the file.
Transmission is electronic, in the umbrella body's data set; check with your software supplier whether and from when your software can do it.
The fee note is only sent once it has been paid.

Checklist

We know whether our treatments attract refunds, reimbursements or subsidies.
We obtain consent to the transmission and note it.
From 1 January 2027 we can send the umbrella body's data set electronically.
Fee notes are only sent after payment.
If it's impossible or disproportionate for us, we record the reasons.

Quiz

Which fee notes must be sent electronically to the insurer from 1 January 2027?

Only those of insurer-contract patients
Only when the insurer asks
Those demonstrably paid, after the patient's consent
All of them, unpaid ones too

Show the answer

The answer is C: Those demonstrably paid, after the patient's consent. Dentists and dental group practices must send the fee notes demonstrably paid by patients, after their consent, electronically in a uniform data set (§ 32b(2) ASVG, from 1 January 2027).

Sources

This lesson's statements rest on:

Not legal advice. What counts is the acts and regulations in the Federal Legal Information System and the Austrian Dental Chamber's regulations (read on 7 October 2026). The health minister's regulation with the criteria from 2028 (§ 9b(2) GQG) had not been issued on that day. Not covered are insurer contracts, billing, data protection in detail and the employer's duties under the Worker Protection Act in detail; there is a separate course on those at aschg.globalapps.top. Not an offer of the Austrian Dental Chamber, a regional dental chamber, the BIQG or the Chamber of Commerce.