How to Invoice as a Freelancer in Germany (Freiberufler Guide)
Invoicing in Germany as a self-employed person involves a few rules that UK or US freelancers might not expect: compulsory fields, VAT handling and specific wording if you use the Kleinunternehmer exception. Getting these right from the start saves headaches at tax time.
Required fields on a German invoice
- Your full name and business address.
- Your client's full name and address.
- Your Steuernummer (tax number) or Umsatzsteuer-Identifikationsnummer (VAT ID).
- A unique, sequential invoice number.
- The invoice date.
- A description of the service or goods provided.
- The net amount (Nettobetrag).
- The VAT rate and amount, or the Kleinunternehmer note if applicable.
- The gross total (Bruttobetrag).
- Payment terms and bank details.
The Kleinunternehmerregelung (small business rule)
If your annual turnover is below the applicable threshold (currently 22,000 euros in the preceding year), you can apply the Kleinunternehmerregelung. This means you do not charge VAT, but every invoice must include the following note: Gemaß §19 UStG wird keine Umsatzsteuer berechnet. Missing this note is a common and easily avoidable mistake.
If you charge standard VAT
Freelancers subject to the standard 19% VAT rate (or the reduced 7% for some services) must state the net amount, the applicable VAT rate, the calculated VAT amount and the gross total as separate line items. The client can then reclaim the VAT as input tax if they are VAT-registered.
The Rechnungsnummer (invoice number)
German law requires a consecutive, unique invoice number with no unexplained gaps. There is no prescribed format. Most freelancers use a simple year-prefixed sequence: 2025-001, 2025-002, and so on.
Retention periods
Freelancers in Germany must retain invoice copies for 10 years (commercial invoices) from the end of the financial year in which the invoice was issued. Keep digital or physical copies accordingly.
Invoice Studio handles the required fields, calculates net, VAT and gross amounts automatically, and maintains a sequential invoice number for each client. For a broader overview of what every invoice should include, see our guide to how to write an invoice. This is general information and does not constitute tax or legal advice.
Common questions
- What must a German freelancer invoice include?
- At minimum: your full name and address, your client's name and address, your Steuernummer or VAT ID, a unique invoice number, the invoice date, a service description, net amount, VAT details (or a Kleinunternehmer note), and the gross total. This is general information, not legal advice.
- What is the Kleinunternehmerregelung?
- It is a German tax rule that exempts businesses below a turnover threshold from charging VAT. If you qualify, you must add the note 'Gemaß §19 UStG wird keine Umsatzsteuer berechnet' to every invoice. This is general information, not legal advice.
- Do German freelancers need a tax number on invoices?
- Yes. German invoices must include either a Steuernummer (issued by your local tax office) or a Umsatzsteuer-Identifikationsnummer (VAT ID). Missing either is a formal error that can invalidate the invoice. This is general information, not legal advice.