Freelance Invoice in Germany: How to Write One, With a Sample

To write a freelance invoice in Germany, put the ten details of § 14(4) UStG on it: both parties, your tax number or VAT ID, the date, a unique sequential number, the service and when you performed it, the net amount, the VAT rate and the VAT amount. Add a due date and your IBAN. From 2027, many German business clients need an e-invoice.

This guide is for English-speaking freelancers and founders in Germany who charge VAT. It walks through each step, gives a full sample invoice with German and English labels, explains the tax number versus VAT ID question, and shows when a PDF stops being enough. If you use the small-business rule, read our Kleinunternehmer invoice guide instead: different details apply.

What do you need before your first invoice?

• Your VAT status. Small business (Kleinunternehmer) under § 19 UStG, or regular VAT? The limits are EUR 25,000 total turnover in the previous year and EUR 100,000 in the current year. Our Kleinunternehmer calculator runs in your browser and checks both limits.
• A tax number or a VAT ID. Without one of them, a mandatory detail is missing (table below).
• Your VAT rate. Under § 12 of the German VAT Act (§ 12 UStG) (opens in a new tab), the standard rate is 19 %. The reduced 7 % rate applies only to the supplies listed in § 12(2). Check once whether your service is on that list and store the rate in your template.
• Your client type. A German business, a private person or a client abroad: this decides the deadline, the format and any extra wording.

Tax number or VAT ID?

Step by step: from header to payment terms

1. Header. Your full name and full address. As a sole trader, use your first and last name; a brand name alone is not enough. Add your tax number or VAT ID (§ 14(4) no. 1 and 2 UStG).
2. Client. The client’s full name and address, including the legal form for companies.
3. Date and number. The issue date and a sequential invoice number that you use only once (no. 3 and 4). The law allows "one or more series of numbers", so a scheme like INV-2026-0042 works.
4. Service. The type and extent of the service (no. 5). "24 hours frontend development, shop relaunch project" can be checked; "consulting" alone cannot.
5. Date of service. The date or period of the service (no. 6). Under § 31(4) of the VAT Implementing Ordinance (UStDV), the calendar month is enough, for example "September 2026".
6. Amounts. Net amount per VAT rate, the rate, the VAT amount and the total (no. 7 and 8). An agreed early-payment discount (Skonto) must also be stated under no. 7.
7. Special wording. Some clients need an extra note, such as "Steuerschuldnerschaft des Leistungsempfängers" (reverse charge). See the client table below.
8. Payment terms and bank details. Not required by VAT law, but without an IBAN and a due date few clients pay on time.

Our checklist of German invoice requirements explains each of the ten details with typical mistakes. This guide focuses on the workflow.

Sample freelance invoice with 19 % VAT

Erika Muster, a fictitious web developer in Berlin, invoices one month of project work to Beispiel GmbH. All data is invented. The left column shows bilingual labels you can copy.

Always calculate VAT from the net amount: EUR 2,040.00 × 19 % = EUR 387.60. German law sets no invoice language, but under § 87 of the Fiscal Code (AO) (opens in a new tab) the tax office may ask for a translation of foreign-language documents. Bilingual labels make that unlikely to matter.

For invoices with a total of EUR 250 or less, § 33 UStDV (opens in a new tab) allows a short version: your name and address, the date, the service, the total including VAT, and the VAT rate. Client details, invoice number and tax number can be left out.

Which extra details does each client need?

Whether a service to an EU client really falls under reverse charge depends on the place of supply. Check it with a tax adviser before your first invoice to such a client.

When does a freelancer need an e-invoice?

Under § 14(1) UStG (opens in a new tab), an e-invoice is an invoice in a structured electronic format that allows electronic processing. A PDF from Word or Google Docs is not an e-invoice; it is an "other invoice" (sonstige Rechnung). The obligation covers services to businesses when both sides are established in Germany. The transition rules are in § 27(38) UStG (opens in a new tab):

Two details from the wording: the year in which you performed the service decides, and for services in 2026, no. 1 sets 31 December 2026 as the transmission deadline. If you invoice December work only in January 2027, agree the approach with your tax adviser. Our guide to Germany e-invoicing 2027 explains the EUR 800,000 threshold in detail.

Receiving e-invoices has been mandatory for all German businesses since 1 January 2025. How that works for a one-person business is covered in e-invoicing for freelancers.

Common mistakes and how to fix them

How to write and check an invoice with docutools.pro

Check a PDF or paper invoice:

1. Open the German invoice requirements checker in "Checklist" mode. It runs in your browser; your data does not leave your computer.
2. Under "Invoice type", choose "Full invoice (> €250 gross)" or "Simplified invoice (≤ €250 gross)".
3. Tick the details your invoice contains and click "Check mandatory fields". "Missing fields" lists what is left. The tool does not check arithmetic or number sequences.

Create an e-invoice:

1. Open the XRechnung generator. Single invoices need no account; the data is sent to our server to build the file.
2. Fill in "Company": invoice number, date, due date, your details and the client’s.
3. Under "Items", enter the service, quantity and unit price, and pick 19 % or 7 %. There is no separate date-of-service field, so put the period in the item description.
4. Under "Generate & download", choose "ZUGFeRD PDF" or "XRechnung XML". You can then check the XML file in the XRechnung validator.

The generator fixes the country to DE and does not create corrections, so it does not suit clients in other EU countries. CSV batch processing for many invoices is part of the Pro plan.

Checks after you are done

• Are the date of service and the invoice number on the invoice?
• Does net × rate give exactly the VAT amount shown?
• Is the due date a calendar date, ideally as agreed in the contract?
• Will you find the invoice again in eight years?
• Does this client need an e-invoice from 2027?

More guides on templates, special invoices and software are on our invoicing in Germany hub.

Sources

• § 14 UStG (issuing invoices) (opens in a new tab)
• § 14a UStG (extra duties in special cases) (opens in a new tab)
• § 14b UStG (keeping invoices) (opens in a new tab)
• § 27(38) UStG (e-invoicing transition rules) (opens in a new tab)
• § 33 UStDV (small-amount invoices) (opens in a new tab)
• § 286 BGB (default) (opens in a new tab) and § 288 BGB (default interest) (opens in a new tab)

Last reviewed: October 2026

This article is general information, not tax or legal advice.