How to write an invoice in Germany: freelancer checklist

Required fields on a German invoice

For a typical B2B invoice above the small-amount threshold, include at least:

• Your full name and address (and trade name if different)
• Client name and address
• Invoice date and a unique, sequential invoice number
• Delivery or service date (or period), if different from the invoice date
• Quantity and description of goods/services
• Net amount, applicable VAT rate (e.g. 19% / 7%), VAT amount, and gross total
• Your Steuernummer and/or USt-IdNr. (VAT ID)
• Payment terms and bank details (IBAN) — strongly recommended in practice

Need help with net/gross maths? Use the MwSt calculator or read VAT on German invoices.

If you use Kleinunternehmer (§ 19)

You generally do not charge VAT, and you must state that on the invoice (reference to § 19 UStG). You still need a proper invoice number, addresses, description, and dates. Details: Kleinunternehmer guide.

What changes with e-invoices

The same commercial data still applies — but for domestic B2B, many buyers now expect a structured e-invoice (e.g. ZUGFeRD or XRechnung), not only a pretty PDF. Ask the client which profile they need before you send your first structured invoice.

See the mandate timeline and how to receive e-invoices.

Practical workflow for solo freelancers

1. Keep master data (name, address, tax IDs, IBAN) in one place and reuse it
2. Number invoices sequentially — never reuse or skip without a documented reason
3. Send a test e-invoice to large clients before the legal issuing deadline
4. Archive issued invoices in an immutable way (GoBD archiving)

Full German version: Rechnung schreiben als Freelancer →