Receipt vs invoice in Germany — what freelancers need

A Quittung often only proves payment. A Rechnung is the tax document with required fields — critical for input VAT and clean bookkeeping.

Last reviewed: October 2026 · General information only — not tax advice.

The difference

Invoice (Rechnung): documents the supply, amounts, tax, and parties — typically with § 14 UStG fields. As a freelancer you issue outgoing invoices; from suppliers you often need full purchase invoices.

Receipt / till slip (Quittung): often only proves payment. For small amounts a simplified voucher may suffice — thresholds and required fields change; when unsure, ask for a full invoice.

Input VAT and why the document type matters

Input VAT reclaim usually needs a proper invoice. An incomplete slip may still support an EÜR expense, but fail for UStVA. Kleinunternehmer without input VAT still need receipts to evidence business costs.

Practical tips

Software/hardware: always request an invoice with VAT breakdown (PDF/e-invoice).
Photograph till slips immediately and file them — see filing workflow.
Your own work: do not send a “receipt” instead of an invoice to B2B clients — use proper invoices / e-invoices.

General information only — not legal or tax advice. Tax and e-invoice rules can change; the applicable laws control (e.g. § 19 UStG, § 14 UStG). Confirm with a tax advisor or lawyer if unsure.