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Germany Tax Information

19% MwSt (standard)

MwSt/USt is 19% standard, 7% reduced. Kleinunternehmer exemption under €22,000 annual revenue.

Consulting Services to Invoice

  • Strategy consulting
  • Management consulting
  • Advisory services
  • Workshop facilitation
  • Retainer arrangements
  • Project consulting

Invoice Requirements in Germany

Business name
Steuernummer or USt-IdNr
Client details
Sequential invoice number
Invoice and delivery date
Net amount, tax rate, tax amount
Gross total

Payment Terms

Net 30 is standard. Milestone payments for large engagements.

Sofort fällig14 Tage netto30 Tage nettoSkonto 2% bei 10 Tagen

Payment Methods in Germany

SEPA Bank TransferPayPalGiropayKreditkarte

Consulting Invoice Tips

  • Include professional credentials
  • Break down phases clearly
  • Document deliverables
  • Consider value-based pricing
  • Reference engagement letter

Frequently Asked Questions

What tax rate applies to consulting invoices in Germany?

Germany has 19% MwSt (standard). MwSt/USt is 19% standard, 7% reduced. Kleinunternehmer exemption under €22,000 annual revenue.

What payment methods are common for consultings in Germany?

Common payment methods in Germany include: SEPA Bank Transfer, PayPal, Giropay, Kreditkarte. Net 30 is standard. Milestone payments for large engagements.

What should consulting invoices include in Germany?

Your invoice should include: Business name, Steuernummer or USt-IdNr, Client details, Sequential invoice number. For consulting services specifically, also include: Strategy consulting, Management consulting, Advisory services.

How should consultants structure invoices?

Include engagement reference, billing period, hours or deliverables, expenses, and payment terms.

Should consultants charge for travel?

Yes, charge 50% of hourly rate for travel or include in project fee. State policy upfront.

What is required on German invoices?

§14 UStG requires: names, addresses, tax number, invoice number, date, description, VAT breakdown, total.