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Germany Tax Information

19% MwSt (standard)

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

Freelancer Services to Invoice

  • Hourly consulting
  • Project-based work
  • Retainer agreements
  • Milestone billing
  • Rush/priority fees

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 14 or Net 30 is standard. Consider 25-50% deposits for larger projects.

Sofort fällig14 Tage netto30 Tage nettoSkonto 2% bei 10 Tagen

Payment Methods in Germany

SEPA Bank TransferPayPalGiropayKreditkarte

Freelancer Invoice Tips

  • Always use a unique invoice number
  • Clearly state payment terms upfront
  • Include detailed breakdown of work
  • Add late payment fees
  • Keep copies for tax purposes

Frequently Asked Questions

What tax rate applies to freelancer 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 freelancers in Germany?

Common payment methods in Germany include: SEPA Bank Transfer, PayPal, Giropay, Kreditkarte. Net 14 or Net 30 is standard. Consider 25-50% deposits for larger projects.

What should freelancer invoices include in Germany?

Your invoice should include: Business name, Steuernummer or USt-IdNr, Client details, Sequential invoice number. For freelancer services specifically, also include: Hourly consulting, Project-based work, Retainer agreements.

How do I invoice for hourly freelance work?

List each task with hours worked and hourly rate. Include dates and detailed descriptions.

Should I charge a deposit as a freelancer?

Yes, especially for larger projects. A 25-50% deposit protects you from non-payment.

What is required on German invoices?

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