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Germany Tax Information

19% MwSt (standard)

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

Lawyer Services to Invoice

  • Legal consultation
  • Document review
  • Contract drafting
  • Litigation
  • Court appearances
  • Research
  • Retainer services

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

Retainer upfront. Bills typically due Net 30. Trust accounts for client funds.

Sofort fällig14 Tage netto30 Tage nettoSkonto 2% bei 10 Tagen

Payment Methods in Germany

SEPA Bank TransferPayPalGiropayKreditkarte

Lawyer Invoice Tips

  • Bill in standard increments
  • Detail each task
  • Reference case number
  • Separate disbursements
  • Include trust account details

Frequently Asked Questions

What tax rate applies to lawyer 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 lawyers in Germany?

Common payment methods in Germany include: SEPA Bank Transfer, PayPal, Giropay, Kreditkarte. Retainer upfront. Bills typically due Net 30. Trust accounts for client funds.

What should lawyer invoices include in Germany?

Your invoice should include: Business name, Steuernummer or USt-IdNr, Client details, Sequential invoice number. For lawyer services specifically, also include: Legal consultation, Document review, Contract drafting.

How should lawyers detail time entries?

Include date, task description, time spent, and attorney name. Use standard billing increments.

How do lawyers handle retainers?

Hold in trust. Bill against retainer and request replenishment when low.

What is required on German invoices?

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