Use case · Freelance

Writing an invoice as a freelancer

Clean invoices without tax stress: all mandatory details under § 14 UStG, correct IBAN, early-payment discount rules and default interest, created in under two minutes and downloaded as a PDF.

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What must appear on a freelancer's invoice?

As a freelancer you count for tax purposes as a sole trader or self-employed professional. For the tax office to recognise your invoices, and for your client to be able to deduct input VAT, all mandatory details under § 14 (4) UStG must be complete. If even one is missing, the recipient can reclaim the input VAT and you are left with a disputed invoice.

The nine mandatory details at a glance:

Full name and address of you and your client
Tax number (from the tax office) or VAT identification number (from the Federal Central Tax Office)
Date of issue
Sequential, unique invoice number, gaps are allowed, duplicates are not
Quantity and standard commercial description of the service
Time of supply or supply period (even when it matches the invoice date, the note “date of supply equals invoice date” is enough)
Amount broken down by tax rate
Tax rate and tax amount, or, for small businesses, the reference to § 19 UStG
For invoices over €250 gross these details are mandatory; below that (small-amount invoice) simplified details suffice.

A tip from practice: write your invoice number in a format that lets you infer the year, for example 2026-001. At the next tax change or a tax audit it will save you hours.

Tax number or VAT ID, what belongs on the invoice?

Both are allowed, but not arbitrarily. If you invoice only within Germany, the tax number is enough. As soon as a client is based in another EU country and you bill under the reverse-charge procedure, you mandatorily need the VAT ID (structure in DE: DE + nine digits).

Important for data protection: if you invoice private clients without a VAT ID, your private tax number must appear on the invoice. Many freelancers therefore additionally apply for a VAT ID, it is not personal and protects your private identification number from being spread around. You apply for it free of charge at the Federal Central Tax Office.

Phrasing early-payment discount, payment term and default interest correctly

A clear payment note shortens the payment term by 8 to 12 days on average. The recommended formula is “14 days net, 2% discount for payment within 7 days”. Important: an early-payment discount is, for VAT purposes, a subsequent reduction of the consideration, if it is taken, you must file a corrected advance VAT return.

If the client does not pay, you automatically fall into default at the latest 30 days after receipt of the invoice (§ 286 (3) BGB). A reminder is not strictly required, but courteous. Default interest in B2B dealings is 9 percentage points above the base rate, and 5 points in B2C dealings. Current base rate for the first half of 2026: 3.12%, so 12.12% default interest per year towards business customers.

In addition, towards companies you may charge a flat-rate default fee of €40 (§ 288 (5) BGB). You do not have to announce it separately.

IBAN requirement and SEPA conformity

Since 2014, stating the full IBAN and the BIC has been standard on domestic invoices. Giving only the account number/sort code is no longer SEPA-conform and is rejected by many accounting systems. If you bill on a recurring basis, a SEPA direct debit mandate pays off, you keep control over the receipt date and drastically reduce outstanding amounts.

Tip: separate your business account from your private one. While this is not legally required for self-employed professionals, it makes bookkeeping enormously easier and protects your private IBAN from unauthorised direct debits if an invoice ends up in spam.

Retention, archiving and GoBD

Invoices must be retained for ten years in an audit-proof manner, this is required by the Principles for the proper keeping and retention of books (GoBD). Important: a PDF in an email attachment is not enough if it can be changed afterwards. You need unalterable storage, either an audit-proof DMS or at least a PDF/A variant.

Practical workflow: create the invoice as a normal PDF, then convert it with the PDF/A converter into an archive-compliant format and send both versions, PDF/A to yourself, the normal PDF to the client. If the client requires digitally signed documents, additionally use Sign PDF.

Typical pitfalls for freelancers

Invoice numbers issued twice: a classic at year-end. Set up a format with a year prefix (2026-001), the tax office checks this routinely.
Supply period forgotten: even if the day the invoice is issued is identical to the day of supply, it must be stated explicitly. A note is enough.
Gross/net mix-up: on B2B invoices always show net + VAT + gross. For B2C the gross is enough, but it looks unprofessional.
Input VAT thrown away: if a mandatory detail is missing, the client can later reclaim the input VAT. In the worst case you then have to rewrite the whole thing.
Early-payment discount booked incorrectly: if the client takes the discount, you owe the tax office less VAT. Correct the next advance VAT return, otherwise you pay too much.
VAT ID not checked: for EU dealings, run a VIES check (qualified) and file a screenshot. Otherwise you are liable for the VAT in a dispute.

Enough theory, write your next invoice in two minutes

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Frequently asked questions from freelancers

Do I have to show VAT as a freelancer?

Yes, as soon as you do not fall under the small-business scheme of § 19 UStG (turnover in the previous year below €25,000, and in the current year expected below €100,000, new thresholds since 1 Jan 2025). Otherwise the standard rate of 19% or the reduced rate of 7% applies, depending on the service.

How quickly must the invoice be issued after the service is rendered?

For taxable services, within 6 months, otherwise late-payment surcharges loom. Usual and sensible: on the day the service is rendered, or at the latest 14 days afterwards. The earlier, the sooner the money is in the account.

Can I correct an invoice that has already been sent?

Yes, but not delete it. You must issue an invoice correction (also called a credit note) with a negative amount and then issue the correct invoice again, with its own sequential number. Both documents remain permanently in your records.

Which software does the tax office recognise as GoBD-compliant?

GoBD is not a software certification but a requirement on the process. What matters is: immutability, completeness, traceability, timely recording. PDF/A archiving meets these requirements provided the original documents are not overwritten.

What if the client does not pay the invoice?

30 days after receipt you automatically fall into default. First send a courteous payment reminder, then a first and second dunning notice. If that fails, you can initiate a judicial dunning procedure, cheaply via the online dunning portal of the respective federal state.