Before you send your first invoice
Before you can legally invoice anyone in Germany, three things need to be in place:
1Register as self-employed
Submit the Fragebogen zur steuerlichen Erfassung to your local Finanzamt. If you are a Freiberufler (designer, writer, consultant, engineer, etc.) this is all you need. Gewerbetreibende must also register at the Gewerbeamt.
2Get your Steuernummer
The Finanzamt will issue your personal tax number (Steuernummer) after processing your registration — usually 4–8 weeks. You cannot send compliant invoices without this.
3Decide: Kleinunternehmer or VAT-registered?
If your annual revenue will stay under ~€22,000 you can opt for Kleinunternehmer status (§19 UStG) and skip VAT entirely. Above that threshold, you must register for VAT and file quarterly returns.
The invoice checklist
Every invoice you send must include all of the following. Missing any item makes the invoice non-compliant.
Your full name and address
Client's full name and address
Your Steuernummer (or Umsatzsteuer-ID if VAT-registered)
A unique, sequential invoice number (Rechnungsnummer)
Invoice date (Rechnungsdatum)
Date or period the service was provided (Leistungsdatum)
Clear description of the service or goods (Leistungsbeschreibung)
Net amount (Nettobetrag)
VAT amount and rate — OR §19 UStG disclaimer if Kleinunternehmer
Gross total (Bruttobetrag)
Your IBAN for payment
Formats and retention
PDF is the standard
Send invoices as PDF. Unlike Word or Excel files, PDFs cannot be easily altered after the fact, which matters for GoBD compliance.
GoBD compliance
GoBD (Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern) are Germany's bookkeeping principles. For freelancers, the main requirement is: keep unalterable copies of all invoices for 10 years, retrievable within a reasonable time.
Sequential numbering — no gaps
Your invoice numbers must be sequential with no gaps. If you delete or void an invoice, keep it on file with a cancellation note (Stornierung). Don't just delete invoice #12 and pretend it never existed.
Can you invoice in English?
Yes. German law does not require invoices to be written in German. Invoicing in English is common among freelancers working with international clients.
Two things to keep in mind:
- Amounts must be in euros (EUR) — or the euro equivalent must be clearly stated with the exchange rate used.
- The §19 UStG disclaimer (if you are a Kleinunternehmer) is best written in German or bilingual, so there is no legal ambiguity.
RechnungsJet generates fully bilingual invoices — all required fields in German and English on the same PDF.
Frequently asked questions
What is the difference between Freiberufler and Gewerbetreibender?
Freiberufler (liberal professions) include writers, designers, translators, consultants, engineers, and doctors. They register only with the Finanzamt. Gewerbetreibende run trade businesses (retail, manufacturing, some tech) and must also register with the Gewerbeamt and pay Gewerbesteuer. Both follow the same invoicing rules.
Can I start invoicing before I receive my Steuernummer?
You should wait. Without a Steuernummer, your invoice is missing a required field. In practice, some freelancers send provisional invoices noting that the Steuernummer is pending — but this creates risk and complications.
Do I need an Umsatzsteuer-ID if I invoice foreign clients?
If you are VAT-registered and invoicing EU business clients under the reverse charge mechanism, a Umsatzsteuer-ID is required. Kleinunternehmer invoicing foreign clients should seek guidance from a Steuerberater on each specific situation.
What if I make a mistake on an invoice?
Issue a cancellation invoice (Stornorechnung) that references the original by number, then issue a corrected invoice with a new sequential number. Never simply edit and resend the original.
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