What to write in the service description
German invoices require a clear description of the service delivered. Vague entries like "Consulting" or "Design work" are not sufficient — you need enough detail that both parties can identify what the invoice relates to. Here are examples for architect work:
HOAI phase billing
Architektenleistungen Leistungsphase 1–4 (Grundlagenermittlung bis Genehmigungsplanung) – Wohnhaus Berlin
Concept / feasibility study
Machbarkeitsstudie und Vorentwurf – Umbau Gewerbegebäude, Februar 2026
Site supervision
Bauüberwachung Leistungsphase 8 – März 2026, 12 Stunden à €120
Required fields on a German invoice
German law (§14 UStG) specifies exactly what must appear on every invoice. Missing any of these can make the invoice legally non-compliant and give the client grounds to delay payment.
Full name and address
Your legal name and address as registered with the Finanzamt. If you trade under a business name, include both.
Client name and address
The full legal name and address of the recipient — not just a trading name or contact name.
Invoice date (Rechnungsdatum)
The date the invoice was issued. Not the date the work was completed, unless they are the same.
Invoice number (Rechnungsnummer)
A unique, sequential number. Must not be repeated. Gaps are allowed; going backwards is not.
Service description (Leistungsbeschreibung)
A clear description of what was delivered and when. Vague entries are not compliant.
Net amount (Nettobetrag)
The amount before VAT. If you are a Kleinunternehmer, this is also the total — no VAT line needed.
VAT amount or §19 disclaimer
VAT-registered: show 19% MwSt. Kleinunternehmer: include the §19 UStG disclaimer instead.
Your Steuernummer or Umsatzsteuer-ID
Mandatory on every invoice. Kleinunternehmer use their Steuernummer. VAT-registered businesses use their Umsatzsteuer-ID.
IBAN for payment
Not legally required but universally expected. Include your IBAN so the client can pay by bank transfer.
VAT for architects in Germany
Architects are registered as Freiberufler and almost always exceed the €22,000 Kleinunternehmer threshold — HOAI fees on even a small project make this inevitable. Standard invoicing is with 19% MwSt. If you are just starting out or doing small feasibility studies, §19 UStG may apply temporarily. For international clients on projects outside Germany, consult your Steuerberater on the place-of-supply rules.
§19 UStG disclaimer (required if you are a Kleinunternehmer)
Gemäß §19 UStG wird keine Umsatzsteuer berechnet.
Invoicing tips for architects
Reference the HOAI phase explicitly
German clients and their accountants expect invoice descriptions to reference the HOAI Leistungsphase (LPH 1–9). "LPH 3 — Entwurfsplanung" is clearer and less disputable than "design work." It also ties the invoice to your contract scope.
Invoice in phases, not in one lump sum
HOAI structures fees across project phases. Invoicing phase by phase (as milestones are reached) is standard practice and protects you financially if the project is paused or cancelled mid-way. Each phase invoice carries its own sequential number.
Separate Nebenkosten from your fee
Incidental costs (Nebenkosten) — travel, printing plans, model-making — are invoiced separately from your HOAI fee. HOAI §14 allows a flat 3% Nebenkostenpauschale or itemised reimbursement. Be consistent and state which method applies in your contract.
State the project address
Include the project address or name in every invoice description. This makes it easy to allocate costs to the correct project in your client's accounting system and reduces queries.
Frequently asked questions
Is HOAI mandatory for all architecture projects in Germany?
HOAI (Honorarordnung für Architekten und Ingenieure) sets binding minimum and maximum fees for regulated services on construction projects in Germany. It applies to most building design and planning services. You cannot charge below the HOAI minimum (without specific exceptions) and cannot charge above the maximum. For projects outside Germany or for international clients, HOAI does not apply.
Do I need a Kammereintrag to invoice as an architect in Germany?
Yes — to use the title 'Architekt' and to stamp construction documents, you must be registered with the Architektenkammer of the relevant German state (Bundesland). Without registration, you cannot legally practice as an architect. Registration is a prerequisite before issuing invoices for architectural services.
Can I invoice for services outside the HOAI scope?
Yes. Services not covered by HOAI (e.g. project management, expert reports, feasibility studies beyond §34 HOAI) can be invoiced at freely negotiated rates — typically a day rate or project fee. These must be contractually agreed in advance. Specify clearly on the invoice that the service is not a HOAI-regulated service.
How do I invoice for a project that was cancelled before completion?
Under HOAI, you are entitled to fees for all completed phases plus a cancellation fee (in some cases up to 100% of the remaining fee, depending on your contract). Invoice for all phases completed in full, plus any agreed cancellation compensation. German courts generally uphold HOAI-based cancellation claims.
Can I work as a freelance architect in Germany without being an EU citizen?
Yes, with the right visa. Non-EU nationals typically need a self-employment visa (Niederlassungserlaubnis or Freiberufler-Visum). You also need to meet the Kammereintrag requirements, which may require recognition of your foreign architecture qualification. This process takes time — expat.fyi has a full guide to German visa options for freelancers.
Related guides
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