Last updated: 15 July 2026
A freelance architect invoice in Germany is typically billed against the HOAI fee schedule by Leistungsphase, and must include a sequential invoice number, your Steuernummer or Umsatzsteuer-ID, the net amount, and 19% MwSt in almost all cases since HOAI fees exceed the €25,000 Kleinunternehmer threshold quickly. Architects register as Freiberufler under §18 EStG and must also hold a Kammereintrag with their state Architektenkammer.
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 to 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 €25,000 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 to 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. §14 HOAI lets you agree Nebenkosten as a flat rate (Pauschale) or bill them itemised; if nothing was agreed, they are billed itemised. 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) is the fee schedule for architecture and engineering planning in Germany. Since 1 January 2021 its fees are no longer binding: after a 2019 EU Court of Justice ruling, you and your client can agree any fee in text form. If you agree nothing, the HOAI base fee (Basishonorarsatz) applies. Most contracts still use its phases and fee tables as the reference.
Do I need a Kammereintrag to invoice as an architect in Germany?
To call yourself 'Architekt' and to sign building applications (Bauvorlageberechtigung), you must be registered with the Architektenkammer of your German state (Bundesland). Some planning work can be done without registration, but not under that title, so register before you market yourself as an architect.
Can I invoice for services outside the HOAI scope?
Yes. Since 2021 every fee can be freely agreed in text form, and services outside the HOAI phases (e.g. project management, expert reports, feasibility studies) are usually billed at a day rate or project fee. Agree the rate before you start and describe the service clearly on the invoice.
How do I invoice for a project that was cancelled before completion?
If the client ends the contract without good cause, you keep the fee for work already done, and for the rest you can claim the agreed fee minus what you save by not doing it (§648 BGB). For that unperformed part the law presumes you are owed 5% unless you show more. Invoice completed phases in full and the cancellation claim as a separate line.
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 residence permit for self-employment (§21 AufenthG, often called the freelance visa), unless they already hold a permit that allows it, such as a Niederlassungserlaubnis. 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
Create a legally correct architect invoice
HOAI phases, Nebenkosten, or hourly: all on one German PDF. 19% MwSt included. No sign-up. €1.99.
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