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 coach / trainer work:
Per-session coaching
Business Coaching, 4 Sitzungen à 60 Min. à €150 – März 2026
Corporate training day
Führungstraining für Team XY – 1 Trainingstag (8 Std.) inkl. Materialien
Coaching package
3-Monats-Coaching-Paket (12 Sitzungen) – Start 1. März 2026
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 coach / trainers in Germany
Many coaches stay below the €22,000 Kleinunternehmer threshold, especially when starting out — no VAT, no monthly returns. Coaches working with corporate clients (B2B training contracts) often grow past the threshold quickly. Some forms of coaching may qualify for VAT exemption under §4 Nr. 21 UStG (educational services) — ask your Steuerberater if you run recognised training programmes.
§19 UStG disclaimer (required if you are a Kleinunternehmer)
Gemäß §19 UStG wird keine Umsatzsteuer berechnet.
Invoicing tips for coach / trainers
Specify the number of sessions and duration
"Coaching" alone is not a sufficient service description. State the number of sessions, the duration of each (e.g. 60 minutes), and the period covered. For package billing, include the package start date and total session count.
Prepayment is common and sensible
Many coaches invoice a full package upfront. If a client pays for 10 sessions in advance, issue one invoice for the full package at the start. If sessions are delivered monthly, a recurring monthly invoice is cleaner for both parties' accounting.
Cancellation policy belongs in your contract, not the invoice
Your cancellation policy (e.g. 48-hour notice required, session forfeited if cancelled late) should be in your coaching agreement, not on the invoice. The invoice reflects what was agreed. If you invoice for a cancelled session, describe it explicitly: "Ausfallhonorar gemäß Vereinbarung – Sitzung 12. März 2026."
Online coaching is invoiced exactly the same way
There is no difference in invoicing requirements for online (Zoom/video call) vs in-person sessions. The service description should reflect the actual delivery method if it is relevant to the contract — e.g. "Online Business Coaching via Videokonferenz."
Frequently asked questions
Are coaches classified as Freiberufler in Germany?
This is genuinely ambiguous and varies by Finanzamt. Coaches with a relevant qualification (psychology degree, certified coaching diploma) and who do therapeutic or educational work are more likely to be accepted as Freiberufler. Generic life or business coaching without formal qualifications is more likely to be classified as Gewerbe. It is worth getting written confirmation from your Finanzamt at registration — the answer affects whether you pay Gewerbesteuer.
Is coaching VAT-exempt in Germany?
Only in specific circumstances. §4 Nr. 21 UStG exempts educational services delivered by recognised educational institutions. As an individual coach, you are unlikely to qualify unless you hold official recognition. Standard coaching is subject to VAT in the normal way — either §19 UStG Kleinunternehmer exemption or 19% MwSt.
Can I invoice corporate clients as a Kleinunternehmer?
Yes — your Kleinunternehmer status does not depend on who your clients are. However, some large corporates prefer suppliers with a full VAT setup because they can reclaim input VAT. If you are invoicing a company for training and they ask for a VAT number, this may be a sign that voluntary VAT registration is worth considering.
How do I invoice for a coaching programme that spans multiple months?
You have two options: one upfront invoice for the full programme, or recurring monthly invoices. If you invoice monthly, each invoice must carry a unique sequential number and describe the services for that billing period. If the programme fee is fixed but invoiced in instalments, note on each invoice that it is an instalment (Teilrechnung) and reference the total programme value.
What should I do if a client disputes a session they say was not useful?
In Germany, coaching is a service contract (Dienstvertrag) not a results contract (Werkvertrag) — you owe professional effort, not a guaranteed outcome. A signed coaching agreement that makes this distinction clear protects you legally. The invoice for completed sessions is fully collectible regardless of the client's subjective satisfaction with results.
Related guides
Create a legally correct coach or trainer invoice
Sessions, packages, or training days — all on one German PDF. §19 UStG or 19% MwSt. No sign-up. €1.99.
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