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 consultant work:
Day rate consulting
Strategieberatung, 5 Tage à €1.200 – Projekt Markteintritt DACH, März 2026
Fixed-price engagement
Organisationsberatung – Prozessanalyse und Handlungsempfehlungen
Workshop or training
Moderierter Workshop "Agile Transformation", 1 Tag, inkl. Vorbereitung
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 consultants in Germany
Consultants with revenue above €22,000/year are typically VAT-registered (19% MwSt) — at consulting day rates this threshold is reached quickly. However, you can start as Kleinunternehmer in your first year. Consulting services for clients outside Germany (non-EU) are not subject to German VAT. For EU business clients, reverse charge applies.
§19 UStG disclaimer (required if you are a Kleinunternehmer)
Gemäß §19 UStG wird keine Umsatzsteuer berechnet.
Invoicing tips for consultants
Separate consulting fees from expenses
Travel, accommodation, and other client-related expenses are typically invoiced separately as a reimbursement (Auslagenersatz). List them below your consulting fee as a separate line item: the net consulting fee, then expenses as a pass-through. Keep receipts — your client will need them.
Define the engagement clearly
"Beratungsleistungen" alone is too vague. Name the project, the period, and the output — e.g. "Strategieberatung Markteintritt DACH, Phase 1 — Analyse und Konzept." This protects you and satisfies German invoice requirements for a clear service description.
Consider payment milestones on large projects
For engagements over €5k, it is common to invoice in stages — 30% upfront, 40% at mid-point, 30% on delivery. Each milestone is a separate invoice with its own number. This is standard practice in German consulting and protects you from non-payment on long projects.
30-day payment terms are standard
German B2B invoices default to 30 days. You can shorten this — 14 days is common for smaller invoices. Some consultants offer a 2% Skonto (discount) for payment within 7 days. State payment terms explicitly on every invoice.
Frequently asked questions
Are consultants classified as Freiberufler or Gewerbetreibende in Germany?
This depends on the nature of your consulting. Pure management and strategy consulting (Unternehmensberatung) is generally classified as Gewerbe by the Finanzamt — you need to register a Gewerbe and pay Gewerbesteuer above the €24,500 exemption threshold. However, advisory work that is scientific or pedagogical in nature (coaching, academic consulting, training) may qualify as freier Beruf. Ask your Steuerberater — the classification has tax implications.
Do I need a VAT ID as a consultant in Germany?
If you are VAT-registered (Regelbesteuerer), yes — your Umsatzsteuer-ID (VAT ID) is needed for EU B2B invoices with reverse charge. If you are a Kleinunternehmer, you do not have or need a VAT ID. At typical consulting rates, most consultants exceed the €22,000 threshold quickly and become VAT-registered.
Can I invoice for travel expenses separately?
Yes — and this is the standard approach. Invoice your consulting fee first. Add a separate section or a separate invoice for travel, accommodation, and other reimbursable expenses. Attach original receipts or copies. Reimbursed expenses are revenue for income tax purposes but may be VAT-deductible — your Steuerberater can advise.
How do I handle consulting for a company outside Germany?
For EU B2B clients, apply reverse charge — invoice the net amount, include both VAT IDs, note "Reverse Charge." For non-EU clients (US, UK, UAE, etc.), no German VAT applies — invoice net only. The revenue counts toward your German income tax regardless of where the client is based.
What invoice number format should I use?
German law requires sequential, non-repeating invoice numbers — but does not specify a format. Common formats: RJ-2026-001, 2026-001, or a client-code prefix like ABC-2026-001. The key rules: the number must be unique, it must be possible to identify the sequence, and you must never reuse a number even for a cancelled invoice.
Related guides
Create a legally correct consultant invoice
Day rates, project fees, or expenses — all on one German PDF. §19 UStG or 19% MwSt. No sign-up. €1.99.
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