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 engineer / technical consultant work:
Day rate contract
Technische Beratung – Automobilindustrie, 15 Tage à €900, März 2026
Project milestone
Ingenieurleistungen Phase 2 – Konstruktionsplanung und FEM-Analyse, Projekt Brückenbau XY
Technical report / expert opinion
Erstellung technisches Gutachten – Schadenanalyse Maschinenbauanlage XY
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 engineer / technical consultants in Germany
Engineers on day-rate contracts exceed the €22,000 Kleinunternehmer threshold almost immediately — a standard engineering day rate of €800+ means the limit is reached within 30 working days. Standard practice is 19% MwSt. If you work through a foreign agency for a project outside Germany, consult your Steuerberater on the place-of-supply rules, as German VAT may not apply.
§19 UStG disclaimer (required if you are a Kleinunternehmer)
Gemäß §19 UStG wird keine Umsatzsteuer berechnet.
Invoicing tips for engineer / technical consultants
Reference the project and client contract number
Large industrial and engineering clients process invoices against purchase orders (Bestellnummern). If your client gave you a PO number or a project code, include it on the invoice. Missing this single field is the most common reason engineering invoices get held up in corporate accounting departments.
State the performance period precisely
Engineering invoices should state exactly when the services were delivered — dates worked, or the from/to period for the billing cycle. Vague descriptions like "technical consulting" without a date range will be queried.
Travel expenses need receipts and an agreed rate
If you travel to a client site, the travel costs (Fahrtkosten) are typically invoiced as a reimbursement at cost or at the German mileage allowance rate (Kilometerpauschale: €0.30/km for cars). Agree the expense policy in your contract before you travel. Keep all receipts.
Agency contracts: check the invoicing instruction carefully
If you work through a staffing or engineering agency, they usually dictate the invoice format, VAT treatment, and payment terms in your contract. Read their supplier invoicing guide before issuing your first invoice — non-compliance can delay payment by weeks.
Frequently asked questions
Are engineers classified as Freiberufler in Germany?
Engineers with a recognised university degree (Diplom-Ingenieur, Master of Engineering, or equivalent) typically qualify as Freiberufler under §18 EStG — this is explicitly listed in the law. Technicians without a full engineering degree may be classified as Gewerbetreibende. The Ingenieurkammer (chamber of engineers) registration is separate from the Freiberufler tax classification and is not required for all engineering work.
Do I need to register with the Ingenieurkammer to invoice as an engineer?
Only for specific regulated engineering services — structural engineering, construction supervision, and certain infrastructure projects require Kammereintrag to stamp documents and take legal responsibility. For most freelance technical consulting, IT systems, or industrial engineering, no chamber registration is needed to invoice.
How do I invoice for work done through an agency?
You invoice the agency, not the end client — the agency is your direct contracting party. Use the agency's invoicing instructions, reference the timesheet or work order number they give you, and invoice to their address. The agency invoices the end client separately.
Can I deduct home office costs as an engineer?
Yes — if you work from home (e.g. for remote technical consulting, CAD design, report writing), you can deduct a portion of your home office costs. From 2023, the simplified home office deduction (Homeoffice-Pauschale) allows €6 per home office day up to €1,260/year. Alternatively, if you have a dedicated room used exclusively for work, you can deduct the proportional rent and utilities.
What is the difference between a Tagessatz and a Stundensatz?
Tagessatz is a day rate — a fixed fee for a full working day (typically 8 hours), regardless of hours worked. Stundensatz is an hourly rate. Day rates are more common in engineering contracting (especially through agencies) because they reduce the admin of timesheeting. Agree which applies in your contract; mixing them creates disputes.
Related guides
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