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 driving instructor / fahrlehrer work:
Standard driving lesson
Fahrstunde 45 Min – Fahrschüler Max Mustermann, März 2026 (10 Fahrstunden à €45)
Theory course
Theoretischer Grundkurs – Klasse B, 12 Unterrichtseinheiten, März 2026
Special instruction package
Übungsfahrten Paket – Autobahn, Nacht und Überland, 3 Fahrstunden
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 driving instructor / fahrlehrers in Germany
VAT treatment for driving instruction in Germany depends on the licence category and your revenue level. Standard car licence instruction (Klasse B) is subject to 19% MwSt — the EU Court of Justice has confirmed that standard driving instruction does not qualify as VAT-exempt educational service under §4 Nr. 21 UStG. Driving instructors with annual revenue below €22,000 may use the Kleinunternehmer rule (§19 UStG) and charge no VAT. Professional driver training (Klasse C, CE, D — trucks and buses) and specific safety-related instruction may have different treatment. Consult your Steuerberater to confirm the correct VAT approach for your instruction type.
§19 UStG disclaimer (required if you are a Kleinunternehmer)
Gemäß §19 UStG wird keine Umsatzsteuer berechnet.
Invoicing tips for driving instructor / fahrlehrers
Invoice the student, not the school (if self-employed)
If you are genuinely self-employed, your invoices go to each student directly (or their parents if the student is a minor). If you work as a subcontractor for a driving school, you invoice the school. Get this right from the start — incorrect invoicing creates problems with both your income tax and the driving school's records.
Include the student's name in the service description
Driving instruction invoices typically name the student for clarity. If parents are paying, address the invoice to the parent but note the student's name in the service description.
Keep a lesson log
German law requires driving schools to keep records of lessons given (Ausbildungsnachweis). Even as a self-employed instructor, maintain a log of lessons per student — it protects you if a student disputes the number of lessons delivered.
Cancellation fees need a written policy
You can charge for lessons cancelled without adequate notice, but only if your student contract (Ausbildungsvertrag) sets out this policy in advance. State your cancellation terms in writing before lessons begin — do not add surprise charges to the invoice later.
Frequently asked questions
Am I a Freiberufler or Gewerbetreibender as a Fahrlehrer?
Driving instruction is classified as a Gewerbe (commercial activity) in Germany — not a liberal profession under §18 EStG. Register a Gewerbe at your local Gewerbeamt. You are subject to Gewerbesteuer on profits above the €24,500 exemption threshold.
Do I need a Fahrschulzulassung to invoice as a self-employed instructor?
Yes. To operate a driving school independently, you need a Fahrschulzulassung from the relevant state authority and a Fahrlehrerschein (driving instructor's licence). Working without the proper licences is a criminal offence under the Fahrlehrergesetz.
Do driving lessons attract VAT?
Standard car licence instruction (Klasse B) is subject to 19% MwSt — it is not VAT-exempt educational training for German VAT purposes. If your annual revenue is below €22,000, you may use the Kleinunternehmer rule (§19 UStG) and charge no VAT. Professional vehicle licences and advanced safety training may have different rules — check with your Steuerberater.
Can I invoice for cancelled lessons?
Yes, if your contract with the student includes a cancellation policy. German law allows you to charge for lessons cancelled without adequate notice (typically 24–48 hours), provided this is agreed in writing beforehand. State your policy in the Ausbildungsvertrag.
What is the Ausbildungsvertrag and does it affect my invoices?
The Ausbildungsvertrag is the mandatory training contract between instructor and student. It must specify the licence class, course structure, and fees. Your invoices should be consistent with this contract. The Fahrschüler-Ausbildungsordnung (FahrschAusbO) sets out what must be in the contract.
Related guides
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