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 graphic designer work:
Logo / brand design
Logodesign und Markenidentität für Musterfirma GmbH
UX / UI design project
UX-Design und Prototyping – App-Redesign Projekt, März 2026
Illustration or artwork
Erstellung von 5 Illustrationen für Marketingkampagne
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 graphic designers in Germany
Graphic designers typically qualify as Freiberufler and can start as Kleinunternehmer (§19 UStG) below €22,000/year — meaning no VAT charged. Once you grow past the threshold or work with large corporate clients who need to reclaim VAT, switching to standard 19% MwSt is straightforward. For non-EU clients, no VAT applies.
§19 UStG disclaimer (required if you are a Kleinunternehmer)
Gemäß §19 UStG wird keine Umsatzsteuer berechnet.
Invoicing tips for graphic designers
Separate design from usage rights
If you are granting copyright or usage rights to your work, it is worth noting this in the service description — e.g. "inkl. Nutzungsrechtsübertragung für Deutschland, unbegrenzte Dauer." This clarifies what the client is buying and protects you legally.
Include revision rounds in scope
If your price includes a set number of revisions, state it on the invoice or in the accompanying order confirmation. This prevents scope creep and payment disputes.
Deposit invoices are common
Many designers invoice 30–50% upfront. A deposit invoice (Abschlagsrechnung) is a normal German invoice for the partial amount. The final invoice subtracts the deposit paid. Both must be numbered in sequence.
PDF is the standard delivery format for invoices
Email your invoice as a PDF. German clients expect a formal PDF, not an editable file or a link. Once issued, the PDF should not be altered — keep the original for 10 years.
Frequently asked questions
Are graphic designers classified as Freiberufler in Germany?
Generally yes — graphic designers, illustrators, and UX designers typically qualify as Freiberufler under §18 EStG. This avoids Gewerbesteuer. However, if your work is primarily commercial production (e.g. print-runs, merchandise manufacturing) rather than creative design, the Finanzamt may classify you as Gewerbetreibender. When in doubt, ask your Steuerberater.
Should I include VAT on invoice for a client in another EU country?
For B2B clients in another EU country, the reverse charge mechanism applies — you do not charge German VAT; instead the client accounts for VAT in their own country. Your invoice should state "Reverse Charge" and ideally include both your Steuernummer and the client's VAT ID. As a Kleinunternehmer without a VAT ID, this gets complicated — most EU corporate clients will accept a §19 UStG disclaimer in practice.
Can I invoice for creative work before it is delivered?
Yes — you can issue an Abschlagsrechnung (partial/deposit invoice) for any agreed upfront payment. The final Schlussrechnung then covers the remaining balance and should reference the earlier deposit. Both invoices must carry sequential invoice numbers.
Do I need a separate contract alongside the invoice?
Strictly no — an invoice can stand alone. But for design projects, a short written brief or offer letter (Angebot) that the client accepted is strongly recommended. It defines scope, revision rounds, and ownership of the final files, all of which affect what you can legally invoice.
What is the correct way to invoice for ongoing retainer work?
Issue one invoice per billing period (monthly is typical). The service description should specify the period — e.g. "Designretainer März 2026 – laufende Designarbeiten". A separate invoice each month keeps records clean and avoids disputes about what was covered when.
Related guides
Create a legally correct designer invoice
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