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 property manager / hausmeister work:
Monthly maintenance contract
Hausmeisterdienste – Musterstraße 12, April 2026: Treppenhausreinigung, Außenanlagenpflege, allgemeine Instandhaltung
Minor repair
Reparatur Briefkastenanlage und Türschließer – 2 Std. Arbeitsleistung à €55 + Material €28
Winter service
Winterdienst Januar–März 2026: Räum- und Streudienst nach Bedarf, pauschal pro Monat
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 property manager / hausmeisters in Germany
Self-employed Hausmeister typically register as Gewerbetreibende and charge 19% MwSt — property maintenance and caretaking are commercial activities, not liberal professions. Kleinunternehmer status (§19 UStG) is available below €22,000/year and is common for part-time or startup Hausmeister. If your private residential clients want to claim the §35a EStG tax deduction on your labour costs, your invoice must clearly separate labour from materials — and payment must be by bank transfer.
§19 UStG disclaimer (required if you are a Kleinunternehmer)
Gemäß §19 UStG wird keine Umsatzsteuer berechnet.
Invoicing tips for property manager / hausmeisters
Separate labour from materials for §35a EStG
Private homeowners and tenants can deduct 20% of qualifying Hausmeister labour costs from their tax bill under §35a EStG — but only if your invoice separates labour and materials clearly, and they pay by bank transfer. A flat-rate invoice without breakdown disqualifies the deduction. Split every time.
Include the property address
For the §35a EStG deduction, the Finanzamt requires the address where the services were delivered. Include it in the invoice description — e.g. 'Hausmeisterdienste erbracht an: Musterstraße 12, 12345 Berlin.'
Monthly retainer invoices need a scope description
If you invoice a flat monthly fee, list what is included — bin management, stairwell cleaning, lamp checks, garden maintenance. Flat-rate invoices without scope descriptions can be challenged by clients and remove the §35a deduction.
Log winter service deployments
Keep a record of winter service call-outs (date, time, conditions) to support your invoices. Property owners may audit your records, especially after incidents involving slips or falls.
Frequently asked questions
Am I a Freiberufler or Gewerbetreibender as a Hausmeister?
Gewerbetreibender. Property management and caretaking are commercial activities — not liberal professions under §18 EStG. Register a Gewerbe at your local Gewerbeamt. You will be subject to Gewerbesteuer on profits above the €24,500 exemption threshold.
What is the difference between haushaltsnahe Dienstleistungen and Handwerkerleistungen under §35a?
Both qualify under §35a EStG but with different caps. Haushaltsnahe Dienstleistungen (domestic services like cleaning, gardening, caretaking) allow 20% deduction on up to €20,000 of costs (max €4,000 tax reduction). Handwerkerleistungen (repair and craft work) allow 20% on up to €6,000 of labour costs (max €1,200 tax reduction). Maintenance and caretaking typically fall under the haushaltsnahe category; repair work falls under Handwerkerleistungen.
Do I need qualifications to work as a self-employed Hausmeister?
No formal qualification is legally required to register as a self-employed Hausmeister. However, specific tasks may require licences — electrical work requires a qualified electrician; gas and water work requires specialist certification. Only take on work within your legal competence.
Can I work for both residential and commercial clients?
Yes. Residential clients benefit from §35a EStG deductions on your labour costs. Commercial property managers (Hausverwaltungen) want standard B2B invoices with a clear VAT breakdown. Your invoice format adapts to the client type; your registration and tax obligations are the same.
How do I invoice for emergency call-outs?
Emergency call-outs (flooding, broken locks, heating failure) are billed as additional services outside your regular contract. Invoice them separately with a description of the incident, date and time, and extra charge. Having a written call-out policy agreed with the client in advance prevents disputes.
Related guides
Create a legally correct Hausmeister invoice
Labour split from materials. §35a EStG compliant. 19% MwSt or §19 UStG. No sign-up. €1.99.
Create my invoice — €1.99