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 heilpraktiker work:
Initial consultation
Erstanamnese und Befunderhebung, 90 Min, 15. März 2026
Treatment session
Akupunkturbehandlung – Rückenschmerzen, 60 Min, März 2026
Course of treatment
Homöopathische Behandlung – 5er-Behandlungsserie inkl. Erstgespräch und Folgetermine
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 heilpraktikers in Germany
Many Heilpraktiker treatments qualify for VAT exemption under §4 Nr. 14 UStG — therapeutic consultations and treatments whose primary purpose is to diagnose, treat, or cure health conditions are generally exempt from German VAT. This means you neither charge VAT nor need to file quarterly Umsatzsteuervoranmeldungen for exempt services. The exemption does NOT apply to wellness, cosmetic, or non-therapeutic services (e.g. relaxation massage without therapeutic indication). If you offer a mix of exempt and taxable services, consult a Steuerberater before issuing invoices — misclassifying VAT-exempt services creates liability.
§19 UStG disclaimer (required if you are a Kleinunternehmer)
Gemäß §19 UStG wird keine Umsatzsteuer berechnet.
Invoicing tips for heilpraktikers
Document the therapeutic purpose
The §4 Nr. 14 UStG exemption hinges on the medical or therapeutic nature of the service. Keeping brief records of the clinical reason for each treatment (Indikation) is good practice — both for your files and in case the Finanzamt queries your VAT-exempt status.
Separate exempt and non-exempt services on the same invoice
If you offer both VAT-exempt treatments and taxable services (e.g. selling herbal products or supplements), list them as separate line items with different VAT treatments. Bundling them into one price causes problems with your VAT accounting.
State your Heilpraktiker licence
Reference your Heilerlaubnis (licence under HeilprG) in your invoices or patient documentation. Some clients and insurers require this to process reimbursement claims.
Private health insurer billing (PKV)
If your client is reimbursed by a private health insurer (PKV), many PKV providers expect the invoice to reference the Gebührenordnung für Heilpraktiker (GebüH) service codes. While you are not legally bound by GebüH rates, using standard codes makes reimbursement smoother for your clients.
Frequently asked questions
Are Heilpraktiker classified as Freiberufler in Germany?
Yes — Heilpraktiker are typically classified as Freiberufler (liberal profession) under §18 EStG. You register with the Finanzamt, not the Gewerbeamt, and are not subject to Gewerbesteuer. You also need a Heilpraktikerzulassung from your local Gesundheitsamt before you can practise.
Do Heilpraktiker charge VAT?
In most cases, no. Therapeutic treatments by a licensed Heilpraktiker are exempt from VAT under §4 Nr. 14 UStG, provided the primary purpose is to treat, diagnose, or prevent health conditions. You do not include VAT on treatment invoices and do not file quarterly Umsatzsteuervoranmeldungen for exempt services. Non-therapeutic services (wellness, cosmetic, product sales) are not exempt.
Can clients claim Heilpraktiker costs from their health insurer?
Private health insurance (PKV) policies vary — some cover Heilpraktiker treatments, others do not. Statutory health insurance (GKV) generally does not cover Heilpraktiker. Your client is responsible for checking their policy. You issue the invoice to the patient directly; they submit it to their insurer for reimbursement.
Do I need a Steuernummer even if all my services are VAT-exempt?
Yes. You still need a Steuernummer from your Finanzamt for income tax purposes, and it must appear on your invoices. VAT exemption means you do not charge VAT — it does not exempt you from income tax or from the requirement to include your Steuernummer.
What is the Gebührenordnung für Heilpraktiker (GebüH)?
The GebüH is a voluntary fee schedule providing standard service codes and recommended prices for common Heilpraktiker treatments. It is not legally binding — you can charge more or less. However, many PKV insurers use GebüH codes to process reimbursement claims. Using them on your invoices makes it easier for PKV-insured clients to get reimbursed and is considered best practice.
Related guides
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