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 journalist work:
Published article / feature
Presseartikel – 'Digitalisierung im Mittelstand', Erstveröffentlichung Magazin XY, März 2026, inkl. Erstveröffentlichungsrecht Print und Online
Interview / reportage
Interview und Reportage – Bundestag-Berichterstattung, Woche 12/2026, 2 Tage à €400
Editorial / proofreading
Lektorat und Redaktionsarbeit – 8 Stunden, Ausgabe April 2026
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 journalists in Germany
Freelance journalists have a split VAT situation. Published articles, reportage, and written works protected by copyright — delivered to a publisher — typically attract the reduced 7% MwSt rate under §12 Abs. 2 Nr. 7 UStG. Advisory services, editorial consulting, and training attract 19% MwSt. If you are below €22,000/year, the Kleinunternehmer exemption (§19 UStG) means no VAT at all. If you invoice a publisher for an article (7%) and separately for an editorial meeting (19%), split them into separate line items with the correct rate on each. Never apply a blended rate. KSK membership does not change your VAT obligations.
§19 UStG disclaimer (required if you are a Kleinunternehmer)
Gemäß §19 UStG wird keine Umsatzsteuer berechnet.
Invoicing tips for journalists
7% or 19%? Know which applies
Published written works under copyright typically attract 7% MwSt. Advisory sessions, training, or consulting services attract 19%. If you write an article (7%) and attend an editorial meeting billed separately (19%), split them into separate invoice lines. Never apply a blended rate.
State usage rights clearly
Specify whether you are granting first publication rights only (Erstveröffentlichungsrecht) or broader rights. If a publisher wants to reprint, archive online, or license to third parties, that is usually a separate fee. Include this in the service description — e.g. 'inkl. Erstveröffentlichungsrecht Print und Online, Archivrecht 12 Monate.'
Apply for the Künstlersozialkasse (KSK)
As a self-employed journalist, you may qualify for KSK membership — which pays roughly half your health and pension contributions. Apply via kuenstlersozialkasse.de as soon as you start earning regularly from journalistic work. KSK does not appear on your invoices.
Kill fees are invoiceable income
If a publisher commissions an article and then cancels it, you are typically entitled to a kill fee (Ausfallhonorar) under your freelance agreement. Invoice it separately — e.g. 'Ausfallhonorar gemäß Rahmenvereinbarung – Artikel XY.' It is income and must be declared.
Frequently asked questions
Are journalists classified as Freiberufler in Germany?
Yes — freelance journalists are listed as a freier Beruf under §18 EStG. You register with the Finanzamt as a Freiberufler. No Gewerbesteuer applies. You also qualify for the Künstlersozialkasse (KSK) if journalism is your main income source.
What VAT rate applies to journalism invoices?
Published written works (articles, reportage) with copyright protection typically attract 7% MwSt. Advisory, consulting, or training services attract 19%. If you are a Kleinunternehmer under §19 UStG, no VAT applies at all. Check with your Steuerberater which of your activities qualify for the 7% rate — misapplying it creates liability.
What is the Künstlersozialkasse and does it apply to journalists?
The KSK is a social insurance scheme for self-employed artists and journalists in Germany. If you qualify, you pay roughly 50% of the normal social insurance contribution — the other half is covered by a levy on companies that commission creative services. It covers health, pension, and long-term care. Apply via kuenstlersozialkasse.de.
Can I invoice in English as a journalist working in Germany?
Yes. There is no legal requirement for invoices to be in German. However, if you publish in German media, your service description may name the article or project in German for clarity. The mandatory fields (Steuernummer, amounts, dates) can be in either language.
Do I need a press pass (Presseausweis) to invoice as a journalist?
No. A press pass is not a legal requirement to work or invoice as a freelance journalist. Press passes (issued by organisations like the DJV or dju) provide practical access benefits — press conferences, accreditation — but are not required to register with the Finanzamt or issue invoices.
Related guides
Create a legally correct journalist invoice
7% or 19% MwSt — both handled correctly. Usage rights noted. German PDF, instant download. No sign-up. €1.99.
Create my invoice — €1.99