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 lawyer / rechtsanwalt work:
Hourly legal advisory
Rechtsberatung – Vertragsrecht, 3 Stunden à €250, März 2026
Document drafting
Erstellung Aufhebungsvertrag und Abfindungsberechnung inkl. Besprechung
Court representation
Prozessvertretung AG München, Az. 12 C 1234/26 – Verhandlung 15. März 2026, RVG-Gebühren gemäß Kostenfestsetzung
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 lawyer / rechtsanwalts in Germany
Lawyers in Germany charge 19% MwSt on legal services to German clients. The Kleinunternehmer option (§19 UStG) technically exists but is rarely used by practising lawyers — professional income typically exceeds €22,000 quickly. For EU B2B clients, the reverse charge mechanism applies and you do not charge German VAT. For non-EU clients, legal services may be zero-rated — the place of supply follows the client's location. Consult your Steuerberater on cross-border mandates.
§19 UStG disclaimer (required if you are a Kleinunternehmer)
Gemäß §19 UStG wird keine Umsatzsteuer berechnet.
Invoicing tips for lawyer / rechtsanwalts
RVG vs. hourly rate — be explicit on the invoice
If you are billing under the statutory fee schedule (Rechtsanwaltsvergütungsgesetz, RVG), reference the relevant fee provisions (Gebührentatbestände) on the invoice. If you have a fee agreement (Honorarvereinbarung) for hourly rates, reference the written agreement. Never mix both on the same invoice without clear separation.
Disbursements are a separate line item
Court fees (Gerichtskosten), process server fees, translation costs, and other third-party costs you pay on the client's behalf should be listed separately — clearly marked as Auslagen (passed-on costs). These are reimbursements, not your fee.
Retainer invoices: reference the mandate agreement
If the client pays a monthly retainer (Pauschalhonorar), the invoice should reference what is included — e.g. 'Monatliche Pauschalberatung April 2026 gemäß Mandatsvertrag vom [date]'. Keep detailed time records in case the retainer arrangement is queried.
Client account funds are not income
Advance payments held in your client account (Fremdgelder) — for example, settlement funds — are not income and must never be invoiced as fees. Invoice only for your services and disbursements.
Frequently asked questions
Are lawyers classified as Freiberufler in Germany?
Yes — Rechtsanwälte are explicitly listed as a freier Beruf under §18 EStG. You register with your local Rechtsanwaltskammer and with the Finanzamt. Gewerbesteuer does not apply to legal practice income.
Can I use my own invoice format or must I follow a standard?
German invoicing law (§14 UStG) sets mandatory content requirements but prescribes no specific format. As long as your invoice contains all required fields — your name and address, client details, invoice number, date, service description, net amount, VAT, and your Steuernummer or Umsatzsteuer-ID — you can use any layout.
What is the Rechtsanwaltsvergütungsgesetz (RVG)?
The RVG is the statutory fee schedule for German lawyers. It sets minimum fees for court proceedings and other specified activities based on the value in dispute (Streitwert). You can charge above RVG rates with a written fee agreement (Honorarvereinbarung). For advisory and transactional work, hourly rates are common and not subject to RVG minimums.
Do I need a separate invoice for each matter?
Not legally — but invoicing one matter per invoice makes tracking payments and handling disputes much easier. If you bill multiple matters on one invoice, list them as separate line items with case references.
Can a Rechtsanwalt be a Kleinunternehmer?
Technically yes — §19 UStG applies to all self-employed individuals with revenue below €22,000. In practice, full-time practising lawyers almost always exceed this threshold. Kleinunternehmer status can make sense for a retired lawyer doing very occasional advisory work. If this is your situation, discuss with your Steuerberater.
Related guides
Create a legally correct lawyer invoice
RVG fees or hourly rates — both handled correctly. 19% MwSt included. German PDF, instant download. No sign-up. €1.99.
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