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 marketing freelancer work:
Monthly retainer
Marketing-Retainer März 2026 – Strategie, Content-Planung und Kampagnensteuerung (20 Std.)
Campaign project
Konzeption und Umsetzung E-Mail-Kampagne Q1 2026 – 3 Mailings inkl. Copywriting und Testing
Paid media management
Google Ads Management März 2026 – Setup, Optimierung und Reporting (Ad Spend separat)
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 marketing freelancers in Germany
Marketing freelancers working with growing client rosters often exceed the €22,000 Kleinunternehmer threshold within their first or second year. Corporate clients also tend to prefer suppliers with a VAT ID (Umsatzsteuer-ID) so they can reclaim input VAT. Starting as Kleinunternehmer is fine; plan for the switch. For non-EU clients, no German VAT applies.
§19 UStG disclaimer (required if you are a Kleinunternehmer)
Gemäß §19 UStG wird keine Umsatzsteuer berechnet.
Invoicing tips for marketing freelancers
Clarify what is included in the retainer
"Marketing retainer" is too vague. Specify the scope: hours per month, which channels, whether strategy meetings are included. A clear scope protects you from unlimited revision requests and helps your client's finance team categorise the cost.
Invoice ad spend separately — never bundle it
If you manage paid media (Google Ads, Meta Ads) and the client's ad spend passes through your account, invoice the management fee and the ad spend as separate line items, or (better) have the client pay their ad spend directly to the platform. Bundling ad spend into your invoice creates cash flow risk and tax complications.
Monthly invoices on the same date each month
For retainer clients, issue invoices on the same date each month (typically the 1st or last working day). Consistency makes your invoice easy to process and reduces payment delays. Set up a reminder or template.
Project work needs milestones defined upfront
For project-based work (brand launches, campaign builds), agree on payment milestones in your contract: e.g. 30% on start, 40% on delivery of first draft, 30% on final sign-off. Each milestone is a separate Abschlagsrechnung with its own invoice number.
Frequently asked questions
Are marketing freelancers classified as Freiberufler in Germany?
Generally no — marketing consultancy is usually classified as Gewerbe by the Finanzamt, which means registering a Gewerbe and potentially paying Gewerbesteuer above €24,500/year. However, if your work is primarily strategic and advisory (rather than operational execution), some Finanzämter accept the Freiberufler classification. It is worth asking at registration and getting the answer in writing.
Do I need a separate contract for each client?
Not legally, but strongly recommended. A written contract (or at minimum a confirmed written proposal) defines scope, payment terms, IP ownership, and cancellation. Without it, disputes default to general German contract law, which may not reflect what you agreed verbally.
Can I charge for software subscriptions I use on behalf of a client?
Yes — tools you buy specifically for a client project (e.g. a design tool, a reporting platform) can be invoiced as Auslagenersatz (expense reimbursement), provided this is agreed in your contract. Keep receipts. Alternatively, have the client pay for the tool directly so the cost sits on their books.
How do I invoice for performance-based work (e.g. a bonus on results)?
A performance bonus is invoiced as a normal service once the agreed trigger (e.g. revenue target reached, KPI hit) is confirmed. Describe it clearly: "Erfolgshonorar gemäß Vereinbarung – Q1 2026 Zielerreichung: [KPI]." Both the base fee and the bonus must carry invoice numbers and appear in your income.
What payment terms are standard for marketing freelancers in Germany?
14–30 days is typical. Some freelancers use "sofort fällig" (due immediately) for small invoices. For larger retainers, 14 days is common. Late payments are common in the marketing industry — a polite reminder after 7 days overdue is standard, followed by a formal Mahnung after 14 days.
Related guides
Create a legally correct marketing freelancer invoice
Retainers, project fees, or campaign work — all on one German PDF. §19 UStG or 19% MwSt. No sign-up. €1.99.
Create my invoice — €1.99