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 personal trainer work:
Per-session training
Personal Training, 8 Sitzungen à 60 Min. à €75 – März 2026
Monthly package
Personal Training Monatsprogramm März 2026 – 3x/Woche, inkl. Ernährungsplan
Corporate wellness programme
Betriebliches Gesundheitsmanagement – Gruppentraining 2x/Woche, 4 Wochen, Firma XY
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 personal trainers in Germany
Many personal trainers work below the €22,000 Kleinunternehmer threshold, especially if training is part-time or with a small client base. §19 UStG means no VAT, no monthly returns. Personal trainers working with corporate clients or through corporate wellness budgets may grow past the threshold. Some therapeutic exercise services may qualify for VAT exemption under §4 Nr. 14 UStG (medical services) — only if you hold the required health professional qualification.
§19 UStG disclaimer (required if you are a Kleinunternehmer)
Gemäß §19 UStG wird keine Umsatzsteuer berechnet.
Invoicing tips for personal trainers
State the session count and duration
"Personal Training" alone is not a sufficient invoice description. State how many sessions, the duration of each, and the period. For monthly packages, include the month and the training frequency (e.g. 3x/Woche).
Cancellation policy on the invoice or in a contract
Personal trainers commonly charge for last-minute cancellations. Your cancellation terms belong in your client agreement, not on the invoice. If you issue an invoice for a cancelled session, describe it explicitly: "Ausfallhonorar – Sitzung 14. März 2026, Stornierung unter 24 Stunden."
Block bookings reduce admin
Invoicing for a block of 10 sessions upfront is common in personal training. One invoice covers the block, you deliver the sessions, and both sides save admin. If a client wants to add sessions, issue a new invoice rather than modifying the original.
Nutrition plans and programmes are a separate deliverable
If you provide a written nutrition plan or training programme as a standalone deliverable (not just as part of a session), this can be invoiced separately. It changes the nature of the service — from a time-based service to a product delivery — which has contract implications.
Frequently asked questions
Are personal trainers classified as Freiberufler in Germany?
Generally no — personal training is classified as Gewerbe. However, personal trainers with formal sports science or physiotherapy qualifications may argue for Freiberufler status. The Finanzamt decides. Most personal trainers in Germany register a Gewerbe and pay Gewerbesteuer above the €24,500 annual exemption.
Do I need a certification to invoice as a personal trainer in Germany?
There is no legal certification requirement to work as a personal trainer in Germany — unlike physiotherapy, which is a regulated profession. In practice, clients and studios expect a recognised certification (e.g. DFLV, BSPA, or equivalent). For tax purposes, your qualifications may affect whether you qualify as Freiberufler.
Can I work as a personal trainer as a freelancer inside a gym in Germany?
Yes — this is a common arrangement. You work as a self-employed trainer, use the gym's facilities (for a fee or revenue share), and invoice your own clients directly. Make sure your contract with the gym is clearly a freelance arrangement and not an employment relationship — misclassification (Scheinselbstständigkeit) is a significant legal risk in this model.
Is VAT charged on personal training services?
Yes — personal training is subject to 19% MwSt if you are VAT-registered. The §4 Nr. 14 UStG medical exemption applies only to health professionals treating medical conditions (physiotherapists, Heilpraktiker). Standard personal training does not qualify for this exemption.
How do I handle clients who stop paying?
Send a formal payment reminder (Mahnung) after the due date. In Germany, after two reminders without payment, you can file for a Mahnbescheid (payment order) through the court system — this is a standard, low-cost process that does not require a lawyer. Document all sessions delivered and keep copies of your invoices.
Related guides
Create a legally correct personal trainer invoice
Sessions, monthly packages, or corporate wellness — all on one German PDF. §19 UStG or 19% MwSt. No sign-up. €1.99.
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