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 virtual assistant work:
Hourly retainer
Virtuelle Assistenz März 2026 – E-Mail-Management, Terminkoordination und Recherche (22 Std. à €35)
Fixed monthly package
VA-Paket März 2026 – bis 20 Std./Monat, inkl. Social-Media-Planung und Kundenkommunikation
Project-based work
Dateneingabe und CRM-Pflege – Einmaliges Projekt, ca. 15 Std., Februar 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 virtual assistants in Germany
Virtual assistants often start as Kleinunternehmer (§19 UStG) — hourly rates and limited hours per client mean many stay below €22,000 for the first year or two. International clients (US, UK, Australia) are common in VA work, and those invoices carry no German VAT regardless of your status. Growth into full-time VA work for multiple clients typically crosses the threshold.
§19 UStG disclaimer (required if you are a Kleinunternehmer)
Gemäß §19 UStG wird keine Umsatzsteuer berechnet.
Invoicing tips for virtual assistants
Log hours and include the summary on the invoice
For hourly billing, include the number of hours worked and the hourly rate. Optionally attach a time log as a supporting document. This is not legally required but dramatically reduces payment disputes — clients want to see what they paid for.
Define what is included in a fixed package
If you offer a fixed monthly package (e.g. 20 hours/month), specify what is included: which tasks, which communication channels, response times. This prevents scope creep and sets clear expectations for both parties.
Invoicing international clients in EUR is simplest
You can invoice in any currency, but EUR invoices are simplest for German tax purposes. If a US or UK client insists on USD or GBP, note the EUR equivalent at the invoice date exchange rate. You report income in EUR in your German tax return.
Confidentiality agreements are separate from invoices
Many VA clients require NDAs. Sign these separately — they are legal documents, not invoice terms. Your invoice just records the service and the amount due. If you reference a project under NDA, you can use a project code instead of the full client name on the invoice if preferred.
Frequently asked questions
Are virtual assistants classified as Freiberufler in Germany?
It depends on the nature of your work. Administrative and organisational support is typically classified as Gewerbe. If your VA work is primarily consultative, editorial, or requires specialist expertise, Freiberufler status may be arguable — but the Finanzamt makes the final call. Most VAs in Germany register a Gewerbe.
Can I work as a VA in Germany on a tourist or short-stay visa?
No. Any income-generating work in Germany requires the appropriate visa or residence permit that allows self-employment. Working on a tourist visa is illegal regardless of whether the work is remote or for foreign clients. EU citizens can work freely; non-EU nationals need a self-employment visa or a residence permit with a self-employment clause.
Do I need a business bank account as a VA in Germany?
Not legally required — you can use a personal account. In practice, a separate business account (or at minimum a separate personal account used only for business) makes your bookkeeping dramatically cleaner and your Steuerberater's job easier. Many online banks (N26, Kontist, Qonto) offer low-cost accounts suited to freelancers.
How do I handle clients who want to pay via PayPal or Stripe?
You can accept any payment method. On the invoice, list your preferred methods (bank transfer/IBAN is most common in Germany, PayPal for international clients). Note that PayPal and Stripe charge fees — these are your business expenses and do not change the invoiced amount. You report the gross amount as income and deduct the fees as an expense.
What records do I need to keep as a VA?
Keep copies of all invoices for 10 years (German law requirement). Keep a record of income and expenses for your annual tax return. If you work with sensitive client data, you may also have GDPR obligations — as a data processor, you should have a Data Processing Agreement (DPA) with each client whose data you handle.
Related guides
Create a legally correct virtual assistant invoice
Hourly, package, or project — all on one German PDF. §19 UStG or 19% MwSt. No sign-up. €1.99.
Create my invoice — €1.99