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Invoicing in Germany: What Freelancers Need to Know

Stand: 29.03.2026

Germany is the most important foreign market for many freelancers. The three key rules: comply with mandatory fields per §14 UStG, apply reverse charge for B2B with a VAT ID, and know the correct VAT rates (19% / 7%).

Mandatory Invoice Fields

Per §14 UStG, an invoice must include: full name and address of both parties, tax number or VAT ID of the invoicing party, invoice number and date, description of services with period, net amount, VAT rate and amount (or note on tax exemption), and gross amount.

For small invoices up to EUR 250 gross, simplified rules apply: name and address of the invoicing party, invoice date, description of services, and gross amount with VAT rate are sufficient. Missing mandatory fields jeopardise your client's input tax deduction.

Practical Example

You are a web designer invoicing a GmbH in Munich CHF 5,000 for a web project. Your client has a VAT ID (DE...). In this case: issue the invoice without VAT, as reverse charge applies. The invoice must state: 'Steuerschuldnerschaft des Leistungsempfängers (Reverse Charge, Art. 196 Directive 2006/112/EC)'.

Does your client not have a VAT ID (e.g. a private individual)? As a freelancer, you still invoice without German VAT. You are not liable for tax in Germany, provided you have no permanent establishment there. Mappli generates the correct payment reference and reverse charge notice automatically.

VAT Rates and Reverse Charge

Germany has two VAT rates: 19% (standard rate, applies to most services) and 7% (reduced rate, e.g. books, food, hotel stays). As a freelancer providing services to German businesses, the VAT rate is usually irrelevant for you, as reverse charge applies.

Reverse charge quick rule: Is your client a business with a VAT ID? Invoice without VAT, with a reverse charge notice. Your client accounts for VAT in Germany themselves. You do not need to register for VAT in Germany.

What Mappli Does for You

When you create an invoice for a German client through Mappli:

• Reverse charge notice is automatically added when your client has a VAT ID
• Payment reference (SCOR) is generated from your invoice number so your client can match the payment
• IBAN and BIC are correctly formatted for German banks
• Invoice can be created in German or English

Sources

• UStG (Umsatzsteuergesetz) — Full text of the German VAT Act with all mandatory invoice fields (§14 UStG). gesetze-im-internet.de ↗
• BZSt — Information from the Federal Central Tax Office on VAT and VAT ID verification. bzst.de ↗
• SCOR / ISO 11649 — Structure and check digit calculation of the structured payment reference per ISO 11649. Finance Finland (PDF) ↗
• Reverse Charge (EU) — EU VAT Directive: Art. 196 on reverse charge for B2B services. EUR-Lex ↗

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