BureauzillaWhat Must Appear on a Freelancer Invoice in Germany?
Pflichtangaben for Regelbesteuerung and Kleinunternehmer § 19 notes, without inventing USt.
Search intent: Rechnung Pflichtangaben Freelancer Kleinunternehmer. Wrong invoice text is how freelancers accidentally owe Steuer they never meant to charge.
Baseline fields most freelancers need
For a standard Rechnung (above Kleinbetragsrechnung thresholds), expect to include:
- Full name and address of you (Leistender)
- Full name and address of client
- Tax number (Steuernummer) and/or USt-IdNr. when relevant
- Unique sequential invoice number
- Issue date and delivery/service period
- Quantity and description of the supply
- Net amount, Steuersatz, Steuerbetrag (when Regelbesteuerung)
- Gross amount due and payment terms
Exact § 14 UStG checklists live in IHK Merkblätter; when in doubt, match your Steuerberater template.
Kleinunternehmer special rule
If you apply § 19 UStG:
- Do not show Umsatzsteuer as a separate line
- Do note that the supply is tax-exempt under the Kleinunternehmerregelung (wording your advisor prefers)
- Clients cannot pull Vorsteuer from your invoice; set expectations in the contract
IHK Stuttgart is blunt: unberechtigt ausgewiesene USt is still owed to the Finanzamt. A "friendly" 19% line on a Kleinunternehmer invoice is a self-inflicted Zahllast.
Kleinbetragsrechnungen
Simplified rules exist for small amounts (commonly discussed around 250 €). Simplification is not permission to invent Steuersätze as a Kleinunternehmer. If you are exempt, stay exempt on paper.
Process tip
Store a locked template for Kleinunternehmer and a separate locked template for Regelbesteuerung. Switching mid-year when you cross thresholds means retiring the old template the same day. Keep PDF copies for the 8-year Beleg window.