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Freelancers

Bookkeeping for freelancers in Germany, on your Mac

For freelancers who bill by the hour or by project. The timer runs in the menu bar and your hours go straight onto the next invoice. At the end of the year Folnaro turns it all into your profit statement (EÜR).

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01 Freelancers

Bill by the hour, no time sheets

You start the timer in the menu bar and get on with your work. At the end of the month you select the entries and turn them into an invoice with ⇧⌘B, as a new draft or added to an open one.

Time tracking in Folnaro

Bill Time

CustomerNordlicht Medien GmbH
ProjectContent retainer · €85.00 per hour
InvoiceNew invoice draft
Invoice linesOne per project

Entries

  • 0:45 h
  • 2:30 h
  • 1:00 h
  • 2:00 h

Summary

On the invoice (decimal hours)
6.25 hrs
Net
€531.25
VAT 19%
€100.94
Total
€632.19
Rounding as agreed
To the second, to whole minutes or in steps of 5 to 60 minutes, per project or customer.
Service period
The period of the entries goes on the invoice, as § 14 UStG asks.
A rate per project
Project rate, the customer’s rate or your default rate. A new rate applies from its date.
Time report
As a PDF or CSV, with a confirmation line for your customer if you like.

02 Freelancers

Retainers and monthly invoices

If a customer pays for a fixed allowance, ten hours a month for example, you enter the included hours on the project. Folnaro deducts them first when you bill and charges only the rest. For fixed amounts such as a monthly fee you set up a recurring invoice.

Invoices and recurring invoices in Folnaro

Recurring Invoices

4 templates

TemplateIntervalNextGrossStatus
Shop hostingRöstwerk Bohnenglück GmbHMonthly1 Nov 2026€70.21
Content retainerNordlicht Medien GmbHMonthly1 Nov 2026€1,130.50
Citizen portal maintenanceStadt Falkenried · Amt für DigitalesQuarterly1 Jan 2027€535.50
Domains and certificatesKranich Yoga Studio UGYearly–€142.80

Folnaro creates each invoice as a draft on its date. Finalizing and sending stay with you unless you switch them on per template.

Unused hours
If you like, unused hours move on to the next cycle.
A rate for extra hours
Whatever goes beyond the allowance is billed at the rate you set for it.
Budget in view
A budget in hours or euros warns you from the share you choose.

03 Freelancers

Self-⁠billing invoices from publishers and platforms

Some clients do the billing themselves: a publisher with your fee, a platform with your earnings, an app store with your sales. That self-billing invoice (Gutschrift) counts like an invoice from you. You record it under Self-Billing, finalize it and link it to the payout on your account.

Matching payments with Folnaro

PDF, XML or image
Drag the statement onto the list and Folnaro creates a draft with the file.
VAT treatment suggested
From the platform’s country Folnaro suggests whether it is taxed in Germany, in the EU or outside it.
Payout linked
A bank transaction with the payout reference is linked by Folnaro on its own.
VAT return and EÜR
The self-billing invoice counts towards your sales, like an invoice you wrote yourself.

04 Freelancers

The Künstlersozialkasse, from both sides

If you work as an artist or publicist, you may be insured through the Künstlersozialkasse (KSK). You report your expected income to the KSK directly, and you find the year’s figures for it in Folnaro under Reports. If you commission creatives yourself, Folnaro counts their fees and works out the artists’ social security levy for the year.

The KSK: being insured and paying the levy

Mark a vendor once
Once a vendor is marked as an artist or publicist, their expenses count by themselves.
Rate and deadline
Folnaro shows the levy at the year’s rate, the deadline for the report and the advance payment for the next year.

05 Freelancers

Receipts and travel expenses

Drop your vendors’ invoices into the receipt inbox. Folnaro reads vendor, date and amounts, and the text recognition runs on your Mac. For trips in your own car and meals while travelling, Folnaro works out the flat rates and creates a self-made receipt.

Capturing receipts with Folnaro

Receipt Inbox

3 receipts waiting
Goes withPixelwolke Software GmbH5 Oct · Software and licenses€23.80Net €20.00 · VAT €3.80

Drop the receipt on the expense and Folnaro attaches it

Mileage
€0.30 per kilometre driven for business trips in your private car.
Meals
€28 for a full day, €14 for days of arrival and departure, reduced for meals provided.

06 Freelancers

The EÜR and the package for your tax advisor

As a freelancer you usually work out your profit with the profit statement (EÜR). Folnaro calculates it from what you recorded over the year and assigns the amounts to the lines of the Anlage EÜR form. You enter the values in Mein ELSTER yourself or hand your tax advisor the package for the year.

The package for your tax advisor

Cash Basis Profit Statement

2026 · in progress · as of 8 Oct 2026

  • Taxable business incomeLine 15€36,751.00
  • Non-taxable salesLine 16€8,812.40
  • VAT receivedLine 17€6,982.69

Profit€39,315.49

By payment received and paid (§ 4 (3) EStG). The period is still running, the figures show today.

When money moves
Income counts when the money arrives, expenses when you pay. Folnaro applies the ten-day rule.
Cash accounting
As a freelancer you can apply to pay VAT only once you are paid. Folnaro calculates that way when you set it.
A package with a checklist
Before the export Folnaro checks for missing receipt files, gaps in invoice numbers and unmatched bank transactions.

Good to know

Freelancers in the sense of § 18 EStG pay no trade tax and need not keep double-entry books. You usually work out your profit with the profit statement under § 4 (3) EStG, by when money comes in and goes out (§ 11 EStG). On application you may calculate VAT on payments received (§ 20 UStG). If a client issues the invoice for you, that self-billing invoice is your invoice, provided you agreed on it beforehand. It must carry the word “Gutschrift” (§ 14 (2) sentence 5 and (4) sentence 1 no. 10 UStG). Self-employed artists and publicists are insured through the Künstlersozialkasse (§ 1 KSVG).

As of 10 October 2026

  1. § 18 EStG, self-employed work read on
  2. § 2 GewStG, subject of trade tax read on
  3. § 141 AO, duty to keep books read on
  4. § 4 (3) EStG, profit statement read on
  5. § 11 EStG, receipt and payment read on
  6. § 20 UStG, VAT on payments received read on
  7. § 14 UStG, issuing invoices read on
  8. § 1 KSVG, insured persons read on

Questions

Which bookkeeping app suits a freelancer in Germany?
One that follows your work: track time, turn it into invoices, collect receipts and work out the EÜR at the end. Folnaro does this in one app on your Mac. As a freelancer you usually need no balance sheet, and Folnaro doesn’t make one.
Can I be a freelancer and a Kleinunternehmer at the same time?
That depends on your turnover, not on your profession. If it stays below the limits of § 19 UStG, you can be a freelancer under the small business rule. Folnaro handles both and records a switch with its date.
Does Folnaro file my tax return?
No, Folnaro sends nothing to the tax office. It prepares the figures for the VAT return and the EÜR. You enter them yourself in Mein ELSTER or hand your tax advisor the package.
Can I bring my hours over from Toggl Track?
Yes. Folnaro takes time entries from Toggl Track, mite and Harvest files. Before anything is saved, it shows you which entries are new and which rows it skips.

Read more in the help

Goes well with

Try it with your own numbers.

The first 30 days are free, with every feature. You don’t need an account with us and you enter no payment details. After that you buy Folnaro once or take a subscription. And if you don’t, everything you created stays readable and exportable.

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