Guide
Guides
What German law asks of you, in plain words, with sources and the day we last checked it. And how you get it done in Folnaro.
E-invoicing and invoice requirements
- The German e-invoicing mandate: what applies in 2025, 2027 and 2028 E-invoicing arrives in three steps. You already have to receive e-invoices today, and you have to send them for supplies from 2028 at the latest. Here is what applies to you, and when.
- XRechnung or ZUGFeRD: the difference and how to choose Both formats meet the German e-invoicing mandate. They differ in whether a person can read the invoice without software, and in which customers ask for them.
- How to open and read an XRechnung on a Mac An XRechnung is a file for software, not for people. With the right app it becomes an invoice you can read, check and record.
- Reverse charge: invoices without VAT to businesses in other EU countries For many services to businesses in other EU countries, your customer owes the VAT. You invoice the net amount, add the right note and report the sale.
- Invoice requirements in Germany: what § 14 UStG says must be on it If a mandatory detail is missing, your customer risks the input tax deduction until you correct the invoice. Here are all the details, the relief for small amounts and the special cases.
Invoices day to day
- The small business rule since 2025 With a small turnover you do not charge VAT in Germany. Since 2025 there are new limits and a hard rule for the current year. Here is what that means for your invoices.
- Correct an invoice without changing it A wrong amount, a typo in the address, one line item too many: you do not edit an invoice after sending it. You correct it with a new document that refers to it.
- Partial and final invoices, settled correctly On a project that runs for months you do not want to wait until the end to get paid. Partial invoices bill part of it in advance, the final invoice bills the rest at the end, without VAT being charged twice.
- Write a payment reminder, calm and legally sound An invoice is overdue and your customer is silent. Before you follow up, it helps to know when they are in default under German law and what you may charge from then on.
- Time tracking for freelancers If you bill by the hour, you sell time. The more precisely you record it, the easier the invoice gets and the fewer questions your customers ask.
Books and taxes
- Retention periods in Germany: 8 years for receipts, 10 for books How long you keep invoices, receipts and books in Germany, when the period starts, and why the XML file is what counts for an e-invoice.
- GoBD explained The GoBD are the German tax administration's rules for digital bookkeeping. Here is what they mean day to day, from a mistake on an invoice to the procedure documentation.
- The German VAT return (UStVA) explained When you file the VAT return in Germany, how often, what the permanent deadline extension changes and which form fields matter for your invoices and receipts.
- The EÜR profit statement for freelancers The profit statement (Einnahmenüberschussrechnung, EÜR) works out your profit without a balance sheet. Here is who may use it, when income or an expense counts and how the Anlage EÜR is filed.
- DATEV export for your tax advisor Many tax advisors in Germany work with DATEV. Here is what the DATEV format contains, what to settle first and how to hand over your records for each period.
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