E-invoicing for consultants and coaches

Consultants, trainers and coaches mostly invoice companies, so the B2B rules apply even with a few large invoices.

What the deadlines mean for you

Based on a typical business in this industry: sole trader, charges VAT, almost only business customers, under 10 invoices a month. Your case may differ, so run the check.

• Receiving e-invoices

  In force1 January 2025

  Every business in Germany must be able to receive e-invoices from other domestic businesses. This includes small businesses under the Kleinunternehmer rule.

  Source: § 14 Abs. 1 und 2 UStG; Abschnitt 14.1 UStAE (BMF-Schreiben vom 15.10.2025)

• Issuing e-invoices

  Upcoming1 January 2028

  From 1 January 2028 every business must issue e-invoices to domestic business customers. All transition rules end.

  Source: § 14 Abs. 2 Satz 2 Nr. 1 UStG; Ende der Übergangsregeln in § 27 Abs. 38 UStG

Take the full check (2 minutes)

A typical setup

A simple, often free invoicing tool is usually enough, as long as it produces the required format and handles expenses you pass on.

General information, not tax advice. Ask your tax adviser about your specific case.