E-invoicing for IT freelancers

As an IT freelancer you invoice almost only businesses, so the B2B rules apply to you in full, even with few invoices a month.

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 typical setup is a lean invoicing tool that produces the required format, imports timesheets and exports data for your tax adviser. Large clients often already ask for a purchase order number in the invoice data.

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