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Invoicing & Accounting
Showing a discount on an invoice in Germany: template, VAT, example
A discount is deducted from the net amount, and VAT is calculated afterwards. Here are two templates to copy, the rules for discount codes and vouchers, and what applies if you grant the reduction only after the invoice.
Taxes & Law
Zusammenfassende Meldung (ZM): deadline, ELSTER and who must file
Anyone who supplies goods or invoices services without German VAT to business customers in other EU countries reports these sales to the German Federal Central Tax Office. Here you can find out who has to report, by when, what goes into the report and what happens if it is missing.
Invoicing & Accounting
Freelancer invoices in Germany: template, required details, VAT
As a freelancer (Freiberufler) in Germany, you write invoices without registering a trade, but with the same mandatory details as any business. One question decides: do you add VAT or not? Here you find the answer for your case and a template for each of the three cases.
Taxes & Law
USt-IdNr.: how to apply, how to check and when you need one
The USt-IdNr. (EU VAT ID) is a second number alongside the Steuernummer, meant for business with companies in other EU countries. You apply for it free of charge at the German Federal Central Tax Office and check your customer's number there too; here is how both work and how to find out whether you need one at all.
Invoicing & Accounting
Retention periods 2026: invoices, receipts and what may go in 2027
Since 2025, eight instead of ten years have applied to invoices and other accounting vouchers (Buchungsbelege). The table shows all periods, when they start, when they run longer and which folders you may clear out at the start of 2027.