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Taxes & Law
Kleingewerbe in Germany: is it tax-free? Taxes and thresholds
There is no special tax-free limit for a Kleingewerbe (small trade business) in Germany. Three taxes apply, each with its own threshold. Here you find out which ones affect you and from when you pay.
Invoicing & Accounting
Invoicing with a Kleingewerbe in Germany: sample, template, details
With a Kleingewerbe (small trade business), you write invoices like any other business. Whether VAT is added does not depend on the trade, but on the small business scheme (Kleinunternehmerregelung). Here you find the mandatory details for both cases and a sample to copy.
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.