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Is your status even a trade? →
The § 18 test: you might be a Freiberufler — and formalities drop away.
In Practice: Invoice, Books, Year One
Three pillars: the right invoice line, simple cash-basis books, and watching the limit. The costliest mistake hides in the invoice.
✓ Verified: 18/07/2026
WHAT TO DO
AUTHORITY
Finanzamt
Federal agencyThe BZSt is the federal body; your personal tax matters go to the Finanzamt for your registered address.
› Details and tips
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Max recommends:
My bookkeeping is a three-column table: date, invoice, payment. That suffices for the EUeR; one hour a month — no May panic. The business account was separate from day one.
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Lea recommends:
Every invoice needs the mandatory § 19 UStG line. Forgot it and showed VAT? Correct immediately by letter: an uncorrected invoice obliges you to pay the stated tax.
FREQUENTLY ASKED QUESTIONS
A client in another EU country — does anything change? ▾
Yes, EU services fall under reverse charge: the invoice carries the recipient-liability clause, and you need a VAT ID despite the status. Request it from the tax office in advance.
Can I reclaim VAT on my laptop and software? ▾
No — that is the price of the status: you charge no VAT but deduct no input VAT either. With many purchases or B2B clients, standard taxation often pays from day one.
I put 19 percent VAT out of habit — now what? ▾
VAT shown on an invoice is owed to the tax office even without the right to charge it (§ 14c UStG). The cure: a corrected invoice with the client — do it immediately.
Do I need software or an accountant? ▾
Formally a spreadsheet and a folder suffice. Practically, software at ~€10–20/month automates invoices with the right line, the EÜR and the limit alert.