For freelancers · Updated June 2026

E-invoicing for freelancers

Q: Do freelancers have to issue e-invoices?

VAT-liable freelancers must issue from 1 January 2027 if prior-year turnover was above 800,000 euro, otherwise from 1 January 2028. Small businesses under §19 UStG are exempt from issuing but must be able to receive.

Q: Do freelancers have to be able to receive e-invoices?

Yes, since 1 January 2025. This applies to all freelancers in B2B, including small businesses. You need a way to accept an XRechnung or ZUGFeRD, display it readably and archive it audit-proof.

Q: What applies to clients in other EU countries?

For B2B services to businesses in other EU countries, reverse charge under Art. 196 of the VAT Directive often applies. You then show no VAT but need the buyer's VAT ID valid in VIES, the correct tax code AE and the mandatory note.

For freelancers, e-invoicing is less work than it sounds. You have to be able to receive since 2025, you only have to issue from 2027 or 2028, and as a small business you are exempt from issuing entirely. The one point that needs a little attention is clients in other EU countries.

TL;DR

Receiving: mandatory since 1.1.2025, even as a small business. Issuing: from 1.1.2027 (turnover above 800,000 euro) or 1.1.2028, small businesses exempt. EU clients: often reverse charge with a VIES check and code AE. Vera produces e-invoices and makes incoming ones readable, with a free allowance.

Your duties in brief

Two dates matter. Since 1 January 2025 you must be able to receive, read and archive e-invoices in B2B. You only have to issue from 1 January 2027 if your prior-year turnover was above 800,000 euro, otherwise from 1 January 2028. If you are a small business under §19 UStG, you stay exempt from issuing and may keep sending PDF or paper.

Clients in other EU countries

If you work for businesses in other EU countries, reverse charge under Art. 196 of the VAT Directive often applies. You show no VAT but need the buyer's VAT ID valid in VIES, the tax code AE and the mandatory note. This is the most common stumbling block for freelancers with international clients.

Note: Check your foreign client's VAT ID on the invoice date, not just once. Vera handles the VIES check and sets the AE code and the note automatically.

FAQ

Do freelancers have to issue e-invoices?

VAT-liable freelancers from 1.1.2027 (turnover above 800,000 euro) or 1.1.2028. Small businesses are exempt but must be able to receive.

Do freelancers have to be able to receive e-invoices?

Yes, since 1.1.2025, all in B2B, including small businesses.

What applies to clients in other EU countries?

Often reverse charge under Art. 196: no VAT, but a VIES-valid buyer VAT ID, code AE and the mandatory note.

Which tool fits freelancers?

One that produces e-invoices and makes incoming ones readable without bookkeeping software. Vera does this in the browser, with a free allowance.

E-invoicing for freelancers, without the ballast

Vera produces XRechnung, ZUGFeRD and Peppol BIS in the browser, checks VAT IDs via VIES and makes incoming e-invoices readable.

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Free for 5 invoices / month · Pro 29 € / month · 27 EU countries