E-Invoice for Freelancers & Self-Employed: Mandatory?
Many self-employed people wonder whether the e-invoice mandate even applies to them. The clear answer: yes. Freelancers and the self-employed are perfectly ordinary businesses for VAT purposes.
You are a business within the meaning of the UStG
Whether you’re a developer, copywriter, designer or consultant — for VAT there is no special status for the self-employed. The same rules therefore apply as to any other business:
- Since 01.01.2025: You must be able to receive and read e-invoices.
- From 01.01.2027: Sending obligation if prior-year turnover exceeds €800,000.
- From 01.01.2028: Sending obligation for everyone else — including most solo self-employed.
You’ll find the full timeline under E-invoice deadlines.
The exception: small businesses
If you are also a small business under § 19 UStG (prior year ≤ €25,000, current year ≤ €100,000), you may under § 34a UStDV issue your invoices permanently as a PDF or on paper. You still have to be able to receive e-invoices, however. Details under E-invoice for small businesses.
How to switch over as a freelancer
- Ensure receiving: an email inbox is enough. Incoming XML can be opened and checked in your browser.
- Choose a format: XRechnung for pure data invoices, ZUGFeRD if the customer also wants to see the invoice as a PDF. The comparison helps with the choice.
- Prepare sending: you don’t need expensive accounting software. An e-invoice can be created for free.
No need to panic
For freelancers, the switch is usually straightforward: few invoices, simple structures. Try the entire workflow — creating, checking, exporting — directly in your browser. No sign-up, no upload.
Frequently asked questions
Does the e-invoice mandate apply to the self-employed?
Yes. For VAT purposes, the self-employed are ordinary businesses and are therefore fully covered by the e-invoice mandate — unless they are also a small business under § 19 UStG.
When do freelancers have to write e-invoices?
From 2027 if prior-year turnover exceeds €800,000, otherwise from 2028. Anyone who qualifies as a small business may permanently continue issuing PDF or paper invoices.