Guides

Guides for freelancers and small businesses

Practical articles on invoicing, compliance, and Effitrio — including Germany topics in English for expats.

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23 guides

E-invoice

E-invoice basics

What counts as an e-invoice, how it differs from a PDF attachment, and why structured data matters.

5 min read
E-invoice

E-invoice mandate in Germany

B2B mandate timeline 2025–2028 explained for expats, freelancers, and small businesses — in English.

7 min read
E-invoice

GoBD invoice archiving

Retention, immutability, and practical archiving for solo freelancers and expats in Germany.

6 min read
Money in

How to write an invoice in Germany

Required fields for freelancers (§ 14 UStG) — addresses, invoice number, VAT, and what changes with e-invoices.

8 min read
Tax

Kleinunternehmer (§ 19) explained

Turnover thresholds, invoicing without VAT, and how § 19 interacts with the e-invoice mandate — for expats too.

8 min read
E-invoice

Receiving e-invoices in Germany

Inbox, reject, and archive structured supplier invoices — receive capability from 2025.

7 min read
Ops & clients

Freelance hourly rate in Germany

Calculate a sustainable Stundensatz: billable hours, overhead, tax buffer — plus free calculator.

6 min read
Tax

VAT on German freelance invoices

19%, 7%, Kleinunternehmer without VAT, and reverse charge for EU B2B — with free calculator.

7 min read
Money out

Entertainment receipt (Bewirtungsbeleg)

Document business meals in Germany: attendees, occasion, tip, and VAT — checklist for freelancers.

7 min read
Tax

UStVA for freelancers in Germany

VAT advance returns explained: who files, cadence, cash vs accrual VAT, and a clean receipt workflow.

8 min read
Money in

Payment reminders & dunning in Germany

Zahlungserinnerung vs Mahnung: what to send, what to include, and what to do if nobody pays.

7 min read
Tax

Reverse charge in Germany

When reverse charge applies for freelancers, what to put on the invoice, and common mistakes.

7 min read
E-invoice

E-invoice mandate by entity & turnover

Timeline and matrix: freelancers, Kleinunternehmer, GbR, UG, GmbH — receive vs issue.

7 min read
E-invoice

Switch to e-invoices step by step

Master data, format choice, test invoice, GoBD archive — practical switch playbook.

8 min read
E-invoice

XRechnung vs ZUGFeRD vs PDF

EN 16931, BASIC vs Comfort, Factur-X, and plain PDF — decision map for freelancers.

8 min read
Money out

Travel expenses for freelancers

Transport, hotels, meal per diems, and a practical receipt workflow in Germany.

7 min read
Money in

How to write a quote (Angebot)

Scope, pricing, VAT/Kleinunternehmer, validity — and turning acceptance into an invoice.

7 min read
Tax

EÜR for freelancers in Germany

Income-surplus statement: cash-basis categories, vs UStVA, and a year-end workflow.

8 min read
Money out

Filing receipts & expenses

Same-day capture, categories, GoBD mindset, and monthly reconcile for freelancers.

7 min read
Money out

Receipt vs invoice

Quittung vs Rechnung — when a till slip is enough and when you need a full invoice.

5 min read
Money in

Credit note / cancellation invoice

Correct invoices cleanly: reference the original, new number, GoBD-safe flow.

7 min read
Money in

Recurring invoices & retainers

New number each period, VAT consistency, cancellation, and setup checklist.

7 min read
Tools & decisions

Invoice software vs Excel

Decision guide — numbering, e-invoices, receipts, and when a workspace wins.

6 min read