Basics
Writing Fee Invoices: The Guide for Freelancers and Consultants
Whether lawyer, consultant or coach: How to write professional fee invoices with all mandatory information and typical special features for freelancers.
As a freelancer, you bill your services in the form of fees. The fee invoice differs in some points from the classic commercial invoice. Here you'll learn what you need to pay attention to.
What is a fee invoice?
A fee invoice is the billing for freelance services. The term "fee" signals that it's an intellectual or consulting service - in contrast to goods or manual activities.
Typical professions that issue fee invoices:
- Lawyers and notaries
- Tax consultants and auditors
- Doctors and therapists
- Consultants and coaches
- Architects and engineers
- Journalists and authors
- Designers and creatives
Mandatory information on fee invoices
A fee invoice must contain the same mandatory information as any other invoice according to § 14 UStG:
1. Full name and address
Your name and address as invoice issuer. For freelancers often with professional title, e.g., "Dipl.-Ing. Max Mustermann, Consulting Engineer".
2. Name and address of customer
Complete information about the service recipient.
3. Tax number or VAT ID
Your tax number from the tax office or your VAT identification number.
4. Invoice number
Consecutive, unique number for unique identification.
5. Invoice date
The date of invoice issuance.
6. Service period
When was the service provided? For consulting projects often a period, e.g., "October 2025" or "15.10. - 28.10.2025".
7. Service description
Detailed description of the service provided. Particularly important for fees, as the customer must understand the value.
8. Fee and tax rate
Net amount, applicable tax rate (19% or 7%), VAT and gross amount.
Special features of fee invoices
Hourly fee vs. flat fee
Hourly fee:
Consulting services project management
October 2025
15.10.2025: Kick-off meeting 3.0 hrs
18.10.2025: Concept development 5.5 hrs
22.10.2025: Presentation 2.0 hrs
25.10.2025: Follow-up meeting 1.5 hrs
─────────────────────────────────────────────
Total: 12.0 hrs
× Hourly rate: 150.00 €
─────────────────────────────────────────────
Net fee: 1,800.00 €
Flat fee:
Website relaunch concept development
(according to quote from 01.10.2025)
Flat fee: 3,500.00 €
Fee schedules
Certain professions bill according to legal fee schedules:
- Lawyers: RVG (Lawyers' Remuneration Act)
- Tax consultants: StBVV (Tax Consultants' Remuneration Regulation)
- Architects: HOAI (Fee Regulation for Architects and Engineers)
- Doctors: GOÄ (Fee Schedule for Doctors)
For these professions, the invoice must present the calculation basis in a traceable way.
VAT exemption
Some freelance services are exempt from VAT:
- Medical treatments (doctors, alternative practitioners)
- Educational services (under certain conditions)
- Cultural services (under certain conditions)
For tax-free services, the invoice must contain a reference to the exemption, e.g.: "VAT-free according to § 4 No. 14 UStG (medical treatment)".
Sample fee invoice
Dr. Maria Example
Business Consulting
Musterstraße 123
10115 Berlin
Tel: 030 12345678
info@example-consulting.de
Tax number: 27/123/45678
Berlin, 25.10.2025
Mustermann GmbH
Mr. Thomas Customer
Beispielweg 45
20095 Hamburg
FEE INVOICE No. 2025-047
Dear Mr. Customer,
For my consulting services in October 2025, I take the liberty
of billing as follows:
Digitalization strategy consulting
Service period: 01.10. - 25.10.2025
- Analysis current situation (8 hrs × 180 €) 1,440.00 €
- Strategy development workshop (6 hrs) 1,080.00 €
- Concept & documentation (12 hrs) 2,160.00 €
- Travel expenses (flat rate) 120.00 €
─────────────────────────────────────────────────────────
Net fee 4,800.00 €
plus 19% VAT 912.00 €
─────────────────────────────────────────────────────────
Total amount 5,712.00 €
Payable within 14 days to the following account:
IBAN: DE89 1234 5678 9012 3456 78
Kind regards
Dr. Maria Example
Tips for professional fee invoices
1. Describe service in a traceable way
The customer must understand what they're paying for. Instead of "Consulting" better "Strategy consulting for digitalization of your sales processes incl. action plan".
2. Make time expenditure transparent
For hourly billing: Break down by day what you did. This creates trust and prevents queries.
3. Professional design
Your invoice represents your work. A clean layout with your logo leaves a professional impression.
4. Reference quote
Refer to the quote or contract. This makes assignment easier and appears binding.
5. Choose payment term appropriately
14 days is standard. For larger amounts or ongoing relationships, 30 days can also make sense.
Conclusion
The fee invoice follows the same basic rules as any invoice - with some profession-specific special features. Pay attention to a traceable service description, show the tax rate correctly, and present your work professionally.
With Clever Invoice, you create fee invoices in seconds: All mandatory information is automatically correct, you can break down hours in detail, and the design is professional and customizable.
Frequently asked questions
What's the difference between fee and invoice?
"Fee" refers to the remuneration for intellectual or consulting services, "invoice" is the document with which you demand this remuneration. A fee invoice is therefore an invoice for a fee - in terms of content and law, there's no difference from other invoices.
Do I have to show VAT as a freelancer?
In most cases yes. But there are exceptions: Medical treatments, certain educational services and some cultural services are VAT-free. You can also forego showing VAT as a small business owner according to § 19 UStG.
How detailed must the service description be?
Detailed enough that the customer can understand what they're paying for. For hourly billing, a daily breakdown is recommended. For flat fees, a description of the project or order is sufficient. The invoice must be understandable for a third party (e.g., the tax office).
Can I bill expenses separately?
Yes, expenses like travel costs, material costs or third-party services can be shown separately. Pay attention to whether you're passing these costs through (then with original receipt) or billing them flat (then with your own tax rate).