Must I always issue an invoice to private individuals?

No, only craft services require an invoice by law. Upon request, you must issue one within 6 months.

Does the e-invoicing mandate apply to private individuals?

No, the e-invoicing mandate from 2025 only applies to B2B. You can continue sending PDFs to private individuals.

Must I show gross or net prices?

For B2C invoices, you must show gross prices (incl. VAT).

What payment term is common?

14 days is common and appropriate for private individuals.

Invoicing Private Individuals: How to Create B2C Invoices Correctly

As a freelancer or self-employed professional, you don't just have business clients - you also serve private individuals. Whether tutoring, craft services, or creative work - invoicing a private person differs in several ways from classic B2B invoicing.

B2B vs. B2C: Key Differences

Aspect	B2B (Business Clients)	B2C (Private Individuals)
Invoice Required	Yes, always	Only on request
E-Invoice from 2025	Mandatory	Exempt
VAT Deduction	Customer can deduct	No VAT deduction
Right of Withdrawal	No	14 days by law
Price Display	Net common	Gross required

When Must I Issue an Invoice?

You're not always required to issue invoices to private individuals. Exceptions:

Construction and craft services (§ 14 Para. 2 UStG)
Upon customer request (within 6 months)
Tax-reduced services

Recommendation: Always issue an invoice - for professionalism and legal security.

Required Information on B2C Invoices

The same mandatory details as B2B:

Full name and address (both parties)
Tax number or VAT ID
Invoice date and number
Quantity and type of service
Date of service
Gross prices (incl. VAT)
Tax rate

Gross Prices Are Mandatory

For B2C, all prices must be stated including VAT:


B2C Invoice:
Web Design                    €1,190.00 (incl. 19% VAT)

E-Invoicing: Private Individuals Are Exempt

The e-invoicing mandate from 2025 does not apply to B2C. You can continue using PDF or paper.

Small Amount Invoices Up to €250

Simplified rules apply for invoices up to €250 gross - fewer mandatory details required.

Right of Withdrawal

For B2C, the 14-day right of withdrawal applies. You must inform customers before contract conclusion.

Exceptions

Custom-made products
Perishable goods
Fully provided services (with consent)

Payment Methods for Private Individuals

Payment Method	Popularity
PayPal	⭐⭐⭐⭐⭐
Credit Card	⭐⭐⭐⭐
Bank Transfer	⭐⭐⭐
Cash	⭐⭐⭐

Dunning Private Individuals

Unlike B2B, default usually only occurs after a reminder. Default interest for B2C: Base rate + 5 percentage points.

Data Protection (GDPR)

Only collect necessary data and retain invoices for 10 years. Inform about data processing.

Example: B2C Invoice


Max Mustermann
Sample Street 1, 12345 Sample City

Invoice No. 2025-042 | 15.11.2025

To: Schmidt Family, Example Way 42, 54321 Example City

Math Tutoring (8 × 60 min.)     €360.00 (incl. 19% VAT)

Due in 14 days | IBAN: DE89 3704 0044 0532 0130 00
Tax Number: 123/456/78901

Conclusion

B2C invoices are straightforward:

Use gross prices
E-invoice not required
Observe right of withdrawal
Take data protection seriously

Try Clever Invoice for free - create B2C invoices in 2 minutes.