Everything you need to know about craftsmen's invoices.
And how we take the work off your hands.
1. Mandatory Invoice Details – §14 UStG
Every fifth craftsman's invoice contains errors. Studies by the German Crafts Association show this. Missing service periods, forgotten tax numbers, incorrect invoice numbers – sounds minor, but can be costly.
The Legal Situation
§14 UStG defines 11 mandatory details that must appear on every invoice:
- Full name and address (invoice issuer + recipient)
- Tax number or VAT ID
- Invoice date and sequential invoice number
- Quantity and type of service
- Date of service / service period
- Net amount, tax rate, tax amount, gross amount
- If applicable, note on reverse charge liability (§13b)
How RuckZuckRechnung helps you:
- Automatic check of all 11 mandatory details before sending
- Sequential invoice numbers – gap-free and automatic
- Tax number is taken from your profile
- Service period as a required field – impossible to forget
2. §35a – Tax Bonus for Your Clients
Your private client can deduct the labour costs from your invoice – up to €1,200 per year. But only if your invoice meets the requirements. Many craftsmen don't know this – and miss out on a real competitive advantage.
The Legal Situation
§35a EStG allows private clients to deduct 20% of labour costs (max. €6,000 = €1,200 tax bonus) for craftsmen's services in the household.
- Labour and material costs must be listed separately
- Only applies to services at the client's property / residence
- Cash payment is excluded – bank transfer only
How RuckZuckRechnung helps you:
- Automatic separation of labour and material costs
- §35a summary line is added to the invoice
- Your client sees immediately what they can deduct
- You look professional – without extra work
3. E-Invoicing & ZUGFeRD – The New Obligation
From 2028, you can no longer send a simple PDF invoice to business clients. Only structured e-invoices will be allowed – in ZUGFeRD or XRechnung format.
The Deadlines
- Since 01/01/2025: You must be able to receive e-invoices
- Until 31/12/2026: PDF sending still allowed with consent
- 2027 (≤ €800,000 revenue): PDF with consent still allowed
- From 01/01/2028: Only ZUGFeRD / XRechnung for business clients
How RuckZuckRechnung helps you:
- ZUGFeRD is already built in – every invoice is automatically compliant
- Future-proof from today – no panic in 2027
- Your client won't notice a difference – professional PDF with embedded data
4. Subcontractors & Reverse Charge – §13b UStG
Working as a subcontractor for another construction company? Then special rules apply to your invoice. The VAT is owed not by you – but by your client.
When does §13b apply?
- Subcontractor → Main contractor (both in construction) ✓
- Craftsman → Private client ✗
- Craftsman → Company outside the construction industry ✗
Mandatory notice on the invoice: „Tax liability of the service recipient pursuant to §13b UStG“
How RuckZuckRechnung helps you:
- §13b mode per client – set once, always active
- Automatically net – no accidental VAT display
- Correct mandatory notice is set automatically
- Clear distinction between §13b and regular clients
5. Small Business – §19 UStG Done Right
You're a small business owner and must not show VAT? If you accidentally display VAT on the invoice, you owe it to the tax office – even if you didn't have to charge it (§14c UStG).
§19 UStG – Requirements
- Revenue in the previous year ≤ €25,000 (raised since 2025)
- Revenue in the current year expected ≤ €100,000
- No VAT display – no tax rate, no tax amount
- Mandatory notice: „Pursuant to §19 UStG, no VAT is charged.“
How RuckZuckRechnung helps you:
- Small business mode – one switch, no accidental VAT display
- Automatic §19 notice text on every invoice
- All other mandatory details (§14) remain active
6. Retention Obligations – §14b UStG & GoBD
You must retain every invoice for 10 years. And not just any way – but GoBD-compliant: immutable, complete, systematic and accessible at any time. Digital invoices must be archived digitally.
Your Obligations
- 10 years retention obligation (§14b para. 1 UStG)
- GoBD: Traceability, immutability, completeness
- 2 years retention obligation for the private client for work on property
- You must inform the client about the 2-year obligation!
How RuckZuckRechnung helps you:
- Automatic §14b retention notice for private clients
- Digital archive – 10 years, accessible anytime, searchable
- GoBD-compliant storage – immutable and complete
7. Late Payment & Dunning – §286, §288 BGB
In the trades, late payment is everyday life. According to Creditreform, every third client pays late. This strains your liquidity – and costs you time chasing payments.
Your Rights
- §286 BGB: Default occurs automatically 30 days after due date and receipt (for consumers only with notice on the invoice)
- §288 BGB: Default interest: 5% above base rate (consumers) / 9% (businesses)
- §288 para. 5 BGB: €40 flat-rate dunning fee for business clients
How RuckZuckRechnung helps you:
- Automatic payment tracking – see at a glance who has paid
- Payment reminders with one click – professionally worded
- Due date is set on every invoice
- Notice of default consequences per §286 BGB possible
8. Professional Appearance – Your Calling Card
Your invoice is often the last thing the client sees from you. And first impressions count even at the last point of contact. A cleanly designed, complete invoice signals: A professional is at work here.
Why this matters
- Professional invoices increase willingness to pay
- Correct invoices avoid queries and delays
- Your client recommends you – also because of the „paperwork“
- Multilingual invoices for international clients or job sites
How RuckZuckRechnung helps you:
- Professional invoice templates – your logo, your colours
- Multilingual: German, English, Polish, Turkish, Ukrainian, Russian
- PDF download and email sending directly from the app
- Consistent design on every invoice – automatically
Problem identified. Solution built in.
| What concerns you | What RuckZuckRechnung does |
|---|---|
| §14 mandatory details – every 5th invoice faulty | Automatic check of all 11 details |
| §35a tax bonus – labour costs not separated | Automatic breakdown |
| E-invoicing – mandatory from 2028 | ZUGFeRD built in from day 1 |
| §13b reverse charge – wrong VAT display = liability | One-click mode per client |
| §19 small business – accidental VAT display | Small business switch |
| Retention – 10 years, GoBD-compliant | Digital archive, automatic |
| Late payment – every 3rd pays late | Payment tracking + reminders |
| Appearance – unprofessional invoices | Templates, logo, multilingual |
See for yourself – free and without obligation.
Create your first invoice in under 5 minutes. All mandatory details, §35a, ZUGFeRD and more – included.
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