Writing an invoice without a business: what private individuals need to know
In short
Yes, you may write an invoice without a registered business, for example as a private individual for an occasional sale or a one-off service. Mandatory are the name and address of both parties, the date, and the quantity and type of service. You do not show VAT. Once the activity becomes regular and profit-oriented, you must register a business or self-employment.
Can I write an invoice without a business?
Yes. An invoice is not a document reserved for companies. Private individuals may also issue an invoice for an occasional sale or a one-off service, for example when selling used furniture or doing one-time garden work.
What matters is that it is a private, occasional transaction and not a permanent, profit-oriented activity.
Mandatory details on an invoice without a business
A private invoice is simpler than a business invoice under § 14 UStG. It should, however, contain:
- Name and address of the issuer (you)
- Name and address of the recipient
- Date of the invoice or the service
- Quantity and type of the goods or service supplied
- the amount as a single sum
- a short note that no VAT is charged
As a private individual you do not need to state a tax number or VAT ID. A sequential invoice number is not required.
VAT: why no VAT?
As a private individual you are not an entrepreneur under the VAT Act, so you do not show VAT. Do not confuse this with a small-business invoice: a small business (Kleinunternehmer) is commercially active but waives showing VAT under § 19 UStG. Both show no VAT, but for different reasons.
When does private become a business?
As soon as you act regularly, sustainably and with the intention to make a profit, it no longer counts as private. Then you usually have to register a business or notify the tax office of self-employed or freelance activity.
Typical signs are recurring sales, actively offering services, or planned buying for resale. Exactly where the line lies depends on the individual case. This guide is not tax advice; when in doubt, your tax office or a tax advisor can clarify.
Create an invoice without a business
The fastest way is our free invoice generator: enter the details, download as PDF, done. If you prefer Word or Excel, you will find suitable samples under invoice templates.
Frequently asked questions
May I issue an invoice as a private individual?
Yes. For occasional, private transactions you may write an invoice without a business, for example when selling used items or providing a one-off service. Once the activity becomes regular and profit-oriented, registration is required.
Do I have to show VAT on an invoice without a business?
No. As a private individual you are not an entrepreneur under the VAT Act and do not show VAT. A short note stating that no VAT is charged is sensible.
Which details must the invoice contain?
The name and address of the issuer and recipient, the date, the quantity and type of the service or goods, and the amount. A tax number or sequential invoice number is not required for a purely private invoice.
From when do I need a business?
As soon as you act regularly, sustainably and with the intention to make a profit. One-off or rare private sales stay exempt; recurring sales or actively offered services usually require registration.
What is the difference from a small-business invoice?
A small business (Kleinunternehmer) is commercially active and registered but shows no VAT under § 19 UStG. A private individual without a business is not an entrepreneur at all. Both invoices contain no VAT, for different reasons.