Question 1

What must a freelance invoice legally include?

Accepted Answer

At minimum: your name/trading name and registration number, the client's details, an invoice number and date, a description of the work, the amount due, and — where applicable — your VAT/GST number or the exact statutory wording explaining why no VAT/GST was charged. Requirements vary by country, so check your local checklist if you are unsure.

Question 2

Do I have to charge VAT or GST as a freelancer?

Accepted Answer

Only once your turnover passes your country's registration threshold (or if you choose to register voluntarily). Below the threshold, most countries require a specific exemption sentence on the invoice rather than simply omitting VAT — for example Germany's Kleinunternehmer notice or the Netherlands' KOR wording. A few countries, including Spain, currently apply VAT from the first euro with no general small-business exemption — always confirm your current status and threshold with your local tax authority, as these figures change periodically.

Question 3

Can I write an invoice without being a registered company?

Accepted Answer

In most countries, yes — sole traders, freelancers and self-employed individuals can invoice under their own name using a personal tax or registration number rather than a company number. Requirements differ: the UK allows unregistered sole traders to invoice freely; Germany requires a Steuernummer or USt-IdNr. on every Rechnung; the Netherlands requires both a KVK number and a btw-id; Denmark allows one-off invoicing with a CPR number if you don't hold a CVR; Australia requires an ABN or the payer may have to withhold tax at 47%.

Question 4

How do I invoice a client in another country?

Accepted Answer

For B2B sales within the EU, the reverse-charge mechanism usually applies: you charge 0% VAT, add a "reverse charge" note, and quote both your VAT number and the client's. Since 2025, a new cross-border small-business ("EX") scheme also lets qualifying freelancers extend their domestic VAT exemption to sales in other EU countries. For clients outside your country entirely, exports are typically zero-rated — check your specific market's rule.

Question 5

What is the withholding or retention line on my invoice?

Accepted Answer

In countries like Spain (IRPF), Italy (ritenuta d'acconto), Portugal (retenção na fonte), Greece, Mexico (ISR/IVA) and Japan, a business client is legally required to withhold a percentage of your fee and pay it directly to the tax authority on your behalf. Show this as a negative, non-taxable line on your invoice — the client pays you the net amount, and the withheld amount is later credited against your own tax return.

Question 6

How should I number my freelance invoices?

Accepted Answer

Use a sequential, unbroken numbering series (e.g. 2026-001, 2026-002) and never skip or reuse a number — most tax authorities expect this, and some countries (e.g. Norway) formally require invoice numbers to come from a locked, unbroken system. A DIY PDF is a fine way to draft and send an invoice, but keep your own numbering record consistent in your bookkeeping.

Question 7

What payment terms and late fees can I charge?

Accepted Answer

Under the EU Late Payment Directive, businesses can charge statutory interest plus a fixed €40 recovery fee on overdue B2B invoices. France requires specific late-payment wording on every invoice (pénalités de retard, indemnité forfaitaire de 40 €) even if you never intend to enforce it. Add your payment terms, due date and any late-fee policy in the terms field.

Question 8

Do I put my tax number on the invoice, and which one?

Accepted Answer

Yes — nearly every country expects at least one identifying number: your business/registration number always, and your VAT/GST number as well if you're registered for it. The exact number differs by country (Steuernummer vs USt-IdNr. in Germany, SIREN/SIRET in France, KVK plus btw-id in the Netherlands, ABN in Australia, RFC in Mexico). In the US, your EIN or SSN goes on the W-9 you give the client directly — it is not printed on the invoice itself.

Question 9

Do I need to add tax to my freelance invoice in the US?

Accepted Answer

Usually no — most US states don't apply sales tax to freelance services (a few exceptions exist, such as Hawaii's General Excise Tax and New Mexico's gross receipts tax). Instead, expect business clients to request a W-9 before paying you, and to report payments of $2,000 or more in a calendar year on Form 1099-NEC (this reporting threshold rises from $600 to $2,000 for payments made from 1 January 2026).

Question 10

Is a PDF invoice still legal in my country?

Accepted Answer

In a growing number of markets, freelancers are required to issue invoices through certified e-invoicing systems rather than a plain PDF — for example Italy's SdI for regime forfettario professionals, Romania's e-Factura (with a 5-day deadline, even for consumer sales), Poland's KSeF (extending to VAT-exempt freelancers' B2B invoices from April 2026), Greece's myDATA, Mexico's CFDI, and Brazil's NFS-e/RPA system. Where this applies, treat a PDF like this as a courtesy copy for your client, not the official fiscal document — check your local requirement.

Question 11

What's the difference between this and a consulting or contractor invoice?

Accepted Answer

This tool is built around your tax and registration status as a freelancer or sole trader — it's not tied to any particular profession. If you're billing as a consulting firm on retainers, day rates or a statement of work, or as a contractor billing labour and materials, those use cases are best served by dedicated tools built for that billing style.

Description	Quantity	Rate	Amount
Consulting & discovery call	1.5	£0.00	£0.00
Project work — milestone 1 (as per agreement)	1	£0.00	£0.00
Design / creative work	6	£0.00	£0.00
Content writing & editing	4	£0.00	£0.00
Development / technical implementation	8	£0.00	£0.00
Revisions & project management	2	£0.00	£0.00
Reimbursable expenses (receipts attached)	1	£0.00	£0.00

Subtotal	£0.00
VAT (leave 0 % if not VAT-registered) (20%)	£0.00

Total	£0.00

Self-Employed / Sole Trader Invoice Generator

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Free invoicing app

Free freelance invoice generator & template

What must a freelance invoice include?

Do I have to charge VAT or GST as a freelancer?

What is the withholding line on my invoice?

FAQs about freelance & self-employed invoices