Start for free
Language: EN

Accounting and invoicing for founders

First invoice, first customer, first tax return: in the founding year special rules apply to turnover limits, and everything is new. Saldiqo sets the mandatory details, shows the turnover limit for the first year and collects receipts for start-up costs.

Updated:

What comes up for founders

Everything for the first time

Invoice number, mandatory details, payment term: a lot is new, and mistakes cost time.

Founding year with its own rules

In the first year different turnover limits often apply than in later years.

Start-up costs

Registration, advice, equipment and marketing arise before there is revenue. The receipts belong captured from the start.

How Saldiqo helps

  • Check mandatory detailsSaldiqo checks before finalising.
  • Turnover limit in the founding yearSaldiqo shows how much turnover is left before the limit.
  • Receipts from the startCapture receipts by phone photo.
  • Invite your tax adviserAn adviser with their own login sees the figures and changes nothing.

Typical invoice lines

Examples that often appear on invoices in this industry. You set the prices yourself.

  • First service as per quote
  • Start-up consulting, hours
  • Equipment as per receipt
  • Website and branding, flat fee
  • Deposit on order confirmation
  • Travel costs, flat fee

Tax and invoicing in Germany

What applies to invoices in Germany, in short. As of October 2026.

VAT
Standard rate 19 %, reduced rate 7 %. Which rate applies to which supply depends on the case. Saldiqo calculates each invoice line with the rate you pick.
Small business scheme
Under section 19 of the VAT Act (UStG) you charge no VAT as long as your turnover was at most €25,000 last year and is at most €100,000 this year. Saldiqo shows how much room is left and adds the note to your invoice.
Mandatory details
Under section 14 UStG every invoice shows a tax number or VAT ID, a consecutive invoice number, the date of supply and the recipient. Saldiqo checks this before you finalise an invoice. Small invoices up to €250 gross need fewer details.
E-invoicing
All businesses have had to be able to receive e-invoices since 1 January 2025. Issuing becomes mandatory from 2027 if last year’s turnover was above €800,000, and from 2028 for domestic business-to-business sales in all cases. Small businesses under section 19 are exempt. Saldiqo creates XRechnung and ZUGFeRD.
VAT return
The advance VAT return goes to the tax office through ELSTER, by the 10th after the end of the period. You file monthly if last year’s VAT was above €9,000 and quarterly above €2,000. Saldiqo provides the figures; you file in ELSTER or through your tax adviser.
Record keeping
Keep invoices and accounting vouchers for 8 years, books for 10 years and business letters for 6 years. The period starts at the end of the calendar year.
Late payment
In the second half of 2026 the default interest rate is 10.52 % between businesses and 6.52 % towards consumers, plus a €40 flat fee that applies to businesses only. Saldiqo has reminder levels with deadlines and fees.
Getting paid
Every invoice carries a GiroCode (EPC QR) that customers scan with their banking app. You match payments by uploading the bank statement as CSV or CAMT.
Tax adviser
Cash-basis profit calculation (EÜR), a DATEV export and a separate login for your tax adviser are built in.

Frequently asked questions

Do different limits apply in the founding year?

Often yes. Which limit applies to you is listed in the country block above and with your tax adviser.

Can my tax adviser work with it?

Yes. You invite them with their own login. They see the figures and can pull exports.

Do founders in Germany have to charge VAT?

Yes, unless they qualify as small businesses under section 19 UStG. That applies when turnover was at most €25,000 last year and is at most €100,000 this year. The limit is hard: VAT is due on the sale that takes you over it.

Do founders in Germany need e-invoicing?

Every business must be able to receive e-invoices since 2025. Issuing is mandatory from 2027 if last year’s turnover was above €800,000, and from 2028 for domestic business-to-business sales in general. Small businesses, invoices up to €250 and tickets are exempt. Private customers still get a normal invoice.

How long do founders have to keep invoices?

Invoices and vouchers for 8 years, books for 10 years and business letters for 6 years, counted from the end of the calendar year. You can store receipts digitally in Saldiqo. The legal duty to keep records and to document your procedures stays with you.

Try Saldiqo for free

Write invoices, match payments, collect receipts and send reminders: free and without a trial period.

Start for free

This page for other countries

Related niches

More industries

All industries

As of October 2026. General information, not legal or tax advice, without guarantee. For your case ask your tax adviser.