Accounting and invoicing for IT freelancers

Hourly rate, day rate, maintenance contract: IT freelancers bill by time and for clients in several countries. Saldiqo records your hours, writes the invoice from them and knows the reverse charge for clients in the EU.

Updated: 16 October 2026

What comes up for IT freelancers

Billing by time

Hours and days have to go to the project, the client and the invoice. If you carry the time in your head, the month-end invoice is imprecise.

Recurring amounts

Maintenance and support contracts, hosting and licences run monthly or yearly. The invoice is the same every time.

Clients in several countries

A startup in Berlin, an agency in Vienna, a group in Amsterdam: different rules apply per client and country, and the invoice has to show that.

Subscriptions and tools

Cloud, developer tools, software, domains: running costs are many small invoices, often in foreign currency.

How Saldiqo helps

Time tracking with start and stopTime runs along, you assign it to client and project. The invoice line comes from it.
Invoice from recorded timeYou bundle open time per client into one invoice with a click.
Maintenance contract as a recurring invoiceMonthly flat fees and yearly licences are created by a recurring invoice on a fixed date.
Tax type for abroadFor businesses in other EU countries you choose reverse charge, and Saldiqo writes the note on the invoice. For other cases you clear with your tax adviser which tax type fits.
Receipts and paymentsPhotograph the receipt with your phone, upload the bank statement, and Saldiqo matches payments to invoices.

Typical invoice lines

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

Software development, 18 hours
Code review and architecture consulting, 4 hours
On-call retainer, October
Maintenance contract, October
Re-invoiced hosting and licences as per receipt
Travel costs at cost

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.

For IT freelancers in Germany

For services to businesses in other EU countries you choose the tax type reverse charge. The invoice then shows your VAT ID and your client’s. You file the EC sales list yourself. Your computer and software run through the asset register, and for computers Saldiqo suggests a useful life of one year.

Frequently asked questions

Can I track hours and turn them into an invoice?

Yes. Saldiqo has time tracking with start and stop, open time per client and the invoice from time.

How do I bill clients in other EU countries?

You choose the tax type on the invoice, for example reverse charge. Saldiqo adds the note. Which rule applies to the client, you clear with your tax adviser.

Is there a login for my tax adviser?

Yes. You invite your tax adviser with their own login. They see your figures without changing anything and can pull exports.

Do IT freelancers 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 IT freelancers 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 IT freelancers 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.

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