Accounting and invoicing for the part-time self-employed

A main job as an employee, a business of your own on the side: whoever works part-time for themselves has little time and still all the duties of self-employment. Saldiqo writes invoices in a few steps, records receipts by phone photo and shows how close you are to the turnover limit.

Updated: 16 October 2026

What comes up for part-time self-employed people

Evenings and weekends

A few hours a month are left for bookkeeping. Whatever is not quick stays undone.

Keeping employer and clients apart

The side business runs separately from the main job, also in the records and on the account.

Tax return at year-end

Income and expenses of the side business belong in the tax return. Whoever collects them during the year has little to do at the end.

How Saldiqo helps

Invoice in a few stepsPick a contact, pick a service, send.
Receipts by phone photoPhotograph the receipt, expense done.
Overview of income and expensesOne report for the year that you can show your tax adviser or use yourself.
Limit in viewSaldiqo shows how much turnover is left before the exemption limit.

Typical invoice lines

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

Service as agreed, 3 hours
Flat fee for a small project
Material as per receipt
Travel, flat fee
Weekend surcharge
Credit note: discount granted afterwards

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 I need separate books for a side business?

Income and expenses of the side business are recorded separately from your main job. Which form applies to you, you clear with your tax adviser.

Can I use Saldiqo on my phone next to my job?

Yes. Saldiqo runs in the browser and can be used on a phone.

Do part-time self-employed people 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 part-time self-employed people 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 part-time self-employed people 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.