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Accounting and invoicing for web developers

Projects at a fixed price, hourly rate for changes, maintenance contracts and hosting: a freelance web developer mixes three billing types. Saldiqo issues milestone stage invoices, records hours for extras and creates maintenance invoices on schedule.

Updated:

What comes up for web developers

Fixed price and extras

The project has a fixed price, change requests come later and are billed by the hour. Both have to appear separately.

Maintenance and hosting

After launch updates, backups and hosting run as a monthly or yearly fee.

Clients in several countries

Agencies and startups abroad are common. The tax type depends on the client’s country.

How Saldiqo helps

  • Milestone stage invoicesConcept, build, launch as stage invoices from the quote.
  • Extras by the hourTime tracking, and the invoice line comes from it.
  • Maintenance as a recurring invoiceMonthly or yearly on a fixed date.
  • Reverse charge for EU clientsTax type reverse charge, note on the invoice.

Typical invoice lines

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

  • Website development, fixed price, milestone 1 of 3
  • Change requests outside the quote, hours
  • Maintenance and updates, November
  • Hosting, year 2027
  • Domain re-invoiced as per receipt
  • Performance optimisation, 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

How do I separate fixed price and extras?

The fixed price appears as stage invoices in the quote, extras you record as time and bill separately.

How do I bill clients in other EU countries?

You choose the tax type reverse charge. Which rule applies to the client, you clear with your tax adviser.

Do web developers 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 web developers 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 web developers 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.