Invoice Requirements: Nigeria → Germany
🇳🇬Nigeria freelancers billing🇩🇪Germany clients — required fields, VAT treatment, and compliance rules.
Nigerian freelancers providing services to German clients generally fall under the EU reverse charge for B2B transactions, meaning the German client self-assesses VAT rather than the freelancer charging German VAT. For B2C sales, German VAT may apply above the €10,000 EU-wide threshold. Invoices to German companies should reference the reverse charge obligation.
Required
For German business clients, add "Steuerschuldnerschaft des Leistungsempfängers" (reverse charge) to the invoice — the German client self-accounts for VAT and you do not charge German VAT.Required
More details
Under EU VAT Directive Article 196, when a non-EU supplier provides services to an EU-established business, the EU business recipient is liable for the VAT via reverse charge. Include the German client's VAT number (Umsatzsteuer-Identifikationsnummer) on the invoice.
Recommended
EU VAT registration may be required if you sell digital services directly to German consumers (B2C) and your total EU consumer sales exceed €10,000 per year.
More details
The One Stop Shop (OSS) scheme allows non-EU sellers to register in a single EU member state to account for VAT across all EU consumer sales. This only applies to B2C sales — B2B transactions use the reverse charge instead.
German law does not mandate that invoices be in German; English is widely accepted in business transactions, though some German clients may prefer a German-language invoice.
Invoice in EUR to simplify your German client's accounting; USD invoices are accepted but add currency conversion overhead.
German commercial law (§ 286 BGB) provides for statutory late payment interest of 9 percentage points above the base rate — stating NET 30 on the invoice activates this right automatically for B2B transactions.
Need to send money on this corridor? Compare platforms & fees →
PayoutMap may earn a commission from partner platforms through affiliate links. This does not affect our data or recommendations.