Invoice Requirements: Ukraine → Germany
🇺🇦Ukraine freelancers billing🇩🇪Germany clients — required fields, VAT treatment, and compliance rules.
Ukrainian freelancers invoicing German clients are treated as non-EU suppliers for VAT purposes, meaning B2B transactions use the reverse charge mechanism with no German VAT charged on the invoice. Ukrainian residents operating as individual entrepreneurs (FOP) should issue invoices that comply with Ukrainian accounting rules and include their IBAN for SWIFT transfers. The Ukraine-Germany double taxation agreement may affect withholding on certain income types.
Required
Add "Reverse charge — § 13b UStG" to invoices issued to German VAT-registered businesses; the German client is liable for German VAT and you should not charge it.Required
More details
Ukraine is not an EU member, so Ukrainian freelancers are non-EU suppliers under the EU VAT Directive. The German client's obligation to self-assess VAT under § 13b UStG (the German implementation of Article 196) means your invoice should always include the German client's VAT number.
State NET 30 payment terms and include your IBAN and SWIFT/BIC code clearly on the invoice — German companies require these for SEPA and SWIFT transfers.Required
Recommended
The Ukraine-Germany DTA generally eliminates German withholding on independent services income — provide a certificate of Ukrainian tax residency to your German client if they request withholding tax relief.
More details
Under the 1995 Ukraine-Germany DTA, business profits and independent personal services income is typically taxable only in the country of residence (Ukraine) unless there is a permanent establishment in Germany. Your German client may require a tax residency certificate (issued by the Ukrainian tax authority) to apply the treaty rate.
Invoice in EUR; Ukrainian FOP accounts can hold EUR, and German clients universally expect euro-denominated invoices.
More details
Since 2022, the National Bank of Ukraine has implemented currency controls. Ukrainian residents may hold foreign currency in FOP accounts and are generally required to convert a portion to UAH within the mandated period — verify current NBU requirements as these rules are updated periodically.
Invoices in English or German are both acceptable for German clients; Ukrainian-only invoices may cause delays in the client's accounting department.
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.