MwSt and quoting in Germany
Local name for the document: Angebot (quotation); a Kostenvoranschlag is a cost estimate. The quote maker starts with EUR and MwSt at 19%. Change the rate if a different one applies to your work, or set it to 0 if you are not registered.
| Rule | What it says | Official source |
|---|---|---|
| Umsatzsteuer (MwSt) | Standard rate 19%, reduced rate 7% | UStG §12 (Federal Ministry of Justice law portal) |
Last checked 7 October 2026. Tax rules change and can depend on what you sell; check with the tax authority or an accountant for your situation.
Most B2B clients in Germany compare net prices (netto), so show the net subtotal, the MwSt and the gross total (brutto). Write the document title in the language your client uses: the PDF heading reads "Quotation", so add "Angebot" to the quote number or notes if your client expects it.
Example: an Angebot for a bathroom renovation
A quote to a homeowner that separates labour (Arbeitskosten) from material, with MwSt at 19%. Prices are examples only.
| Description | Qty | Rate | Amount |
|---|---|---|---|
| Arbeitskosten: Rückbau und Installation, Stunden | 30 | €64 | €1,920 |
| Arbeitskosten: Fliesenarbeiten, Stunden | 24 | €58 | €1,392 |
| Material: Sanitärobjekte und Armaturen | 1 | €1,680 | €1,680 |
| Material: Fliesen und Kleber | 1 | €940 | €940 |
| Entsorgung | 1 | €180 | €180 |
| Summe netto | €6,112 | ||
| MwSt 19 % | €1,161.28 | ||
| Gesamtbetrag brutto | €7,273.28 | ||
Showing labour on its own line helps your customer. Under §35a of the income tax law, a homeowner can reduce income tax by 20% of the labour costs of renovation and maintenance work, up to a maximum reduction of €1,200 a year. In the example, labour is €3,312 net, €3,941.28 including MwSt, and 20% of that is €788.26. The reduction applies only to labour costs, and only if the customer receives an invoice and pays by transfer to your account. See EStG §35a.
Rules that change a German quote
- Binding offer: someone who makes an offer is bound by it, unless they exclude that binding. A valid-until date ("gültig bis") limits how long the offer stays open, and the word "freibleibend" is the usual way to exclude binding. See BGB §145.
- Kostenvoranschlag: if a contract is based on a cost estimate (Kostenanschlag) for which the contractor gave no guarantee, and the work cannot be finished without a substantial overrun, the customer can terminate and the contractor's claim is limited. The contractor must tell the customer promptly when an overrun is expected. See BGB §649.
- Kleinunternehmer: a business whose total turnover did not exceed €25,000 in the previous calendar year and does not exceed €100,000 in the current year can use the small-business rule and does not charge Umsatzsteuer. The usual note on the quote is "Gemäß §19 UStG wird keine Umsatzsteuer berechnet". See UStG §19.
Words your German client expects
An Angebot is an offer that binds you; a Kostenvoranschlag is an estimate. Say which one you give. Add an Angebotsnummer, the date, a validity date, your Steuernummer or USt-IdNr., and show Netto, MwSt and Brutto. Private customers expect the Brutto total first; businesses compare Netto. The PDF heading reads "Quotation", so add "Angebot" to the quote number if your client expects it. For a trade-specific layout see the contractor quote template.
Once the client says yes, use our quote acceptance wording, and see confirm a quotation for the reply that settles the details. If clients are slow to answer, improve your quote acceptance rate.
The rules in this section were checked on 10 November 2026 on the official pages linked beside them. Tax rules change and can depend on what you sell; check with the tax authority or an accountant for your situation.
What to include on your quote
- Your business name, address and contact details, and your tax or registration number if you have one
- The client’s name and address
- A unique quote number, the date and a valid-until date
- Itemised work or goods with quantities and rates in EUR
- MwSt as a separate line, and the total including MwSt
- Payment terms, exclusions and how the client accepts
Then send it with one of our quote email templates.