Writing a quote in Germany: structure, wording and mistakes

A good quote creates clarity before a confirmed order starts: who will supply what, for which price, by when and under which conditions? Under German law, a sufficiently definite quote can be binding. It is not automatically a non-binding preliminary document merely because it is headed “quote”. Conversely, the VAT details required on an invoice do not automatically become mandatory fields on a quote.

This guide explains the German rules for self-employed people and small businesses. It distinguishes B2B from B2C, provides usable wording and identifies points that require individual legal or tax advice.

In brief

• A quote can be an offer to conclude a contract. Under section 145 BGB, the offeror is generally bound unless the binding effect is excluded.
• A fixed acceptance deadline provides certainty. Unchanged acceptance within that period will generally conclude the contract.
• Acceptance with additions or changes is treated by section 150(2) BGB as rejection combined with a new offer.
• There is no single statutory list of mandatory quote fields equivalent to the invoice requirements in section 14 UStG. The applicable information depends on legal form, service, customer type and sales channel.
• Prices quoted to consumers must generally show the total price including VAT and other price components. Distance and off-premises consumer contracts may require additional pre-contract information.
• Germany’s e-invoice rules concern invoices for transactions, not quotes. A quote does not need to be an XRechnung.

When is a quote legally binding?

A quote should be definite enough for the customer to accept it with a simple “yes”. The essential terms depend on the contract, but the parties, goods or services, and the price or a workable pricing method should normally be clear. Project quotes should also define scope, quantity, schedule, customer cooperation and any acceptance procedure.

Under section 145 BGB, the offeror is bound unless the binding effect has been excluded. “This quote remains valid until 30 September 2026” fixes an acceptance period under section 148 BGB. Without a stated deadline, section 147 BGB applies; for an absent recipient, acceptance must arrive within the period in which a response could normally be expected.

If you do not intend to be bound, say so clearly, for example “subject to confirmation” or “non-binding”. Explain when the contract is formed, such as only after a separate order confirmation. The reservation must be consistent with the rest of the document. High-value or high-risk wording should be reviewed by a German lawyer.

A binding offer that has reached the recipient cannot simply be withdrawn. Under section 130(1), sentence 2 BGB, a revocation is effective only if it arrives before or at the same time as the declaration. Rejection, expiry and late or amended acceptance have separate consequences under sections 146 to 150 BGB.

Quote, cost estimate, order confirmation and invoice

• Quote: proposes a contract. Timely, unchanged acceptance can create the contract.
• Cost estimate: estimates expected costs, especially for a contract for work. Under section 632(3) BGB, it is generally not separately payable unless agreed. If a substantial overrun is expected, section 649 BGB provides notification and termination consequences. A guaranteed fixed price is different.
• Order confirmation: records acceptance or the confirmed order. If it changes the quote, it may itself be a new offer.
• Invoice: bills for supplied goods or services. VAT invoice fields and, where applicable, e-invoice rules arise at this stage.

The heading is not decisive. What matters is how a reasonable recipient would understand the document as a whole and the surrounding circumstances.

What should a sound quote contain?

1. Supplier identity: complete name or company, service address, email and telephone. Business-letter disclosures may apply, for example under section 35a GmbHG for a GmbH.
2. Customer: correct name, company, address and contact. State the exact legal entity that will contract.
3. Document details: unique quote number, date, subject and reference to the customer enquiry. A quote number is useful but is not an invoice number.
4. Scope: each product or service line item, with quantities, units, quality, materials, variants and explicit exclusions.
5. Performance: delivery or service period, location, dependencies, customer cooperation, milestones and acceptance where relevant.
6. Price: unit prices, calculation method, ancillary costs, discounts and total. Estimates of hours or materials need a rule for additional work.
7. VAT: in B2B, net amount, VAT rate/amount and gross amount are common. Consumers need a clear total price. Businesses using the German VAT exemption scheme for small businesses (Kleinunternehmerregelung) do not separately charge VAT and should explain this clearly.
8. Binding effect: acceptance deadline, binding or non-binding status, permitted method of acceptance and contact.
9. Payment: instalments, deposits, payment period after invoicing and any early-payment discount with clear calculation.
10. Terms: warranty, usage rights, retention of title, cancellation and termination rules, and any terms and conditions relevant to the transaction.

Service providers may also have duties under the DL-InfoV. The information need not always appear inside the quote, but must be supplied on time and be easily accessible.

Price information: B2B and B2C

For business customers, a net presentation is often helpful: net subtotal, VAT rate and amount, and gross total. The correct VAT treatment depends on the transaction. Do not copy reverse-charge, exemption or cross-border language from a template without checking it.

The German Price Indication Ordinance governs prices offered to consumers. Businesses offering goods or services to consumers must generally display the total price including VAT and other components. If the price is broken down, the total must be highlighted. Distance offers must also identify additional freight, delivery, shipping or other charges.

If a final price cannot yet be fixed, make the method transparent: hourly rate, estimated effort, material markup, travel expenses, minimum charge and approval process for extras. “Time and materials” without any yardstick merely postpones the dispute.

Step by step

1. Clarify the customer enquiry. Record objective, scope, budget, date, service location and contact person. Label assumptions.
2. Define the service. Describe every product or service line item and consider preparation, materials, travel, documentation, acceptance and subcontractors.
3. Calculate the price. Include labour, purchasing, overhead, risk and margin. Choose fixed, unit or time-based pricing deliberately.
4. Check tax and customer type. Distinguish B2B/B2C, small-business VAT status, domestic/cross-border supply and special rules.
5. Write the conditions. State deadline, start, duration, payment plan, cooperation and how extras are approved.
6. Attach documents and terms. Name plans, specifications and terms precisely and make them accessible before contract formation.
7. Review. Check names, calculations, VAT, dates, attachments and contradictory clauses.
8. Send with evidence. Use a PDF or customer portal and retain the version, dispatch record and acceptance together.

Useful wording

Opening: “Thank you for your enquiry of 12 September 2026. Based on our discussion, we offer the following services.”

Scope: “Planning, delivery and installation of items 1 to 4 are included. Electrical work and wall openings are excluded.”

Extras: “Work outside this scope will be carried out only after your approval and charged at €78.00 net per hour plus materials.”

B2B price: “Net subtotal: €2,000.00. Plus 19% VAT: €380.00. Total: €2,380.00.”

Consumer price: “Total price: €2,380.00 including 19% VAT. Additional charges apply only to extensions approved by you in advance.”

Kleinunternehmer: “Total price: €2,000.00. No VAT is shown under section 19 UStG.”

Binding period: “We remain bound by this quote through 30 September 2026.”

Non-binding: “This quote is subject to confirmation. A contract is formed only when we issue an order confirmation in text form.”

Acceptance: “You may accept this quote unchanged by email, quoting its number, by 30 September 2026.”

Liability exclusions, automatic renewals, cancellation charges and jurisdiction clauses should never be copied without review.

Terms and consumer contracts

Terms and conditions do not become part of a contract merely because they later appear on an invoice. For consumers, section 305(2) BGB generally requires notice at contract formation, a reasonable opportunity to read the terms and consent. B2B rules are relaxed by section 310 BGB, but incorporation must still be agreed.

Distance and off-premises consumer contracts may require extensive information before the consumer makes a declaration and may carry a right of withdrawal. Article 246a EGBGB covers service features, identity, total price, payment/performance and withdrawal information. Section 312g BGB sets out the right and exceptions. Do not assume an exception for custom-made goods without checking its requirements.

Cross-border quotes

German law does not generally require tax wording in a quote to appear in German. Cross-border work does require careful treatment of place of supply, VAT, currency, governing law, jurisdiction, delivery terms and customs. Incoterms may help with goods; for services, the VAT place-of-supply rules matter.

A bilingual quote can prevent misunderstandings. State which version prevails if the texts differ. Reverse charge, intra-Community supplies and third-country cases should be checked with a tax adviser.

Create a quote in Motorica

In Motorica, open Quotes, choose the customer, service period and the required product or service line items. Quantities, net and gross prices, discount and early-payment discount are brought together in the form. You can then create a PDF and send it by email. Once accepted, the quote can be transferred to an invoice; responsibility for checking the content stays with the business.

The e-invoice rules do not change this quote step. The Federal Ministry of Finance e-invoice FAQ concerns invoices for completed transactions. Only the later invoice must meet the applicable invoice and format rules, subject to the specific case, transition periods and exceptions.

Checklist before sending

• Are supplier, customer and contact clearly identified?
• Are quote number, date, subject and version correct?
• Are scope, quantities, units, quality and exclusions clear?
• Are period, location, delivery and customer cooperation defined?
• Are prices, costs, discounts and total traceable?
• Does the VAT display fit B2B/B2C and the tax case?
• Is the quote binding, time-limited or subject to confirmation?
• Are deposits, due dates and discounts unambiguous?
• Are attachments and terms named and accessible on time?
• Will acceptance and later changes be documented together?

Common mistakes

Treating invoice fields as universal quote requirements. This distracts from the actual contract terms. Check the transaction, legal form, customer type and channel separately.

No deadline or binding statement. The supplier may remain bound longer than expected. Set an exact date or a clear confirmation reservation.

Vague scope. The parties may understand quality, quantity and exclusions differently. Use specific line items and outputs.

Hidden extras. Travel, materials or extra effort become an unpleasant surprise. Price them or state the calculation and approval route.

Showing only a net price to a consumer. The PAngV generally requires the total price. Make it prominent.

Supplying terms only after acceptance. Incorporation may fail. Provide a storable version before or at contract formation.

Treating a changed response as acceptance. Under section 150(2) BGB it is generally a new offer. Confirm the final version expressly.

Calling a quote an XRechnung. XRechnung is an invoice format. Keep the quote and later invoice processes separate.

Frequently asked questions

Does a German quote require a signature?

Usually there is no general signature requirement. Contracts can often be formed by email or conduct. A signature may still matter for evidence, special transaction types or an agreed form requirement.

Is a quote without a deadline valid forever?

No. Section 147 BGB determines timely acceptance by the circumstances. A fixed deadline is safer.

Is “subject to confirmation” enough?

It can exclude binding effect if it matches the rest of the wording. Also state the event that forms the contract. Obtain legal review for major risks.

Can the customer change the quote and still accept it?

An acceptance with changes is generally rejection plus a new offer under section 150(2) BGB. The original offeror must accept that new version.

Should a small business charge VAT in the quote?

A qualifying Kleinunternehmer under section 19 UStG does not separately charge VAT. Show the total and explain why VAT is not shown. Eligibility must be correct.

Must a quote be an e-invoice or XRechnung?

No. German VAT e-invoice rules concern invoices. Public procurement procedures may impose separate submission rules.

How should acceptance be recorded?

Keep the quote, version, dispatch, acceptance and changes together. An email that identifies the quote and accepts it unchanged is stronger evidence than an undocumented call.

Conclusion

A reliable quote is not a shortened invoice template. It describes the proposed contract so that scope, price, timing, acceptance and boundaries are understandable. Clear treatment of binding effect, B2B/B2C prices, terms and changes prevents later disputes.

Create a quote in Motorica

Sources and date

Reviewed: 16 September 2026

• BGB sections 145–150 – offer and acceptance
• BGB section 130 – receipt and revocation
• BGB sections 632 and 649 – cost estimates
• BGB sections 305 and 310 – terms and conditions
• Article 246a EGBGB – consumer information
• Price Indication Ordinance
• DL-InfoV – service-provider information
• Federal Ministry of Finance – e-invoice FAQ

This article explains general principles of German law. It is not legal or tax advice and does not replace a review of the specific contract.