Document your calculation clearly
Kleinunternehmer cost estimate: example & template
A cost estimate helps a customer understand the expected scope and price of a job. It is not an invoice and is not automatically the same as a binding offer. Clear wording reduces misunderstandings before work begins.
Published by: TimSoft Solutions · Updated:
- Explain the scope, quantities, and expected costs transparently
- State the binding effect and validity period explicitly
- Communicate foreseeable material overruns early
A cost-estimate example with line items and a total
Fictional example: Anna Beispiel, Musterstraße 1, 12345 Musterstadt, estimates workstation-PC setup for Max Muster, Beispielweg 2, 12345 Musterstadt. Reference KV-2026-001, issued on 6 October 2026, calculation valid until 20 October 2026; planned service period 12–16 October 2026.
The estimate includes four working hours and one cable set. It assumes an existing working PC; new hardware and software licences are excluded. The expected total is €290.00. The example service is exempt under Section 19 UStG, with no separately stated VAT.
This is a non-binding estimate, not a fixed-price offer. Billing is based on the scope actually agreed and delivered. We will notify you promptly if a material overrun becomes foreseeable.
| Item | Quantity | Unit price | Expected amount |
|---|---|---|---|
| PC setup | 4 hours | €60.00 | €240.00 |
| Cable set | 1 set | €50.00 | €50.00 |
| Expected total | €290.00 |
Download the free German cost-estimate template
Download the editable German TXT template without registration. Open it in a text editor, replace every placeholder, and calculate the line items and total yourself. You can paste the completed text into your document editor and save it as a PDF there.
Adapt the scope, schedule, assumptions, and exclusions to the job. Keep the Section 19 UStG note only for eligible exempt services. The template does not create a binding contract or replace a review of your circumstances.
What should a cost estimate contain?
Include the supplier, customer, date, project name, and expected scope. Break down labour, materials, third-party costs, and other items so the calculation remains understandable.
State whether prices are net or gross and how your Kleinunternehmer status affects VAT. Add a validity period and explain the assumptions behind the estimate.
- Contact details and a clear project reference
- Description, quantities, unit prices, and expected total
- Expected schedule, assumptions, and exclusions
- A statement about binding effect and validity
Cost estimate or binding offer?
German chambers of commerce describe a Kostenvoranschlag as an approximate calculation of expected costs. An offer is typically intended to conclude a contract on the stated terms and may create stronger price commitments.
The legal classification depends on the wording and circumstances. Avoid conflicting labels and state clearly whether the document is a non-binding estimate or a binding offer.
Changes and the final invoice
If a material overrun becomes foreseeable, notify the customer promptly and document the agreed next step. Do not wait until the final invoice.
Once the work is complete, invoice only the agreed or delivered items. Connect the estimate and invoice with a project or reference number.
Common cost-estimate questions
Is a Kostenvoranschlag always non-binding?
Not necessarily. Its effect depends on the wording, agreement, and circumstances. Mark the document clearly as binding or non-binding.
Can I charge for a cost estimate?
Any fee should be agreed transparently in advance. Without a specific agreement, Section 632(3) BGB generally treats a cost estimate as free of charge.
Can the estimate become the invoice?
Its data can be reused, but the final invoice must describe the work actually billed and include the invoice details required for that transaction.
Further references
The legal effect of a document and permissible price changes depend on the individual case. This guide is not legal advice.
Create the invoice after the job
Transfer the services actually delivered into a clear invoice draft and review the PDF.
Create a free invoice