You should only send invoices if you need to issue one for a thank-you gift or if supporters specifically request an invoice. In that case, it’s best to send it by email (or by mail, if necessary)—ideally along with or as part of the thank-you gift process.
When is an invoice actually necessary?
It depends on what you offer:
- A thank-you gift in exchange for a product or service: This is generally an exchange of services—an invoice may be required in this case.
- Unconditional support / gifts given without expectation of anything in return: These are often classified as voluntary contributions or gifts. It’s best to consult your tax advisor to determine whether and how you should issue an invoice for these.
When is the best time to send the invoices?
The following has proven effective:
- If you ship or deliver: Send the invoice along with the shipping confirmation or a thank-you note via email.
- If supporters ask for it: Send the invoice to them via email later.
- If you're sending it by mail: You can include the invoice with the package (if you're sending it physically anyway).
Important
This is general guidance and not tax advice. If you’re unsure whether you need to issue invoices for certain forms of support (e.g., a combination of voluntary support and a token of appreciation), please seek tax advice.
For more background information, see, for example, here: https://www.startnext.com/blog/crowdfunding-und-steuern~ba1255.html