Invoice template line items (Settings → Accounting → Invoice Template Line Items) are the individual lines that invoices and invoice templates are made up of. You define a line item once and reuse it every time you create an invoice.

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NamePositionEinzelpreisBerechnungstypFaktorUSt.Sachkonto
VerfahrensgebührRVG Erfolgswert1,0019Auslagen …
Vorschuss Gerichtskosten5Gerichtskosten Gegenstandswert3,00198600
Pauschalvergütung75,63 €Pauschal1,0019

The columns

Column Meaning
Name label of the line item (appears on the invoice).
Position optional sort/order number.
Unit price fixed amount (for flat-rate line items).
Calculation type how the amount is derived: RVG success value and court fees by amount in dispute (calculated from the amount in dispute), % RVG (percentage share), or Flat rate (fixed unit price).
Factor multiplier (e.g. 1.3 for the business fee, 3.0 for an advance payment).
VAT VAT rate (e.g. 19 or 16).
General ledger account the booking account the line item is posted to.