Invoicing as a photographer
Billing VAT rate, usage rights, additional costs & mandatory details correctly
Key takeaways
- Mind the VAT rate: Artistic photography may be taxed at 7%, commercial assignment photography usually at 19%.
- State usage rights: Licence and scope of image use belong clearly on the invoice – this avoids disputes.
- Additional costs: List travel, props and editing time separately.
- Deposits are common: For weddings and large shoots, a deposit via partial invoice makes sense.
Mandatory details on a photographer invoice
As a photographer, the general mandatory details under § 14 UStG also apply: your and the customer's full name and address, tax number or VAT ID, invoice date, sequential invoice number, description of the service, time of service, net amount, VAT rate and VAT amount.
Special feature: describe the photographic service specifically (e.g. "wedding reportage, 8 hrs, incl. 300 edited images") so the scope is comprehensible.
7% or 19%? The correct VAT rate
The classification is tricky: if, as the author, you grant usage rights to your photographic works, the reduced 7% rate may apply. Pure assignment or craft photography (e.g. product photos without copyright-level originality) is taxed at 19%. When in doubt, the tax office or your tax advisor clarifies the classification.
Billing usage rights & licences
State on the invoice which usage rights the customer receives: limited in time, territory and content (e.g. "online use for 1 year, Germany") or comprehensive. Clear licence terms protect your authorship claim and justify the price.
Travel and additional costs
- Travel/journey time as a separate item (mileage flat rate or hourly rate).
- List materials, prints, albums and props separately.
- Make editing/retouching time transparent.
- Mark express editing as a surcharge.
Avoiding common mistakes
- Applying 19% across the board although 7% might apply.
- Not naming usage rights or naming them unclearly.
- Not offsetting deposits correctly against the final invoice.
- Ignoring the e-invoicing mandate for B2B customers.
Frequently asked questions
Which VAT rate applies to photographers?
If, as the author, you grant usage rights to photographic works, the reduced 7% rate may apply. Pure assignment photography without originality is taxed at 19%.
Do I have to state usage rights on the invoice?
It is strongly recommended. Define the scope, duration and territory of image use to secure your authorship claim and enable additional claims.
How do I bill a deposit for a wedding shoot?
Issue a deposit/partial invoice. In the final invoice you state the deposit already paid and deduct it from the total.
Does the e-invoicing mandate apply to me as a photographer?
For invoices to business customers (B2B) yes – receiving since 2025, sending by 2028 at the latest. Invoices to private customers (B2C) are exempt.
Can I work as a photographer under the small-business rule?
Yes. If you stay below the § 19 UStG turnover limits, you do not show VAT and add the small-business note.
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