What to write in the service description
German invoices require a clear description of the service delivered. Vague entries like "Consulting" or "Design work" are not sufficient — you need enough detail that both parties can identify what the invoice relates to. Here are examples for photographer work:
Commercial shoot (day rate)
Produktfotografie – 1 Drehtag inkl. Nachbearbeitung, 15. März 2026
Event / wedding photography
Hochzeitsfotografie inkl. Bildbearbeitung und digitaler Galerie (200 Bilder)
Licensing / usage rights
Nutzungsrechte für 10 Produktbilder – Online-Nutzung, 12 Monate, Deutschland
Required fields on a German invoice
German law (§14 UStG) specifies exactly what must appear on every invoice. Missing any of these can make the invoice legally non-compliant and give the client grounds to delay payment.
Full name and address
Your legal name and address as registered with the Finanzamt. If you trade under a business name, include both.
Client name and address
The full legal name and address of the recipient — not just a trading name or contact name.
Invoice date (Rechnungsdatum)
The date the invoice was issued. Not the date the work was completed, unless they are the same.
Invoice number (Rechnungsnummer)
A unique, sequential number. Must not be repeated. Gaps are allowed; going backwards is not.
Service description (Leistungsbeschreibung)
A clear description of what was delivered and when. Vague entries are not compliant.
Net amount (Nettobetrag)
The amount before VAT. If you are a Kleinunternehmer, this is also the total — no VAT line needed.
VAT amount or §19 disclaimer
VAT-registered: show 19% MwSt. Kleinunternehmer: include the §19 UStG disclaimer instead.
Your Steuernummer or Umsatzsteuer-ID
Mandatory on every invoice. Kleinunternehmer use their Steuernummer. VAT-registered businesses use their Umsatzsteuer-ID.
IBAN for payment
Not legally required but universally expected. Include your IBAN so the client can pay by bank transfer.
VAT for photographers in Germany
Photographers working for private clients (weddings, portraits) often stay below the €22,000 Kleinunternehmer threshold and invoice without VAT under §19 UStG. Commercial photographers shooting for agencies or corporates typically exceed the threshold quickly and switch to 19% MwSt. Non-EU clients (e.g. US or UK agencies licensing your work) are not subject to German VAT.
§19 UStG disclaimer (required if you are a Kleinunternehmer)
Gemäß §19 UStG wird keine Umsatzsteuer berechnet.
Invoicing tips for photographers
Separate the shoot fee from licensing
The shoot fee (your time, production costs) and the image usage licence (how the client can use the photos) are legally distinct. Invoicing them as separate line items makes ownership and scope clear — and protects you if the client tries to use the images beyond the agreed scope.
State the usage scope on every invoice
Specify medium (online/print/broadcast), territory (Germany/EU/worldwide), and duration (12 months/3 years/perpetual). Without these details, German copyright law defaults to the narrowest interpretation — which rarely matches what the client assumed they bought.
Invoice travel and equipment separately
Travel (Fahrtkosten), accommodation, and equipment rental are typically invoiced as a pass-through (Auslagenersatz) below the main shoot fee. List them as separate line items and attach receipts. This keeps your shoot rate clean and avoids VAT complications on reimbursements.
Deposit invoices protect you on large shoots
For commercial productions, a 30–50% deposit invoice (Abschlagsrechnung) before the shoot is standard practice in Germany. The final invoice then covers the remaining balance and references the deposit paid. Both need sequential invoice numbers.
Frequently asked questions
Are photographers classified as Freiberufler in Germany?
It depends on the nature of the work. Artistic photographers (fine art, editorial, conceptual) typically qualify as Freiberufler under §18 EStG. Commercial photographers may be classified as Gewerbetreibende by the Finanzamt, especially if the work is largely technical production rather than creative expression. The distinction matters for Gewerbesteuer. Ask your Steuerberater when registering.
Do I need a model release on my invoice?
A model release (Fotoerlaubnis or Model Release) is a separate legal document between you and the model — it does not go on the invoice. However, if you are licensing images that include identifiable people, it is worth noting in your contract whether model releases have been obtained. Your client's legal team may require this before publishing.
Can I charge VAT on image licences separately from the shoot?
Yes — both the shoot fee and the licensing fee are separate taxable supplies and both attract 19% MwSt if you are VAT-registered. If you are a Kleinunternehmer, neither attracts VAT. You cannot split the invoice to apply different VAT treatment to each component.
How do I invoice a stock agency or international client?
For stock agencies or clients outside Germany, VAT treatment depends on the recipient's location. EU B2B clients: reverse charge applies, no German VAT. Non-EU clients: no VAT. Always include both parties' addresses and, for EU B2B, both VAT IDs. Your Steuernummer (or USt-ID) must appear on every invoice.
What is the going day rate for commercial photographers in Germany?
Commercial photography day rates vary widely: editorial and PR work €400–800/day, corporate and product photography €800–2,000/day, advertising and high-end commercial €2,000–5,000+/day. These exclude usage licensing, which is priced separately based on the scope of use. Rates in Munich and Hamburg tend to run 20–30% higher than the national average.
Related guides
Create a legally correct photographer invoice
Shoot fees, licensing, travel — all on one German PDF. §19 UStG or 19% MwSt. No sign-up. €1.99.
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