Photographer Invoice Guide: Germany and Spain Requirements

Introduction

Invoicing as a photographer varies significantly by country. Two of the most important markets — Germany and Spain — each have rules that can trip up freelance photographers. This guide covers what you need to include on a compliant invoice in both countries.

Quick Answer: In Germany, photographers charge 19% MwSt (or 0% with the §19 UStG Kleinunternehmer note if annual revenue is below €25,000). In Spain, autónomos add 21% IVA and deduct 15% IRPF retention (7% in the first 3 years). Both countries require a sequential invoice number, your tax ID, client's full details, and separate lines for each tax component.

Germany: Photographer Invoice Requirements

Standard VAT (Mehrwertsteuer / MwSt)

Most photographers in Germany charge 19% MwSt on their services. Your invoice must include:

• Your full name and business address
• Your client's full name and address
• Your Steuernummer (tax number) or Umsatzsteuer-Identifikationsnummer (VAT ID)
• A unique, sequential Rechnungsnummer (invoice number)
• The date of service (separate from the invoice date)
• A clear description of the service
• The net amount, MwSt rate (19%), MwSt amount, and gross total

Kleinunternehmerregelung (§19 UStG)

If your annual revenue is below €25,000 (raised from €22,000 by Jahressteuergesetz 2024, effective 2025), you may qualify as a Kleinunternehmer (small business). In this case:

• You do not charge MwSt (set tax rate to 0%)
• You must include this exact sentence on every invoice:

Gemäß §19 UStG wird keine Umsatzsteuer berechnet.

Failing to include this text on a Kleinunternehmer invoice is a common compliance mistake.

EU Reverse Charge

When invoicing a business client in another EU country, do not add MwSt. Instead, include:

Steuerschuldnerschaft des Leistungsempfängers

Example German Photographer Invoice Structure

Spain: Photographer Invoice Requirements (Factura)

IVA and IRPF — The Combination You Must Know

Spanish freelance photographers (autónomos) deal with two taxes on a single invoice:

1. IVA — value-added tax, charged on top of your fee (standard rate: 21%)
2. IRPF — income tax withholding, deducted from your fee (standard rate: 15%)

The client pays the net total (with IVA added and IRPF deducted). They forward the IRPF to the tax authority (Hacienda) on your behalf.

IRPF Rates

You must include your NIF (tax ID) on every invoice.

Example Spanish Photographer Invoice Structure

The client pays €1,060. The €150 IRPF is paid to Hacienda by the client on your behalf.

New autónomos: If you registered in the last 3 years, your IRPF rate may be 7% instead of 15%. Check with your gestor (accountant).

Quick Comparison: Germany vs Spain

Create Your Photographer Invoice

Use InvoiNova's free photographer invoice generator — presets for Germany and Spain are built in, with the correct VAT defaults and IRPF withholding field.

• Free Photographer Invoice Generator (Germany)
• Free Photographer Invoice Generator (Spain)