Accounting and invoicing for models
Jobs for catalogues, campaigns, shows and social media: a model works for many clients, often through an agency, with day rates and usage rights. Saldiqo writes the invoices when you bill yourself and matches payments from agency and client.
What comes up for models
Day rate and usage
The fee covers the shoot day, usage comes on top by duration, medium and territory. The invoice shows both separately.
An agency in between
The agency takes a commission and often pays with a delay. You need an overview of who owes what and when.
Costs around the job
Travel, train rides, make-up, clothing and portfolio are expenses that belong to the jobs.
How Saldiqo helps
- Invoice with fee and usageFee and usage rights as separate lines with duration and territory.
- Record agency commissionYou record the agency’s commission as an expense and see what is left.
- Match paymentsUpload the bank statement, and Saldiqo shows which job is paid.
- Photograph receiptsCapture train, taxi, hotel and material with your phone.
Typical invoice lines
Examples that often appear on invoices in this industry. You set the prices yourself.
- Day rate catalogue shoot, 8 hours
- Usage rights print and online, 12 months, Germany
- Travel costs as per receipt
- Fee for social media campaign, 2 postings
- Overtime surcharge
- Deposit when the job is booked
Tax and invoicing in Germany
What applies to invoices in Germany, in short. As of October 2026.
- VAT
- Standard rate 19 %, reduced rate 7 %. Which rate applies to which supply depends on the case. Saldiqo calculates each invoice line with the rate you pick.
- Small business scheme
- Under section 19 of the VAT Act (UStG) you charge no VAT as long as your turnover was at most €25,000 last year and is at most €100,000 this year. Saldiqo shows how much room is left and adds the note to your invoice.
- Mandatory details
- Under section 14 UStG every invoice shows a tax number or VAT ID, a consecutive invoice number, the date of supply and the recipient. Saldiqo checks this before you finalise an invoice. Small invoices up to €250 gross need fewer details.
- E-invoicing
- All businesses have had to be able to receive e-invoices since 1 January 2025. Issuing becomes mandatory from 2027 if last year’s turnover was above €800,000, and from 2028 for domestic business-to-business sales in all cases. Small businesses under section 19 are exempt. Saldiqo creates XRechnung and ZUGFeRD.
- VAT return
- The advance VAT return goes to the tax office through ELSTER, by the 10th after the end of the period. You file monthly if last year’s VAT was above €9,000 and quarterly above €2,000. Saldiqo provides the figures; you file in ELSTER or through your tax adviser.
- Record keeping
- Keep invoices and accounting vouchers for 8 years, books for 10 years and business letters for 6 years. The period starts at the end of the calendar year.
- Late payment
- In the second half of 2026 the default interest rate is 10.52 % between businesses and 6.52 % towards consumers, plus a €40 flat fee that applies to businesses only. Saldiqo has reminder levels with deadlines and fees.
- Getting paid
- Every invoice carries a GiroCode (EPC QR) that customers scan with their banking app. You match payments by uploading the bank statement as CSV or CAMT.
- Tax adviser
- Cash-basis profit calculation (EÜR), a DATEV export and a separate login for your tax adviser are built in.
Frequently asked questions
How do I bill through the agency?
You create the agency as a contact. Depending on the contract, you invoice the agency or the agency invoices you. You record the commission as an expense.
Do I have to show usage rights separately?
It is common and understandable for clients. You create usage as its own line with duration and territory.
Do models in Germany have to charge VAT?
Yes, unless they qualify as small businesses under section 19 UStG. That applies when turnover was at most €25,000 last year and is at most €100,000 this year. The limit is hard: VAT is due on the sale that takes you over it.
Do models in Germany need e-invoicing?
Every business must be able to receive e-invoices since 2025. Issuing is mandatory from 2027 if last year’s turnover was above €800,000, and from 2028 for domestic business-to-business sales in general. Small businesses, invoices up to €250 and tickets are exempt. Private customers still get a normal invoice.
How long do models have to keep invoices?
Invoices and vouchers for 8 years, books for 10 years and business letters for 6 years, counted from the end of the calendar year. You can store receipts digitally in Saldiqo. The legal duty to keep records and to document your procedures stays with you.
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As of October 2026. General information, not legal or tax advice, without guarantee. For your case ask your tax adviser.