Accounting and invoicing for UGC creators
You shoot videos that brands use as their own ads: hook, product in hand, call to action, delivered as a raw file. Per job a package of videos, variants and usage rights. Saldiqo writes the invoice for it, issues the deposit from the quote and lets you record what else the brand sent you.
What comes up for UGC creators
A package instead of one video
Brands usually book three to ten videos with different hooks, plus raw footage and rights for paid ads. Without clear lines you argue about the scope later.
Many brands, many countries
A cosmetics brand from Berlin today, a shop from the Netherlands tomorrow. The tax type on the invoice depends on the client’s country.
Products before the shoot
You get the product for the shoot, often without an invoice. You should record what it was worth before you forget.
How Saldiqo helps
- Invoice with package scopeVideos, variants, raw footage and usage rights as separate lines, so the brand sees what it gets.
- Deposit before the shootThe quote becomes the deposit invoice. The final invoice deducts it.
- Free products as payment in kindIf you get a product instead of money, you write the invoice as usual, state product and value in the description and mark it paid with the payment method other.
- Brands in other EU countriesFor businesses in other EU countries you choose reverse charge, and Saldiqo adds the note.
Typical invoice lines
Examples that often appear on invoices in this industry. You set the prices yourself.
- UGC video, 25 seconds, vertical, concept and shoot
- Three extra hooks as variants
- Usage rights for paid ads, three months
- Raw footage in 4K
- Payment in kind: product set worth 140
- Deposit 50 % before the shoot starts
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 usage rights?
As a separate line with duration and territory in the description. That lets you bill extended use later as its own invoice.
What do I do with free products?
Products you receive for a video usually count as income at their value for tax. Record product and value in the invoice and clear the rest with your tax adviser.
Do UGC creators 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 UGC creators 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 UGC creators 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.