Accounting and invoicing for YouTubers
Ad revenue from the platform, sponsorship in videos, memberships, merchandise and sometimes a course: a channel earns in several ways, and each has its own booking. Saldiqo writes the invoices for sponsorships, matches payments and collects equipment and software as expenses.
What comes up for YouTubers
Several sources of income
Platform payout, sponsorship, membership, merch and affiliate run side by side. Every source has different payment routes and terms.
Sponsorship with a brief
An integration in a video, a sponsored episode or a dedicated video: prices, dates and approvals should show up in the quote and invoice.
Expensive gear
Cameras, lenses, lights, computers, editing software and studio: the spend is high and should be depreciated over its life.
How Saldiqo helps
- Sponsorship as quote and invoiceIntegration, dedicated video and use of the footage as lines, with a deposit on order confirmation.
- Match platform payoutsUpload the bank statement and separate platform receipts from sponsor payments.
- Gear in the asset registerPurchases over €800 net run over their useful life. Saldiqo calculates the depreciation.
- Capture receiptsPhotograph software subscriptions, studio, travel and props with your phone and capture them.
Typical invoice lines
Examples that often appear on invoices in this industry. You set the prices yourself.
- Integration in the video, 60 seconds
- Dedicated video with product presentation
- Rights to reuse as an ad, three months
- Channel membership credit, October
- Merchandise order as per delivery note
- Deposit 50 % on order confirmation
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.
For YouTubers in Germany
Camera, lenses, lights and computers often cost more than €800 net and run through the asset register over their useful life. For computers and software Saldiqo suggests one year. Check every value with your tax adviser.
Frequently asked questions
How do I record income from the platform?
You upload the bank statement and Saldiqo shows the receipts. They are income from your channel. How you treat them for tax, especially for payouts from abroad, you clear with your tax adviser.
Can I evaluate merchandise and videos separately?
Yes, with cost centres. You assign income and expenses to the channel or the merch.
Do YouTubers 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 YouTubers 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 YouTubers 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.
Try Saldiqo for free
Write invoices, match payments, collect receipts and send reminders: free and without a trial period.
Start for freeThis page for other countries
Related niches
More industries
As of October 2026. General information, not legal or tax advice, without guarantee. For your case ask your tax adviser.