Photography Invoice Template Germany

How to write a photographer invoice

• Spell out usage rights and how long they last; they are often worth more than the shoot itself.
• Show the booking deposit as already paid, so the balance due is clear.
• Say when the client receives the final images, for example once the invoice is paid.
• List travel and second-shooter fees on their own lines.

Not sure what to charge? Work out your minimum rate with the freelance rate calculator, and agree the price first with the quote generator.

What an invoice must include in Germany

• Full name and address of the supplier and of the customer
• The supplier's tax number (Steuernummer) or VAT ID (USt-IdNr.)
• Date of issue
• A unique sequential invoice number
• Quantity and usual trade description of the goods, or the extent and type of the service
• Date of the supply or service (or of payment received in advance)
• Net amount broken down by tax rate and exemption, and any agreed reduction not already in the price
• Applicable tax rate and tax amount, or a note that an exemption applies
• Where relevant: note of the customer's duty to keep the invoice (supplies connected with property to private customers), and 'Gutschrift' for self-billed invoices
• B2B invoices between German businesses must be structured e-invoices (XRechnung or ZUGFeRD): all must be able to receive them since 1 January 2025; issuing becomes mandatory from 1 January 2027 for businesses with prior-year turnover over €800,000 and from 1 January 2028 for all.

Invoice rules in Germany at a glance

Tax

Umsatzsteuer (VAT), standard rate 19%. See all rates and the VAT calculator

Tax number

Steuernummer or USt-IdNr. (VAT identification number)

Not registered for tax

Small businesses using the Kleinunternehmer scheme (§19 UStG: turnover up to €25,000 in the prior year and €100,000 in the current year) do not charge VAT; their invoice states the total as one sum with a note that the small business exemption applies (for example 'Gemäß § 19 UStG wird keine Umsatzsteuer berechnet'). If they show VAT anyway, they owe it.

Small invoices

Invoices of €250 or less in total (Kleinbetragsrechnung, §33 UStDV) need only the supplier's name and address, the date, the quantity and type of goods or service, and the gross amount with the tax rate (or exemption note).

Payment terms

A debtor is in default at the latest 30 days after the due date and receipt of an invoice (§286(3) BGB); agreed B2B terms over 60 days are valid only if expressly agreed and not grossly unfair (§271a BGB).

Late payment

§288 BGB: default interest on payment claims, plus a €40 lump sum (§288(5)) when the debtor is not a consumer. The lump sum counts towards any later legal costs claimed. Fixed compensation: €40 lump sum per late payment claim against a business debtor.

Keep records

8 years for invoices (§14b UStG, from the end of the calendar year of issue).

Photography Invoice Template Germany: frequently asked questions

Sources

1. §14 UStG (gesetze-im-internet.de)
2. §14b UStG retention
3. §19 UStG Kleinunternehmer
4. §33 UStDV Kleinbetragsrechnung
5. §34a UStDV invoices of small businesses
6. §288 BGB
7. §286 BGB
8. §271a BGB
9. Bundesbank: Basiszinssatz zum 1. Juli 2026, 1,52 %
10. DATEV: Vorsteuerabzug und E-Rechnung (2027 threshold)