Note: legal review pending
This article explains the legal and tax situation to the best of our knowledge with sources — it is not legal or tax advice. For binding guidance, please consult a lawyer or tax advisor.
In short
Bill your influencer fee like this: from the agreed gross, the platform fee and VAT on that fee come off, leaving the net. For tax you need your own § 14 UStG invoice — the monthly account statement from the app is only an overview, not an invoice.
Not tax advice
This page explains terms and workflows and is not a substitute for tax advice. For your case — especially VAT and the small-business rule — consult your tax advisor.
What's the difference between gross and net?
Gross is the agreed fee. Net is what actually reaches you after deductions: the platform fee and the VAT on exactly that fee.
Math: gross − platform fee − VAT on the fee = net. Planning estimate; the in-app statement is authoritative.
How does VAT come in?
Two layers: first, VAT on the platform fee (included in the net math above). Second, your own VAT on your fee toward the brand, which depends on whether you charge VAT or use the small-business rule. That second layer belongs on your invoice, not in the app statement.
What about the small-business rule?
- Under the German small-business rule (§ 19 UStG) you show no VAT on your invoice.
- You add the corresponding small-business note instead.
- VAT on the platform fee concerns the fee itself and is independent of your small-business status.
- Whether the rule fits you, and which thresholds apply, is for your tax advisor.
Is the app's account statement an invoice?
Statement ≠ § 14 invoice
No. The monthly account statement (PDF) is a payout overview — not a § 14 UStG invoice. You still issue a proper invoice with all mandatory fields yourself.
What does DAC7 have to do with it?
DAC7 is an EU reporting duty for platform income. Collavo captures the data and gives you DAC7-ready records as PDF/CSV. There is no automatic filing with the tax authority — you or your advisor submit it.
Frequently asked
- Is the app statement an invoice?
- No. It is a payout overview, not a § 14 UStG invoice. You issue a proper invoice yourself.
- Does Collavo report my income to the tax office?
- No. Collavo captures the data and exports DAC7-ready records (PDF/CSV); you or your advisor file it.
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