Reverse charge means that the liability for VAT is shifted. Normally, the person providing a service charges VAT and pays it to the tax office. With the reverse charge procedure, it works the other way around: the client owes the VAT and reports it in their own country.

For models and influencers, this mainly comes up with jobs for companies in other EU countries. If you book a shoot for a brand in France, for example, you’ll usually invoice without German VAT.

An invoice like this should include in particular:

• Your own VAT identification number and the client’s.
• The note “Reverse charge” (in German: “Steuerschuldnerschaft des Leistungsempfängers”).
• The net amount without VAT.

You also have to report services to companies in other EU countries in the EC Sales List (Zusammenfassende Meldung) to Germany’s Federal Central Tax Office. For clients outside the EU, such as in Switzerland or the U.S., the service is usually not taxable in Germany; different invoice notes apply in that case.

Tax law is complex and depends on the individual case, so it’s best to clarify exactly how to invoice with your tax advisor.