EU VAT for photographers, in plain English.
Reverse charge, Article 196, VIES validation, OSS thresholds, per-country rates. The cross-border playbook every working photographer needs, without the accountant fee.
Key facts
- For a shoot for a private client, you usually charge your own country's VAT, even when the shoot is abroad. Some countries tax event photography where the event takes place, so check cross-border weddings with your accountant.
- For B2B clients in another EU country with a valid VAT ID, you apply reverse-charge per Article 196. The buyer accounts for the VAT.
- The €10,000 OSS threshold covers online sales to consumers in other EU countries, such as downloads and prints sold from a gallery store. Above it, those sales are taxed at the buyer's country rate.
- A Swiss-resident photographer billing EU consumers is outside the OSS regime but may register for OSS-Non-Union when relevant.
The four scenarios that cover 95% of photography invoices
Decide which scenario applies, copy the wording onto the invoice, and move on. Galerly applies your own country's VAT rate. When you are based in the EU and a business client in another EU country has a VAT number on file, it switches to reverse charge and adds the required mention.
1. Domestic B2C: your home country
You shoot a wedding for a couple in your own country. Apply your home VAT rate (CH 8.1%, DE 19%, FR 20%, IT 22% etc.) on the full invoice amount.
Invoice wording
VAT 8.1% (CH) — Total CHF 3,240.00 incl. VAT 248.00
2. Cross-border B2C: a shoot abroad
You shoot a destination wedding in another EU country for private clients. For a service you deliver in person, you usually charge your own country's VAT, whatever your yearly total. Some countries tax event photography where the event takes place, so confirm cross-border weddings with your accountant.
Invoice wording
VAT 20% (FR): private clients, wedding in Italy
3. Cross-border B2B: reverse charge
You shoot a corporate event for a French company. They provide their VAT ID, you validate it on VIES, and you invoice without VAT. The buyer accounts for the VAT in their own country. This is the most common scenario for venue, agency, and brand clients.
Invoice wording
Reverse-charge per Article 196 of EU Directive 2006/112/EC. VAT to be accounted for by the recipient.
4. Online sales to consumers abroad: OSS
You sell downloads or prints from your gallery store to private clients in other EU countries. Once those sales pass €10,000 in a calendar year, they are taxed at the buyer's country rate and declared in a single quarterly OSS return. Galerly does not switch to the buyer's rate for you, so above the threshold, set this up with your accountant.
Invoice wording
VAT 22% (IT): OSS: buyer's rate on a download sale
Per-country VAT rates Galerly applies
The standard rate per jurisdiction. Reduced rates for special categories are not relevant to photography services in most countries. Verify against the tax authority of the country you're invoicing.
| Country | Code | Standard rate | Note |
|---|---|---|---|
| Switzerland | CH | 8.1% | Standard rate. Saldosteuersatz 5.1% for photo studios. |
| Germany | DE | 19% | USt. Reverse-charge for valid EU B2B VAT IDs. |
| Austria | AT | 20% | USt. Reverse-charge for valid EU B2B VAT IDs. |
| France | FR | 20% | TVA. Reverse-charge for B2B intra-EU. |
| Italy | IT | 22% | IVA. Reverse-charge for B2B intra-EU. |
| Spain | ES | 21% | IVA. Reverse-charge for B2B intra-EU. |
| Belgium | BE | 21% | BTW / TVA. Reverse-charge for B2B intra-EU. |
| Netherlands | NL | 21% | BTW. Reverse-charge for B2B intra-EU. |
| Luxembourg | LU | 17% | TVA. Reverse-charge for B2B intra-EU. |
| Portugal | PT | 23% | IVA. Reverse-charge for B2B intra-EU. |
| Ireland | IE | 23% | VAT. Reverse-charge for B2B intra-EU. |
Rates current as of 2026-04-29. Galerly's tax engine is updated whenever authorities revise rates; reach us through the contact form if you spot one that's out of date.
The €10,000 OSS threshold, simply
If you're an EU-resident photographer and your online sales to consumers in other EU countries (digital downloads and shipped prints) exceed €10,000 in a calendar year, you must register for the One Stop Shop (OSS) scheme. From then on, those sales are taxed at each consumer's country rate and declared in a single OSS return per quarter. Shoots you deliver in person are a different case: see scenario 2. Galerly does not track this total for you, so keep an eye on it with your accountant.
VIES: validate every B2B VAT ID
For reverse-charge to apply, the buyer's VAT ID must be valid on VIES (the EU's VAT Information Exchange System) at the time of invoicing. An invalid VAT ID means you charge VAT, and the burden of proof is on you, the seller. Galerly does not check the number on VIES for you: check it yourself before you send the invoice.
Validate before issuing
Check the client's number on the EU's VIES website before you issue the invoice. Galerly applies reverse charge as soon as a VAT number is on file, so an invalid number would wrongly remove the VAT.
Keep proof of the check
Save the VIES confirmation, as a PDF or a dated screenshot, with the invoice. If the tax authority later asks why you reverse-charged a client, that record is your answer.
Frequently asked questions
When does reverse charge apply on a photography invoice?
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Reverse charge applies when you sell B2B services across an EU border to a buyer with a valid VAT ID. The buyer accounts for the VAT in their country; you invoice without VAT and quote Article 196 of EU Directive 2006/112/EC.
Do I need to register for VAT in every country I shoot in?
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No. EU OSS gives you a single registration that covers all cross-border B2C consumer sales in EU member states. You file one quarterly OSS return; the destination countries get their share automatically.
I'm a Swiss photographer billing EU consumers. Does OSS apply to me?
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Switzerland is not in the EU, so the standard OSS does not apply directly. Swiss photographers selling B2C electronic services to EU consumers may register for OSS-Non-Union, but pure photography services delivered on-site usually fall under place-of-supply rules tied to where the shoot occurs. Consult a Swiss tax advisor for your specific situation.
What happens if a B2B client gives me an invalid VAT ID?
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You cannot reverse-charge. You must apply your home-country VAT, and the burden of proof is on you. Keep a dated record of your VIES check with each invoice: Galerly does not store one for you.
Does Galerly file OSS returns for me?
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No. Galerly does not prepare OSS returns or track the OSS total. You, or your accountant, file the quarterly return through your country's OSS portal, using your invoices as the record.
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This page is general guidance, not tax advice. EU and Swiss tax rules change. Verify against the official tax authority for your country and consult a qualified tax advisor before relying on any specific treatment for your business.