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
- Photography services follow the place-of-supply rule. For B2C, you charge the VAT of your home country until you cross the OSS threshold.
- 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.
- Once your cross-border B2C revenue exceeds €10,000 in a year, you register for OSS and apply the destination VAT 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 the correct logic automatically based on the client's country and VAT-ID validity.
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 — under the OSS threshold
You shoot a destination wedding in another EU country for private clients. Until your cross-border B2C revenue exceeds €10,000 in a calendar year, charge your home-country VAT rate. Above that threshold you register for OSS and apply the destination rate.
Invoice wording
VAT 8.1% (CH) — destination FR — under OSS threshold
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. Cross-border B2C — OSS registered
You've crossed the €10,000 threshold and registered for OSS. You charge the destination-country VAT rate, file a single OSS return quarterly, and the destination tax authority handles the rest. Galerly tags each cross-border invoice with the destination jurisdiction for export.
Invoice wording
VAT 22% (IT) — OSS — destination VAT applied
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 cross-border B2C sales (to consumers in other EU countries) exceed €10,000 in a calendar year, you must register for the One Stop Shop (OSS) scheme. From that moment, you charge each consumer the VAT rate of their country and file a single OSS return per quarter. Galerly tracks the running total per calendar year and warns you 90 days before you cross the threshold.
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 validates every B2B VAT ID against VIES before applying reverse-charge wording.
Validate before issuing
Galerly hits VIES at the moment of invoice creation. If VIES is unreachable or the ID is invalid, the invoice falls back to home-country VAT and flags the issue for review.
Audit trail per invoice
Every invoice carries the timestamp of the VIES validation that justified its tax treatment. If the tax authority later asks why you reverse-charged a particular client, the audit log answers in one click.
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 to demonstrate the validation attempt. Galerly stores every VIES validation timestamp and result, so you have a defensible audit trail if the tax authority later asks.
Does Galerly file OSS returns for me?
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No. Galerly tags each invoice with the correct destination jurisdiction and produces an export ready for your accountant or for direct upload to your country's OSS portal. The actual filing is a quarterly action you (or your accountant) take with the tax authority.
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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.