Taxes & regulations
Self-billing, country by country.
Krevaro settles creator payouts with self-billed credit notes: the customer issues the invoice on behalf of the supplier. Within the EU this is permitted under Article 224 of the EU VAT Directive, subject to country-specific rules, prior agreements and acceptance procedures. This page lists the rules in every market we serve, how Krevaro covers them, and the sources behind them.
Not tax advice. How this applies depends on your setup; your tax advisor has the final word. Statutes and sources reviewed August 2026; corrections welcome at hello@krevaro.com.
EU · Legal framework
Three articles everything rests on.
Before the national detail, the shape is the same everywhere in the EU. Three articles of the VAT Directive (2006/112/EC) decide where a creator service is taxed, who owes the tax, and whether the brand may write the document.
Art. 44 · Place of supply For a service supplied to another business, the place of supply is where that business is established; if it goes to a fixed establishment elsewhere, that location applies instead. For creator collaborations this means the brand’s seat governs, not the creator’s.
Art. 196 · Who owes the VAT Where the supplier is not established in the customer’s member state, the customer owes the VAT. That is the reverse-charge mechanism. For a creator in another member state the brand accounts for the tax itself instead of paying it across, which is why reverse charge shows up per creator in Krevaro rather than as a global setting.
Art. 224 · Self-billing The customer may issue the invoice on the supplier’s behalf. It takes a prior agreement between the two and a procedure by which the supplier accepts each individual document. Member states may add conditions of their own, and that is exactly where the differences in the country sections below come from.
Switzerland is not part of the EU VAT system. The Swiss rules follow the MWSTG and the practice of the Federal Tax Administration; see section 03.
00 · How Krevaro covers this
One payout run, compliant in every market.
Prior agreement Self-billing requires the creator’s consent everywhere. Krevaro captures the self-billing agreement during creator onboarding, in the form the jurisdiction requires, and keeps it on the profile.
Document labels Each credit note carries the label its jurisdiction requires, be it “Gutschrift”, “facturación por el destinatario” or “factuur door afnemer”, together with every mandatory invoice field, sequential numbering and the creator’s tax identifiers.
VAT per creator Standard rate, small-business exemption or reverse charge is captured once on the creator’s profile and applied to every document automatically.
Objection & corrections Creators see every credit note in their portal and can object before payout. Refunds, cancellations and corrections are filed against the period they belong to.
Audit-ready exports Every closed period produces an export your accountant can import directly, so each payout has a numbered document behind it.
01 · Germany
Germany § 14 UStG.
Gutschrift (self-billing)
Legal basis. Section 14 of the German VAT Act (Umsatzsteuergesetz), self-billing per § 14 (2).
–Requires a prior agreement between the brand (customer) and the creator (supplier) before the credit note replaces the creator’s invoice.
–The document must be labelled “Gutschrift” and contain all mandatory invoice fields: names, addresses, the creator’s tax number or USt-IdNr., sequential number, tax rate and amount.
–VAT treatment follows the creator’s status: standard rate, Kleinunternehmer (§ 19 UStG) or reverse charge.
–The creator can object to a credit note; an objection removes its effect as an invoice. Incorrectly stated VAT can create a liability (§ 14c UStG), so corrections are filed against the period they belong to.
02 · Austria
Austria § 11 UStG.
Gutschrift (self-billing)
Legal basis. Section 11, paragraph 8, item 3 of the Austrian VAT Act (Umsatzsteuergesetz, UStG).
–The document created by the customer must explicitly bear the label “Gutschrift” (or an international equivalent such as “self-billing”) to indicate it replaces the supplier’s invoice.
–Requires a prior agreement between the brand (customer) and the creator (supplier).
–The self-billed document must contain all standard mandatory invoice fields required under Austrian law: supplier name, address, valid UID/tax number of the supplier, sequential numbering and more.
–If the creator objects to the content or tax calculation, they must notify the customer or correct the record; incorrect VAT statements on a self-billed document can create liabilities.
03 · Switzerland
Switzerland MWSTG.
Gutschrift (credit note issued by the service recipient)
Legal basis. Swiss Value Added Tax Act (Mehrwertsteuergesetz, MWSTG) and practice guidelines of the Federal Tax Administration (FTA/ESTV).
–Self-billing is fully allowed; no formal authorization or prior notification to the tax authorities is mandatory, though a written agreement between the parties remains best practice.
–The document must accurately designate the service provider (creator) with all statutory details, including their CHE-format VAT/UID number if they are VAT-liable.
–The supplier is responsible for verifying the correctness of the tax treatment: if VAT is applied improperly, for example standard rates for an exempt supplier, the supplier must object, or risk owing the declared tax.
04 · Spain
Spain RD 1619/2012.
Autofacturación (invoicing by the recipient)
Legal basis. Article 5 of Royal Decree 1619/2012.
–Requires a prior written agreement between the customer and the supplier before transactions begin.
–The supplier must explicitly accept each invoice issued by the customer.
–The invoice must include the specific text indicating that it was issued by the recipient (“facturación por el destinatario”).
05 · France
France CGI.
Autofacturation
Legal basis. French General Tax Code (Code général des impôts).
–Requires a prior mandate or agreement (mandat de facturation), signed or tacitly agreed before issuance, which must be demonstrable during a tax audit.
–The supplier must not issue a separate sales invoice for the same transaction.
06 · Netherlands
Netherlands Uitvoeringsbesluit OB 1968.
Zelf-facturering
Legal basis. Dutch VAT Implementing Decree (Uitvoeringsbesluit omzetbelasting 1968).
–A prior self-billing agreement must exist between both parties.
–The invoice must explicitly state “factuur door afnemer” (invoice by customer) or similar phrasing.
–The supplier remains legally responsible for the accuracy of the VAT charged on the self-billed document.
07 · Belgium
Belgium VAT Code, Art. 53.
Zelf-facturering / Autofacturation
Legal basis. Belgian VAT Code (Article 53).
–Requires a formal prior agreement between the supplier and the customer.
–The supplier must formally approve the terms and conditions of the self-billing procedure.
–The invoice must clearly mention that the customer is issuing it on behalf of the supplier (“facturation par le client”).
08 · Italy
Italy DPR 633/1972.
Autofattura (self-billing)
Legal basis. Presidential Decree DPR 633/1972.
–Italy enforces strict real-time e-invoicing through the Sistema di Interscambio (SdI).
–Traditional self-billing agreements are allowed under EU rules, but cross-border or specific regularization scenarios often require the Italian buyer to generate an electronic self-invoice (autofattura) via the SdI using precise document type codes (such as TD17–TD19).
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© 2026 Krevaro · This overview is self-published and summarizes public statutes and commentary, reviewed August 2026. It is not tax or legal advice. ← Back to homepage
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