Invoicing for photographers

Depending on who you invoice

A business or freelancer in Spain

21% VAT and, if your activity is professional, 15% withholding (7% in your first year and the two after)

A private individual in Spain

21% VAT, no withholding

A business in another EU country

No VAT (reverse charge) and no withholding; it also goes on modelo 349

A business outside the EU

No VAT (outside the scope) and no withholding

To invoice an EU business without VAT, check that its VAT number is registered in the EU's VIES database. Nyrut counts it correctly in the 303 and warns you about the 349, but doesn't generate the 349.

Withholding: check your registration

Whether your invoices to businesses carry withholding depends on the activity code you're registered under: professional codes carry withholding and business codes don't. In photography both are common, so check your form 036 or 037, or ask your gestor before you issue the first one.

Deposits are invoiced too

If you take a deposit to book a date, that deposit is invoiced when you receive it, with its VAT: VAT on an advance payment is due when it's paid, not on the wedding day. Then the final invoice for the rest.

Usual expenses

• Editing software and cloud storage.
• Travel to jobs.
• Your self-employed contribution and training.
• Your camera, lenses and lighting are capital assets: they're depreciated over several years rather than deducted in one go. Nyrut doesn't calculate depreciation; your gestor does.

How Nyrut helps

Invoice private clients and businesses with the right withholding, set per issuer and changeable on each invoice. Snap the fuel receipt and it logs itself. You get an @handle page with your details and portfolio. And every quarter you see your 303 and 130 worked out.

This is a guide to understand the system, not tax advice: for your specific case, ask your gestor.