Accounting and invoicing for UGC creators
You shoot videos that brands use as their own ads: hook, product in hand, call to action, delivered as a raw file. Per job a package of videos, variants and usage rights. Saldiqo writes the invoice for it, issues the deposit from the quote and lets you record what else the brand sent you.
What comes up for UGC creators
A package instead of one video
Brands usually book three to ten videos with different hooks, plus raw footage and rights for paid ads. Without clear lines you argue about the scope later.
Many brands, many countries
A cosmetics brand from Berlin today, a shop from the Netherlands tomorrow. The tax type on the invoice depends on the client’s country.
Products before the shoot
You get the product for the shoot, often without an invoice. You should record what it was worth before you forget.
How Saldiqo helps
- Invoice with package scopeVideos, variants, raw footage and usage rights as separate lines, so the brand sees what it gets.
- Deposit before the shootThe quote becomes the deposit invoice. The final invoice deducts it.
- Free products as payment in kindIf you get a product instead of money, you write the invoice as usual, state product and value in the description and mark it paid with the payment method other.
- Brands in other EU countriesFor businesses in other EU countries you choose reverse charge, and Saldiqo adds the note.
Typical invoice lines
Examples that often appear on invoices in this industry. You set the prices yourself.
- UGC video, 25 seconds, vertical, concept and shoot
- Three extra hooks as variants
- Usage rights for paid ads, three months
- Raw footage in 4K
- Payment in kind: product set worth 140
- Deposit 50 % before the shoot starts
Tax and invoicing in Ireland
What applies to invoices in Ireland, in short. As of October 2026.
- VAT
- Standard rate 23 %, reduced rates 13.5 % and 9 %, 4.8 % for livestock, and 0 %. Since 1 July 2026 a 9 % rate applies to restaurants, catering, hot takeaway food and hairdressing, excluding alcohol and soft drinks.
- VAT registration
- Registration is required above €42,500 a year for services and above €85,000 for goods, if at least 90 % of turnover comes from goods. Saldiqo leaves VAT off your invoices while you are below the threshold and shows how much room is left.
- What goes on an invoice
- Registered businesses show their VAT number. Sole traders and partnerships providing services show their tax reference number, or their full name and address, on invoices and receipts of €7 or more (section 885 TCA). Companies show their name, CRO number and registered office, and directors’ details on letters, order forms and the website.
- Invoice timing
- Issue a VAT invoice within 15 days after the end of the month in which the supply took place.
- E-invoicing
- From 1 November 2028 every business must be able to receive e-invoices. Issuing is phased in: first for suppliers to large corporates, from November 2029 for businesses trading B2B within the EU, and from 1 July 2030 under the EU VAT in the Digital Age rules. A PDF does not count as an e-invoice, and the technical specifications are not yet published.
- VAT returns
- VAT3 returns are filed every two months through ROS, by the 19th of the following month, or the 23rd when you file online through ROS. Saldiqo does not file returns, your accountant or ROS does.
- Record keeping
- Keep records for 6 years, longer while a review is open.
- Late payment
- Interest on late business payments is the ECB main refinancing rate (2.40 % in the second half of 2026) plus 8 points, so 10.40 %, plus fixed compensation of €40, €70 or €100 depending on the amount owed.
- Getting paid
- IBAN and BIC are on every invoice, plus a SEPA QR code (EPC) for banking apps that can read it.
Frequently asked questions
How do I bill usage rights?
As a separate line with duration and territory in the description. That lets you bill extended use later as its own invoice.
What do I do with free products?
Products you receive for a video usually count as income at their value for tax. Record product and value in the invoice and clear the rest with your tax adviser.
Do UGC creators in Ireland have to charge VAT?
Once they are registered, yes. Registration is required from the sale that takes turnover over €42,500 a year for services or €85,000 for goods, where at least 90 % of turnover comes from goods. Below those limits Saldiqo leaves VAT off your invoices.
Do UGC creators in Ireland need e-invoicing?
Not yet. From 1 November 2028 every business must be able to receive e-invoices. The duty to issue them phases in from the same date for suppliers to large corporates and later for more businesses. PDF invoices do not count as e-invoices.
How long should UGC creators keep invoices?
Keep records for 6 years, longer while a review is open. You can store receipts digitally in Saldiqo. The legal duty to keep records stays with you.
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As of October 2026. General information, not legal or tax advice, without guarantee. For your case ask your tax adviser.