Copyright is subject to a very specific tax regime. Find out more in our article on copyright.
Invoicing for copyright
On BILLY, in the invoicing module, simply select the Copyright category.
VAT at 6% or 21
The copyright you invoice must be subject to 6% VAT. There is an exception for computer code or advertising works: VAT is then 21%.
Special features for individuals
When your customer pays you compensation for copyright, it is up to him to declare and pay the withholding tax.
⚠️ It is your customer who must pay the withholding tax. This is done via a specific tax form, form 281.45.
How do I issue my invoice in this case? Simply add a negative line "Withholding tax payable by the customer". Select the"Deposit and disbursements" category. This category does not affect your result: it is neither income nor an expense, simply a payment made to be deducted from the total to be paid. What's more, no VAT applies to this amount.
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