Copyright income is subject to a very specific tax regime. Find out more in our article on copyright income.
Invoicing copyright income
In BILLY, within the invoicing module, simply select the category Copyright income received.
VAT at 6% or 21%
Copyright income you invoice must be subject to a VAT rate of 6%. An exception applies to computer code or advertising works: in that case, VAT is 21%.
Specific feature for sole proprietors
When your client pays you a fee related to copyright income, it is their responsibility to declare and pay the withholding tax on movable income.
⚠️ It is your client who must pay the withholding tax on movable income. This is done via a specific tax form, form 281.45.
How do I edit my invoice in this case? Simply add a negative line "Withholding tax on movable income to be paid by the client". Select the category "Deposits and disbursements". This category does not affect your result — it is neither income nor an expense, simply a payment to be deducted from the total amount due. In addition, no VAT applies to this amount.
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