Payouts and tax for referrals
Which document you get for your referral commission and how VAT and income tax work.
We issue a document for every payout of your referral commission. Which document you get, and whether it shows VAT, depends on your answers under Set up payouts.
This article explains how meetergo settles commission. It is not tax advice. For questions about your own taxes, ask your tax adviser.
Which document for whom
| You are | Document | VAT |
|---|---|---|
| A business in Germany that charges VAT | Credit note | 19% on top of the commission |
| A small business in Germany (Kleinunternehmer) | Credit note | None, with a note on § 19 UStG |
| A private person in Germany, or "Not sure" | Credit note | None, with a note on income tax |
| A business in the EU with a valid VAT ID | Credit note | None, you account for it (reverse charge) |
| A business outside the EU | Credit note | None, you account for it (reverse charge) |
| A private person outside Germany | Payout statement | None |
What a credit note is
Normally you write an invoice when someone owes you money. A credit note (Gutschrift) works the other way round: we issue the document for you. You do not need to send us an invoice.
- Legally this is self-billing under § 14 (2) sentence 2 of the German VAT Act (UStG).
- You agree to it once when you set up payouts.
- Each credit note has its own number, starting with GS-.
- We keep every credit note for 8 years. You can download it at any time.
The payout statement shows the same amounts but is not a tax document.
VAT
You charge VAT: we pay the commission plus 19% VAT. You pay the VAT to your tax office. For this we need your tax number or VAT ID.
You are a small business: we pay the commission without VAT. The credit note says: "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet."
You are a business outside Germany: we pay without VAT. The credit note states the reverse charge. In the EU we check your VAT ID at setup and before every payout.
You are not sure: we pay without VAT. If it turns out you do charge VAT, object to the credit note and correct your details.
Income tax for private persons
Private persons are never paid VAT. Your commission can, however, be taxable as other income under § 22 No. 3 of the German Income Tax Act (EStG).
- Paying that tax is up to you. We do not withhold any tax for you.
- Your credit note includes a note about this.
- Keep your credit notes for your tax return.
Change your details or object
Your details appear on every new credit note, so keep your name, address and tax details current. Changes apply from the next payout run.
Is a credit note that was already issued wrong? Object to it:
- Open Refer and find your documents in the payout section.
- Select Object on the credit note.
- Give a reason and correct your details.
We cancel the old credit note with a cancellation document and issue a new one right away. After the objection, the old credit note no longer counts as an invoice.
Payout methods
| Payout method | Minimum | Note |
|---|---|---|
| Bank transfer through Stripe (SEPA) | EUR 50 for businesses, EUR 25 for private persons | Stripe asks for your bank details once. |
| meetergo credit | EUR 10 | Applied to your next meetergo invoices. |
We are switching bank transfers on step by step. Until then your earnings stay saved, or you can choose credit.
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