Billing and tax. How wyrld pays you.
On wyrld you earn per click (CPC), per sale (CPA) or both, depending on the shop. Once a month wyrld settles your earnings and issues a self-billing credit note, so you never write an invoice. This page covers the VAT on your credit note, what applies to small businesses and companies abroad, and how your agency’s commission share is settled.
In brief: billing and tax on wyrld
At the start of each month wyrld settles the previous month with a self-billing credit note. So wyrld, not you, issues the invoice for your earnings, which come from clicks (CPC), sales (CPA) or both, depending on the shop. Payouts go out via PayPal or bank transfer; sales commissions once the shop or affiliate programme has paid wyrld.
The VAT on your credit note depends on your country and your tax status: 19% in Germany, none for small businesses under § 19 UStG (Kleinunternehmer) and reverse charge in other EU countries with a VAT ID. Outside the EU the credit note shows no German VAT; wyrld accounts for it under reverse charge. wyrld works with any legal structure, from a Kleinunternehmer to a company abroad.
- Billing
- monthly
- Document
- self-billing credit note
- Payout
- PayPal or bank transfer
- Legal structure
- any
A credit note instead of an invoice.
A self-billing credit note is an invoice issued by your business partner rather than by you. German VAT law allows this if it was agreed in advance (§ 14(2) UStG). On wyrld, that agreement is part of the creator terms. You’ll find your credit note in your dashboard under “Billing” every month.
If something is wrong, let us know in writing within 14 days, for example at info@wyrld.de. After that, the credit note counts as accepted under the creator terms.
The VAT on your credit note.
Which case applies depends on your country and your tax status. The quoted notes are printed on the credit note in German, exactly as shown.
| Case | VAT on the credit note | Note on the credit note |
|---|---|---|
| Germany, VAT-registered | 19% | Net amount, VAT and gross amount |
| Germany, small business (Kleinunternehmer) | none | „Kein Ausweis von Umsatzsteuer, da Kleinunternehmer gemäß § 19 UStG.“ (No VAT shown, small business under § 19 UStG.) |
| Other EU country with VAT ID | none, reverse charge | „Steuerschuldnerschaft des Leistungsempfängers (Reverse Charge) gemäß § 13b UStG.“ (Reverse charge under § 13b UStG.) |
| Other EU country without VAT ID | payout on hold | Until your VAT ID is in your billing details |
| Outside the EU, such as Switzerland, the UK or the UAE | none, reverse charge | Note on who owes the tax |
An example with €100.
Example data
| Case | Net | VAT | Paid out |
|---|---|---|---|
| Germany, VAT-registered | €100.00 | €19.00 | €119.00 |
| Germany, Kleinunternehmer | €100.00 | €0.00 | €100.00 |
| Other EU country with VAT ID | €100.00 | €0.00 | €100.00 |
| Outside the EU | €100.00 | €0.00 | €100.00 |
Small business, registration and abroad.
Small businesses (Kleinunternehmer)
You can use the German small-business scheme (Kleinunternehmer) if your turnover was no more than €25,000 in the previous year and does not exceed €100,000 in the current year (§ 19(1) UStG, limits since 2025). You state your status once in your billing details, and your credit note then shows no VAT. If a credit note ever does show VAT, object straight away; otherwise you owe the amount shown (§ 14c(1) UStG). Once you object, the credit note no longer counts as an invoice (§ 14(2) UStG).
Registering a business
wyrld works with creators acting as a business (Unternehmer under § 14 of the German Civil Code, BGB). The Berlin Senate Department for Finance names these first steps for influencers: register a trade (Gewerbe), contact your tax office and send in the tax registration questionnaire within a month of starting. You pay income tax and, where it applies, VAT yourself. Your tax adviser can tell you what applies to you.
Austria and other EU countries
For creators and companies in other EU countries, wyrld issues the credit note under reverse charge. Without a VAT ID in your billing details, your payout is on hold. In Austria, small businesses only receive a VAT ID (UID-Nummer) from the tax office on request, using form U 15, according to the Austrian Economic Chamber (WKO). Your tax adviser can tell you what else you need to report in Austria.
Switzerland, the UK, Dubai
wyrld also pays creators and companies outside the EU, for example in Switzerland, the UK or the United Arab Emirates. Your credit note then shows no German VAT. It is issued under reverse charge (§ 13b UStG): wyrld accounts for the German VAT, not you. This applies if your company has its registered office and management abroad. If you run it from Germany, or a permanent establishment in Germany works for wyrld, check the VAT with your tax adviser first. Where you pay tax on the income depends on where you live and where your company is based; your tax adviser can tell you.
Payouts and returns.
wyrld settles the previous month at the start of each month and pays out via PayPal or bank transfer. Sales commissions are paid out once the shop or affiliate programme has paid wyrld. Commission is calculated on the net value of a purchase, after VAT, shipping, discounts, returns and cancellations. If a purchase is cancelled after the payout, wyrld can offset the commission against later credit notes.
If you work with your own agency, you agree its commission share between you, anywhere from 0 to 100%, and your agency enters it in its dashboard. wyrld deducts it from your earnings in the monthly settlement; it is not paid on top. You get your credit note, your agency gets its own, and you don’t have to pass anything on.
Sources
This page explains how wyrld handles billing. It is not tax advice. Accessed on :
- German VAT Act, § 14 (credit notes): gesetze-im-internet.de
- German VAT Act, § 13b (recipient liable for the tax): gesetze-im-internet.de
- German VAT Act, § 14c (incorrect or unauthorised VAT on an invoice): gesetze-im-internet.de
- German VAT Act, § 19 (small businesses): gesetze-im-internet.de
- Berlin Senate Department for Finance: FAQ for social media creators: berlin.de
- WKO: VAT IDs for small businesses: wko.at
- wyrld creator terms (German, PDF): wyrld-Creator-AGB.pdf
Frequently asked questions.
Do I have to pay tax on affiliate income?
Yes. Click payments and commissions from wyrld are part of your income. You pay income tax and, where it applies, VAT yourself. Your tax adviser can tell you exactly what applies to you.
What do I need to register with the tax office?
The Berlin Senate Department for Finance names three first steps for influencers: register a trade (Gewerbe), contact your tax office and send the tax registration questionnaire to the tax office within a month of starting. wyrld only works with businesses (Unternehmer under § 14 of the German Civil Code, BGB), not with private individuals.
Why don’t I send wyrld an invoice?
Because wyrld uses self-billing: wyrld issues the invoice for you. German VAT law allows this if it was agreed in advance (§ 14(2) UStG). On wyrld it is part of the creator terms.
What if something on my credit note is wrong?
Let wyrld know in writing within 14 days, for example at info@wyrld.de. After that, your credit note counts as accepted under the creator terms.
I am a Kleinunternehmer. What does my credit note show?
wyrld shows no VAT and prints the note “Kein Ausweis von Umsatzsteuer, da Kleinunternehmer gemäß § 19 UStG.” instead (no VAT shown, small business under § 19 UStG). If a credit note ever does show VAT, object straight away; otherwise you owe the amount shown (§ 14c(1) UStG).
I live in Austria and have no VAT ID. Can I get paid?
Yes, once you add a VAT ID (UID-Nummer) to your billing details. For creators in Austria, as in every EU country outside Germany, wyrld issues the credit note under reverse charge; until you add the number, your payout is on hold. As a small business in Austria you get a VAT ID from the tax office on request (form U 15).
Can I bill through a company in Dubai, Switzerland or the UK?
Yes. wyrld also pays companies outside the EU. Your credit note then shows no German VAT. It is issued under reverse charge (§ 13b UStG): wyrld accounts for the German VAT, not you. This applies if your company has its registered office and management abroad. If you run it from Germany, or a permanent establishment in Germany works for wyrld, check the VAT with your tax adviser first. Where you pay tax on the income depends on where you live and where your company is based; your tax adviser can tell you.
What happens if a purchase is cancelled after the payout?
wyrld only pays commission on the net value after returns and cancellations. If a purchase is cancelled after the payout, wyrld can offset the commission against your next credit notes (creator terms § 4(5)).
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Questions about billing?
Email us at info@wyrld.de. What your storefront can do and how you earn is on the page for creators.