GoBD
The German tax authorities' principles for digital bookkeeping: records must be complete, traceable, timely, orderly — and immutable.
Read the definitionGlossary
The agency vocabulary, actually explained.
Clear definitions of the compliance, finance and creator-marketing terms every agency deals with — from GoBD and XRechnung to EMV, ROAS and usage rights.
Compliance
XRechnung
Germany's XML e-invoice standard — the national profile of EN 16931, mandatory for public-sector invoices and central to the B2B e-invoicing rollout.
Read the definitionEN 16931
The European standard defining the semantic core of an e-invoice — the common data model behind XRechnung, ZUGFeRD/Factur-X and Peppol billing.
Read the definitionZUGFeRD
A hybrid e-invoice format: a human-readable PDF/A-3 with embedded EN 16931 XML — one file that both people and accounting software can process.
Read the definitionReverse charge (§ 13b UStG)
A VAT mechanism that shifts the tax debt from the supplier to the business customer — the norm for cross-border B2B services within the EU.
Read the definitionKleinunternehmerregelung (§ 19 UStG)
Germany's small-business VAT scheme: below the turnover thresholds, sales are exempt from VAT — no VAT on invoices, but no input-tax deduction either.
Read the definitionFinance
Gutschrift (self-billing)
Self-billing under § 14 Abs. 2 UStG: the customer issues the invoice on the supplier's behalf — the standard way agencies settle creator fees.
Read the definitionDATEV export
A structured export of bookings and master data in DATEV formats, so a German tax advisor can import them straight into their DATEV system.
Read the definitionRate card
The price list for a creator's services — per deliverable and platform, tiered by usage rights and exclusivity. The anchor of every campaign negotiation.
Read the definitionCreator marketing
Earned media value (EMV)
An estimated monetary value of organic reach and engagement — useful for benchmarking creator campaigns, but an estimate, never actual revenue.
Read the definitionROAS
Return on ad spend: attributable revenue divided by advertising cost. A ROAS of 4 means each euro spent returned four euros of revenue.
Read the definitionCPM
Cost per mille — the price of one thousand impressions. The standard unit for comparing media cost across platforms, formats and creator offers.
Read the definitionEngagement rate
The share of an audience that interacts with content — likes, comments, shares, saves. Several formulas compete, so always state which one you use.
Read the definitionMedia kit (SetCard)
A creator's compact portfolio — bio, audience demographics, platform stats and brand collaborations. German talent agencies call it a SetCard.
Read the definitionUsage rights & buyouts
The licenses a brand needs to reuse creator content — scoped by channel, territory and duration. A buyout is a lump-sum fee for a broad rights package.
Read the definitionOperations
Campaign brief
The working document that defines an influencer campaign — objectives, audience, deliverables, messaging, dos and don'ts, deadlines, rights and KPIs.
Read the definitionStop looking terms up. Have them handled.
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