Guides

Billing takes in dubbing

CueFlow editorial team · Last updated: 18 October 2026

In short

Billing is usually a base fee plus an amount per take, based on what was actually recorded in the studio. The invoice needs the mandatory details of Section 14(4) UStG. On fees paid to self-employed voice actors, the studio usually also pays the artists' social levy.

The usual model: base fee plus takes

A take is a short segment recorded on its own. Many agreements consist of a fixed base fee for the session and an amount per take. Studio and voice actor agree both freely; there is no statutory rate.

In CueFlow, rates can be set per take, per minute, per hour or day and as a flat fee, plus surcharges for Saturdays, Sundays, public holidays, evenings and nights.

Count the takes before the invoice

Disputes are usually about the quantity, not the rate. It pays to note the number of takes during the session and have both sides confirm it before the invoice is written.

In CueFlow, studio and voice actor keep a take log per role for dubbing, ADR and audio drama bookings, with timecodes if needed. The voice actor carries the total into the actual time; the studio confirms it or disputes it with a reason. Without a reply it counts as confirmed after 7 days, and only the confirmed count goes on the invoice.

What goes on the invoice

An invoice states, among other things, the names and addresses of both parties, the issuer's tax number or VAT ID, the date of issue, a sequential invoice number, quantity and type of service, the time of the service, the fee, the tax rate and the tax amount or a note on a tax exemption (Section 14(4) UStG). Small businesses under Section 19 UStG charge no VAT and state on the invoice that the small-business exemption applies (Section 34a UStDV).

Since 1 January 2025, businesses in Germany must be able to receive e-invoices; the obligation to issue them starts in 2027 or 2028, depending on turnover. CueFlow creates the invoice from the booking as a PDF with embedded ZUGFeRD data and also as an XRechnung. More in the guide on XRechnung.

Artists' social levy on the fee

For the studio, the Künstlersozialabgabe is part of the cost of a recording: in 2026 it is 4.9 percent of the fees paid to self-employed artists. Separately stated VAT is not included (Section 25 KSVG).