OFM Billing
Definition
OFM invoicing covers all the accounting and tax aspects tied to creator management: billing the model for agency services, reporting income, VAT, and legal status. The legal and tax setup varies by country and can be complex in the adult content industry.
Real-world example
A French OFM agency operating as an SAS invoices each model for chatting services based on the agreed revenue share. It issues a monthly invoice with VAT, if applicable, detailing: gross revenue generated, platform commission deducted, and agency commission calculated on the net.
Best practices
Work with an accountant who understands the adult content industry. Put invoicing in place from month one, even for small amounts. Keep all proof of income and payments.
Common mistakes
Handling OFM income off the books with no legal structure. The tax risk is huge, and the amounts can quickly become significant.





