- Marketing agreements require attention to both legal and tax considerations.
- Barter, which is commonly used in influencer marketing, involves the exchange of goods or services and has tax consequences.
- The client must document barter with a VAT invoice, even if the influencer does not run a business.
- The transfer of goods to an influencer for promotional purposes creates a tax obligation on the part of the client.
- If the influencer runs a business, they will issue an invoice for advertising services.
- If not, there will be no VAT charged.
- Regardless of the model of cooperation used, it is important to consider the tax consequences and reporting obligations.
Source MDDP
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