Is ‘influencing’ a VAT activity?

Influencers are individuals who have the ability to influence others to purchase products or services, often through social media.
As per the VAT Code, they are considered VAT liable persons if they regularly provide advertising, publicity, promotion, or marketing services.
This means they must apply for a VAT number, submit VAT returns, and issue invoices.
However, influencers who earn an annual turnover of up to €25,000 can opt for the small business exemption scheme and are not required to charge VAT or submit VAT returns.
They can also use the self-billing system if necessary.