- Non occasional exercise of activity determines passive subjectivity.
- New ATECO classification includes code 73.11.03 for influencer marketing from April 2025.
- Nature of influencer activities for VAT purposes is questioned.
- Influencer activities may be considered as exercise of arts or professions under DPR 633/72.
- Italian Revenue Agency classifies influencer income as self-employment income.
- EU directive 2006/112/CE considers anyone independently conducting economic activity as a VAT subject.
- Revenue Agency states passive subject qualification arises when services are part of habitual economic activity.
- New ATECO code recognizes influencer activity as autonomous.
- If influencer activity is not sole activity, it must be determined if it is part of existing activity or separate.
- Different scenario for professionals like lawyers who also work as influencers in other fields.
- In such cases, a new activity code is required and VAT must be applied separately.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
