VAT Guidelines for Social Media Influencers: Obligations, Registration, and Record-Keeping

VAT treatment for social media influencers follows ordinary VAT rules
Influencers must register and account for VAT if they make supplies of goods and services
Influencers include individuals sharing content online like videos, photos, and articles
Income sources for influencers include advertising, affiliate marketing, subscriptions, merchandise sales, and non-financial benefits
VAT is levied on goods and services provided in business by an accountable person
A person in business must register for VAT if they exceed VAT thresholds
VAT obligations may extend to other EU Member States for cross-border sales
Influencers must keep VAT records and issue VAT invoices and credit notes
Self-billing involves a VAT registered customer issuing the supplier’s VAT invoice
VAT is chargeable on the total sum paid for goods or services, excluding the tax itself

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.