- Guidance on VAT treatment for social media influencers issued by Irish Revenue Commissioners
- Ordinary VAT rules apply to influencers who engage and entertain audiences online
- Registration required if VAT thresholds are exceeded; voluntary registration and OSS regime available
- Recordkeeping and invoicing obligations outlined
- Conditions for self-billing arrangements with platforms specified
- 23 percent standard VAT rate applies to influencer services and advertising
- Place of supply rules for B2C and B2B services and goods, with special provisions for electronic services
Source: news.bloombergtax.com
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.
