Ireland Issues VAT Guidance for Social Media Influencers on Income and Compliance

• Irish Revenue issued guidance on VAT for social media influencers
• Influencers must register for VAT if turnover exceeds the threshold
• Voluntary registration is allowed for those below the threshold
• The OSS regime can be used for cross-border B2C services in the EU
• Influencer services like advertising are subject to a 23 percent VAT rate
• Proper recordkeeping and invoicing are required
• Specific rules exist for self-billing with platforms
• VAT for B2C services is due in the supplier’s country
• B2B transactions are taxable where the customer is located
• Special rules apply to electronically supplied services
• Guidance helps influencers and advisers with VAT compliance

Source: globalvatcompliance.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.

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