Danish Court Rules Influencer Advertising Income Subject to VAT, Not Journalistic Exemption

• The National Tax Court ruled that influencer income from advertising, whether money or products, is subject to VAT.
• VAT exemption for journalistic activity does not apply if there is no editorial freedom and the content is predetermined advertising.
• VAT applies to all compensation, including products, unless it is proven the items were not received as payment.
• VAT assessments can be reduced if documentation shows items were not received as consideration.

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.

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