Taxation of Influencers: Income Classification, VAT, and VAT Registration in the Creator Economy

Influencers must assess if their activity is habitual and organized to determine VAT obligations.
If the activity is habitual and professional, opening a VAT number (partita IVA) is required, regardless of income thresholds.
Occasional activities without continuity generally do not require a VAT number or VAT obligations.
The VAT profile depends on whether the influencer operates as a freelancer, business, or occasional worker.
Compensation in kind and new digital control tools (like DAC7) are also relevant for VAT compliance.

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.