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

Source: revenue.ie

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.

---

---