Influencers (streamers, vloggers, artists, etc.) promote products or services through social networks by creating original content.<\/p>\n
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More and more companies are now adopting “influencer marketing” as an alternative means of raising awareness of their products or services. <\/p>\n
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In exchange for their recommendations, influencers receive either products or remuneration. As an influencer, it is essential to comply with tax obligations for these influencer marketing activities.<\/p>\n
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If you frequently provide services on a freelance basis, this means that you must be registered as a self-employed.<\/p>\n
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This does not mean that you do something exceptionally, but rather that you regularly publish promotional content, whether on a daily, weekly or monthly basis, and receive remuneration in return.<\/p>\n
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Subject to VAT<\/b>: In this situation, you must generate invoices with VAT. This VAT will be paid to SPF Finances via your quarterly VAT returns. You can also deduct VAT from your business expenses. <\/p>\n<\/li>\n<\/ul>\n Franchisee VAT regime<\/b>: If your annual sales are under \u20ac25,000, you won’t have to invoice your customers with VAT, but you won’t be able to deduct VAT from your business expenses.<\/p>\n<\/li>\n<\/ul>\n \n The promotional services you provide are taxable. When companies supply you with products or pay you to promote their products, this is a result of your popularity on social networks and is part of your role as an influencer. <\/p>\n \n This income should be declared in Part 2 of your income tax return, under code 1650\/2650, Grid XVIII (“Profits”).<\/p>\n \n \n\n
Income tax return<\/h2>\n