What is an influencer?
Influencers (streamers, vloggers, artists, etc.) promote products or services through social networks by creating original content.
More and more companies are now adopting "influencer marketing" as an alternative means of raising awareness of their products or services.
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.
Please note that this article provides general guidance only. Tax rules may vary depending on your individual situation. When in doubt, ask your Tax Coach.
Legal obligations
If you frequently provide services on a freelance basis, you must be registered as self-employed.
This does not mean that you do something exceptional, but rather that you regularly publish promotional content, whether on a daily, weekly or monthly basis, and receive remuneration in return.
VAT
→ 2 options:
Subject to VAT: 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.
Franchisee VAT regime: If your annual sales are under €25,000, you won't have to invoice your customers with VAT, but you won't be able to deduct VAT from your business expenses.
Income tax return
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.
This income should be declared in Part 2 of your income tax return, under code 1650/2650, Grid XVIII ("Profits").
Key takeaways
If you regularly publish promotional content and receive remuneration, you must register as self-employed.
You can choose between the standard VAT regime (invoicing with VAT, VAT deductible on expenses) or the franchisee VAT regime (no VAT on invoices, no VAT deduction) if your annual turnover is under €25,000.
Income from influencer activities must be declared in Part 2 of your income tax return, under code 1650/2650, Grid XVIII ("Profits").
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