You share content, gain more and more followers, and brands reach out to you for collaborations. That’s great! But do you know what the tax authorities expect from you? Whether you’re paid in cash, receive free products, or get invitations to events—all of those benefits count.
In this article, we explain the tax obligations that apply depending on your situation.
1. Your status determines everything
The way your influencer earnings are taxed, depends primarily on your status. There are four possible situations:
1.1. As a self-employed individual (sole proprietorship)
Do you regularly work as an influencer on a self-employed basis? If so, the following requirements apply:
KBO & Business Registration Number
You register with the Cross-Sector Enterprise Database (KBO) and provide your business information on your social media and website.
Personal Income Tax
Your income is taxed as employment income, at progressive rates. You may deduct actual business expenses (equipment, subscriptions, travel expenses for photo shoots, etc.)
Social Security Contributions
As a self-employed person, you pay social security contributions on your net earned income.
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In principle, you are subject to VAT: You register, file periodic returns, and charge VAT on your invoices. Is your annual revenue (excluding VAT) less than 25,000 euros?, then you can choose the exemption scheme for small businesses. You will still be required to register, but you will not charge VAT and will not be entitled to deduct VAT you have paid.
1.2. Through a corporation
Some influencers organize their activities through a company. In that case, the company pays corporate income tax on her profits. As a business owner, you are subject to personal income tax on your compensation and you pay social contributions as a self-employed person.
Do you want to distribute profits as dividends? If so, as a shareholder, you’ll pay 30% withholding tax, in certain cases, a reduced rate of 18% may be applied. The VAT obligations and the requirement to register with the KBO are identical to those of a sole proprietorship.
1.3. Occasionally active
Are your influencer activities sporadic and Clearly not for professional purposes? In that case, your income must be reported as Various Sources of Income for Personal Income Tax Purposes. This income is taxed at a separate rate of 33%, after deducting actual expenses. In that case, you are not required to register as a business owner, and there is no obligation to register for VAT.
Please note: the line between ‘occasional’ and ‘professional’ is not always clear and is assessed on a case-by-case basis based on specific facts (frequency, for-profit status, professional approach, etc.). Not sure? Have a tax advisor review your situation.
1.4. As an employee or flexi-jobber
Switches a client Are you registered as an employee or as a flexi-jobber? If employee Is your income taxed if employment income and the employer handles the social security contributions.
As part-time worker your income exempt of taxes and social security contributions. Your client is, however, still 28% Employer Contributions owed.
2. It’s not just money that counts: products and services are also subject to tax
You don't always have to receive cash to have taxable income. Also benefits in kind (such as free products, services, trips, or events) are considered taxable income.
Which value do you assign?
You enter the purchase price That is: the amount you would have had to pay yourself if you had simply purchased the product or service. Did you contribute part of the cost yourself? If so, you may deduct that amount from the taxable value.
What about unwanted or unpromoted products?
This might surprise you, but in principle, the taxable value of products or services you receive without having explicitly requested them, even if you don't promote them. The reasoning: you receive them in your capacity as an influencer.
3. VAT and Invoicing: When Should You Issue an Invoice?
Are you self-employed or operating through a company, and do you work with a client? In that case, you should generally always issue an invoice for your advertising services, including VAT, unless you annual revenue of less than 25,000 euros remains, and you the Small Business Exemption Program applies.
Below, we discuss two common situations:
Situation 1: You receive products or services on a permanent basis in exchange for advertising
- You issue an invoice for your advertising services (including VAT, unless an exemption applies).
- The client invoices you for the goods or services (including VAT).
Situation 2: You receive products on a temporary loan in exchange for advertising
- You issue an invoice for your advertising services.
- The client will bill for the value of the services provided.
- The specific VAT treatment can be complex. Therefore, consult a VAT specialist to ensure you take the correct approach.
Conclusion: Plan your tax strategy well in advance
Your tax obligations as an influencer depend heavily on your status and how you are reimbursed. Are you regularly active? If so, make sure your business complies with all legal requirements regarding income tax, social security contributions, and VAT.
Establishing a tax framework in a timely and proper manner is not only a smart move; it also gives you peace as an entrepreneurial influencer.
Are you unsure about your situation, or do you want to make sure everything is in order?
Please feel free to contact our pro experts. We're happy to work with you and answer all your questions.