Influencer: obligation and tax return

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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.

Legal obligations

If you frequently provide services on a freelance basis, this means that you must be registered as a self-employed.

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.

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").

Author - Valesca Wilms

As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.

Who is Valesca ?