Irish Revenue publishes guidance on VAT and income tax obligations for social media influencers
The Irish Revenue has published updated guidance confirming that social media influencers are fully subject to standard income tax and VAT rules. Influencers are not treated as a special category under Irish tax law. Instead, their income and commercial activity are governed by the same provisions as any other business or self-employed individual.
See our Irish VAT guide for more country information.
VAT treatment social media influencers
In a separate publication, the Tax and Duty Manual – The VAT Treatment of Social Media Influencers, Revenue confirmed that influencers are subject to the same VAT laws as other businesses providing goods or services. This guidance, published in eBrief 140/2025, provides detailed instruction on how VAT applies to the various ways influencers earn money.
A person is considered to be “in business” for VAT purposes if they carry out economic activity for the purpose of generating income. Once an influencer’s VATable turnover exceeds the VAT registration threshold, they must register for VAT, issue VAT invoices, and account for VAT on taxable supplies.
VAT must also be considered when influencers operate across borders—such as supplying content or services to consumers in other EU countries. For such transactions, influencers may be required to register in multiple Member States or use the One Stop Shop (OSS) scheme, which simplifies VAT compliance across the EU.
Types of Influencer Income Subject to VAT
The Revenue guidance highlights several typical income sources for influencers that are subject to VAT:
-
Advertising services, such as paid posts or promotional videos for brands
-
Affiliate marketing, where influencers earn commission from tracked sales
-
Subscription services, including premium or ad-free content
-
Merchandise sales, such as clothing or branded products
-
Barter arrangements, where goods or services are exchanged instead of money
Even when influencers receive free goods or services in return for promotion, these are considered barter transactions, which are subject to VAT based on the open market value of what was received. These also count toward VAT registration thresholds.
If there is no agreement or obligation to promote an unsolicited gift, then no VAT is due, as there is no supply being made in return.
VAT compliance requirements
Once registered, influencers must:
-
Maintain VAT records and issue invoices for all taxable transactions
-
Use self-billing arrangements only where agreed with platforms and under strict conditions
-
Account for VAT correctly depending on the type of service and where the customer is based
VAT recovery is allowed on eligible business expenses, but personal costs—such as food or entertainment—typically cannot be reclaimed.
Place of Supply and cross-border VAT rules
The place where VAT is due depends on who the customer is and the nature of the service:
-
For B2B services, VAT is generally payable where the customer is located
-
For B2C services, VAT is usually due where the supplier (influencer) is established unless they exceed the EU-wide €10,000 threshold for cross-border digital services
-
If this threshold is exceeded, the influencer must apply VAT in the customer’s country or use the OSS scheme
Electronically Supplied Services (ESS)—automated, online-delivered services like video streaming—are subject to specific place of supply rules, particularly for non-EU customers.
