Ireland Tax Agency Issues Guidance on VAT Treatment of Social Media Influencers

The Irish Revenue Commissioners July 22 issued Revenue eBrief No. 140/25, providing guidance on the VAT treatment of social media influencers. Topics covered include: 1) the application of the ordinary VAT rules to influencers, defined as individuals who produce and share materials online to engage and entertain audiences; 2) registration requirements based on exceeding the relevant VAT thresholds, voluntary VAT registration for taxable persons not exceeding the thresholds, and the One-Stop-Shop (OSS) regime for cross-border supplies; 3) recordkeeping and invoicing obligations; 4) required conditions for social media influencers entering into self-billing arrangements with platforms; 5) the application of the 23 ...