Influencer marketing

Are you promoting a new product and get a discount for that brand? Are you hiring  influencers to reach your product audience? With the development of the influencer marketing market and the new regulations of the OCCP in this area, it becomes more and more important  to arrange cooperation between influencers and advertisers safely from the legal, tax and accounting side.

To meet the current challenges, we provide comprehensive legal, tax and accounting services in the field of influencer marketing to companies cooperating with influencers, as well as to influencers themselves. We help you understand the current regulations and adapt your activities to them.

For whom?

brand owners
marketing agencies
event agencies
media houses
internet creators

How can we help?


Influencer marketing activities have recently been on the target of the authorities, who control both the correctness of tax and social security settlements. From a tax perspective, cooperation with an influencer, depending on the adopted model of cooperation and the form of conducting business, carries different consequences.

IT/social and health insurance

  • How should an influencer tax their revenue?
  • How  to declare revenue in the annual tax return?
  • What form of cooperation with the company will be the most beneficial?
  • Will cooperation on the basis of a B2B contract be appropriate? What risks can it pose?
  • Should an influencer pay social security contribitions?
  • How to tax revenue from renting space on a website for advertising purposes?
  • Should an influencer pay PIT on advertising benefits received?
  • Does the type of benefit received as part of the cooperation affect the influencer’s tax obligations?
  • Does the company have any PIT and social security obligations in connection with the cooperation with the influencer?
  • When cooperating with a foreign influencer, should a Polish company collect PIT/WHT and prepare IFT tax information?


  • How can a company safely deduct VAT on influencer services?
  • What about goods spent for promotional purposes?
  • Does and when an influencer need to register for VAT?


  • How to safely include  influencer services in tax deductible expenses?
  • What are the tax consequences of barter and sponsorship?

Tax audits and proceedings

  • What to do in case of a tax audit in connection with influencer-company cooperation?

Legal issues:

According to communications from the OCCP, commercial content published on influencer profiles must be properly labeled and distinguished from neutral content, regardless of the form of remuneration. Simultaneously, any cooperation must be secured by a contract, regulating not only mutual benefits, but also General Data Protection Regulation (GDPR) and copyright issues, which require great attention.

  • What model of company-influencer cooperation to choose?
  • How to conduct promotional and product placement activities so that they are in compliance with OCCP guidelines?
  • What to include in the contract between the influencer and the company so that it adequately protects the interests of the parties?
  • What is a copyright work and how to effectively transfer copyrights?
  • How to protect industrial property related to influencers’ works?
  • How to secure personal data in influencer-company cooperation?
  • What is the liability for advertising a scam?
  • How to prepare for proceedings before the OCCP?
  • What to do in a situation of copyright infringement or violation of contract terms in influencer-company cooperation?


Accounting for an influencer is not simple, as there are many nuances to pay attention to. 

  1. How to properly record in the books cooperation agreements settled on a barter basis?
  2. How are accounting records of gift vouchers made?
  3. Single-purpose vouchers (SPV) and multi-purpose vouchers (MPV) – what are differences in accounting and taxation?
  4. How to record gratuitous benefits in the accounting books?
  5. How to record in the accounting books the transfer of samples, issue of gadgets, or lending of goods for promotional purposes?
  6. How to provide line accounting services for influencer cooperation, including bank transfers, issuance and posting of sales invoices?
  7. How to most effectively lead the handling of influencer payments and bank accounts?

Why us?

We comprehensively support brand owners, advertisers, advertising agencies and influencers from the legal, tax and accounting side. We participate in Working Groups and are members of associations related to marketing, advertising and e-commerce. We conduct training courses on advertising and dedicated academic workshops “Influencers and the law”. As a result, we understand the industry and the specifics of its operations.

Our experience

Marketing communications agency
representation in more than 40 proceedings before the Social Insurance Institution (ZUS) on influencer contracts.
Influencer marketing agency
advising PIT and ZUS in connection with payments to creative partners on YouTube and other social media.
A medical/beauty company
advising on shaping the client's barter settlement model with influencers in order to maintain tax neutrality of mutual settlements.
A leading brand from the footwear industry
consulting on the preparation of contracts and VAT, CIT and PIT settlements of cooperation in B2B and B2C relations with influencers involving the issuance of goods and cards for selecting selected goods of a certain value from the store, as well as in connection with the participation of influencers in promotional events.
Sportswear company
analysis and recommendations for the settlement of barter agreements with individuals, advice on cooperation with inluencers from Ukraine.
A well-known fashion brand
legal support for content labeling in online ads.
A global entertainment brand
preparation of a dedicated guide with guidelines on how to label content displayed by influencers.
Youtube influencer
verification of packaging of products belonging to a well-known influencer for compliance with EU and Polish law.
Influencer magazine
preparing a barter agreement between the magazine and the video distributor.
Cooperation with an influencer
in negotiating a contract with a color cosmetics manufacturer and verifying a contract with a drugstore selling facial cosmetics.
Working with an influencer
to negotiate a contract with a lacquer manufacturer.
"Influencers and the law" training
on intellectual property, consumer law, disputes and regulatory issues.
"How to cooperate with influencers"
training on the conditions and legal and tax consequences of marketing campaigns.
Cooperation with the IAA (International Advertising Association) and the Advertising Council
among others, on projects concerning advertising of dietary supplements and ads created by AI.
Previous slide
Next slide

Feel free to contact us


Anna Misiak

Partner | Tax adviser
T: (+48) (22) 376 52 86

Rafał Sidorowicz

Senior Manager | Tax adviser
T: (+48) 506 788 582

Janina Fornalik

Partner | Tax adviser
T: (+48) (22) 322 68 88

Paweł Goś

Senior Manager | Tax adviser
T: (+48) 602 704 577

Marek Przybylski

Manager | Tax adviser | Attorney at Law
T: (+48) 509 567 231

Jakub Warnieło

Senior Manager | Tax adviser
T: (+48) 600 816 431


Wiktor Rustecki

Associate | Osborne Clarke
T: +48 503 972 048


Rafał Małecki

Manager | MDDP Outsourcing
T: +48 509 370 159