Influencer marketing

Taxes:

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?

VAT 

• 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?

CIT

• 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:

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?