Lisa Lokasto

22 July 2025
Revenue eBrief No. 140/25
The VAT Treatment of Social Media Influencers

Revenue has finally published official VAT guidance for social media influencers. This is a long awaited update that brings clarity to an industry that’s been growing fast and attracting increased tax scrutiny.

Until now, Irish influencers were subject to the standard VAT rules like any other business but there was no sector-specific guidance to help navigate the unique features like non-cash payments, affiliate links, PR gifts, or sponsorships. That gap has just been filled with the new Tax and Duty Manual (TDM) issued in July 2025

What’s New in Revenue’s VAT Guidance for Influencers?Request a Consultation

While the rules themselves aren’t new, this is the first time Revenue has addressed VAT obligations for influencers in one dedicated document. It’s aimed at content creators, bloggers, vloggers, and anyone monetising their online presence, especially through:

• Sponsored posts and brand collaborations
• Affiliate marketing and platform ad revenue
• Free products or “PR drops” in exchange for exposure
• Paid event appearances or contra deals
• Digital services (eBooks, exclusive content, subscriptions)

The 9 Key Areas Covered by Revenue’s VAT Manual

The new TDM groups influencer VAT obligations into nine core sections:

1. Supplies made by influencers
2. Payments for promoting goods/services
3. Barter/non-cash transactions
4. Paid event appearances
5. Digital service income (incl. cross-border supplies)
6. Business expenses and reclaiming VAT
7. Mixed-use business/personal items
8. Gifts/PR drops
9. Record-keeping and compliance

The Bottom Line

If you’re a content creator, brand ambassador, or side-hustler earning through your social platforms, the message is simple:

No such thing as a free lunch — especially if you tag the restaurant!

This new manual marks the end of the grey area. Whether your audience is on Instagram, TikTok, YouTube etc. if you’re monetising, VAT may apply.

Need Help?

This site is a personal project & nothing here is formal tax advice or part of any client relationship but if you’re unsure where you stand, feel free to get in touch and I’m happy to arrange a proper consultation through my office.

Lisa