Products, travel and invitations are everyday life for many creators. For tax purposes, they are often operating income. An overview.
Benefits are income
If an influencer receives products, trips or services in connection with his work, these must always be recorded as operating income. This also applies if no express consideration has been agreed. It is regularly evaluated at the usual final price at the place of sale.
Exceptions and Design
There is no income if an unordered product is returned or disposed of without use. Complete documentation is important. If you only receive and have to return products for testing, you will also not receive any income.
- Document inputs with date, sender and value
- Prove returns
- Don’t forget the privately used products
- Check sales tax for barter transactions
What happens in the event of errors?
The financial management evaluates control communications and can estimate if there are no records. If you have not declared income, you should have a subsequent declaration or self-disclosure checked by a lawyer.
Practical examples
Journey with consideration
Situation: A travel creator receives a hotel trip for three posts.
Classification: The value of the trip is operating income, at the same time there is exchange-like sales.
Recommendation: Document the value and treat it correctly in terms of sales tax.
Box full of cosmetics
Situation: A beauty creator receives monthly packages, some of which he gives away.
Classification: Products given away are also initially income.
Recommendation: Capture inputs and document usage.
Return
Situation: A creator sends back an unordered device.
Classification: No income.
Recommendation: Keep return receipt.
Conclusion
Anyone who systematically documents PR packages will avoid disputes with the tax office. If you are unsure, early advice is worthwhile.
Do you have questions on this topic? More on this on our page Tax law for influencers or directly via our Initial assessment.
Frequently asked questions
Do I have to pay tax on PR packages that I receive without consideration?
Yes, if you are related to your work as an influencer. Substances in kind are generally to be recorded with their value as operating income, even if no express consideration has been agreed.
What is the value of a PR package?
The usual final price at the place of delivery, i.e. usually the retail price, is decisive. Special features apply to products that you do not keep, but send back or demonstrably not use.
Is sales tax also applicable to PR packages?
If the package is a consideration for an advertising service, there is an exchange-like turnover that can be subject to sales tax. Small business owners are usually exempt from this.
Further information: Tax law for influencers · Legal Check and Compliance Audit