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?

advertisers

How can we help?

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.

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