Over time, the behaviors and preferences of successive generations change, and thus their shopping preferences and elements that affect consumer decisions also change. Therefore, the way of reaching them is also changing.
Currently, the Internet, and more specifically social media, is an increasingly popular place where companies’ advertising budgets are directed. According to Publicis Groupe’s analysis, the advertising market, which includes the online TV and video segment, grew by 11.2% in the first half of 2024. In turn, according to a report by IAB, the value of influencer marketing in 2022 was over $16 billion. This reality, which is changing before our eyes, affects the emergence of new professions, the flagship example of which is the profession of the so-called “influencer”. According to the dictionary of the Polish language (www.sjp.pl), an influencer is a popular person who has a great influence on the opinions of the audience.
Such a person can earn income by, for example, broadcasting ads on their social media, but also promoting product brands or reviewing them and weaving them into their own content.
Taxes are bravely following the changing reality. If you run a sole proprietorship as an influencer, you can take advantage of the form of taxation in the form of a lump sum on recorded income. Such a choice should be considered primarily by people who, while running a business, do not plan to incur large expenses that could be tax-deductible.
At the same time, if the lump sum is chosen, it is necessary to identify the correct rate.
Pursuant to Article 12 sec. 1 point 2 letter o of the Polish Lump Sum Act, the lump-sum tax on recorded income amounts to 15% of income from the provision of advertising services. On the other hand, according to Article 12 sec. 1 point 5 letter a of this Act, the lump-sum tax on recorded income amounts to 8.5% of income from the provision of services.
Thus, in principle, advertising services appropriate for the majority of activities carried out by a large proportion of influencers, classified under (statistical Polish) PKWiU 73 codes, will be subject to taxation at the rate of 15%.
Nevertheless, in some individual interpretations, the tax authorities indicate that revenue from service activities in the scope of enabling the emission of advertisements on Internet portals classified under, for example, the (statistical Polish) PKWiU code 63.12.10.0 may be taxed at a flat rate of 8.5% Such a position was included m.in. in the individual interpretation of the Director of the National Tax Information of 12 April 2023 (file reference number 0113-KDIPT2-1.4011.74.2023.2.KD).
To sum up, in our opinion, in principle, the activity of influencers should be taxed at a 15% flat rate as advertising activity. However, in some cases, depending on the type of business, it will be possible to apply an 8.5% lump-sum tax rate.
