Creators on social networks are a growing group of people who earn online. They should not forget the tax obligations, even if they do not receive money for their activity directlya specialist for PR and internal communication of the Slovak Chamber of Tax Advisors (SKDP) Martina Rybanská.
In Slovakia, any income that the creator obtains as a remuneration is considered to be taxable, regardless of whether it is money, goods or services. The taxation is also subject to the so -called. non -monetary income or barter, for example in the form of products provided in exchange for a social network contribution, gifts from companies if they are provided for consideration or services if they are part of cooperation.
“Many young creators on the Internet still do not realize that free products are also worthwhile and if they are given for consideration, such as advertising post, this is the income to be taxed. If the influencer understands his business responsibly, taxes do not have to surprise him. The tax advisor will help him set up processes to save his nerves and money, ”explained Radovan Ihnát.
In terms of taxes, it is important to pay attention to the total income. If the annual income for 2025 exceeds EUR 2876.90, the tax return will be filed. “If the influencer receives a product or service in exchange for promotion, it must register its market value as income. It is good to have contracts, emails or agreements with partners. This will help to determine the type of income, the scope of cooperation and the possible control,“The expert recommended.
He also pointed out that revenue from platforms such as Facebook, YouTube, Instagram or Tictik or foreign cooperation is also under international taxation. In some cases, it is therefore necessary to pay tax in another state and use the double taxation contract.
It is also necessary to pay attention to the possible registration of the value added tax payer (VAT). ‘If income from cooperation and ads exceeds EUR 50 000 during the calendar year, there is an obligation to file an application for VAT registration within five working days and becomes a payer from 1 January of the following calendar year. However, if it exceeds the turnover of EUR 62,500 in the same year, it becomes a VAT payer immediately, from the date of delivery of the service that the turnover was exceeded, ”added Ihnát.
