Digital creators

Barter

In Poland, influencers often receive remuneration through barter, i.e., the exchange of services or goods without cash flow. However, it's important to remember that such transactions are taxable as they constitute income, even if traditional monetary payments are not involved.

How to settle barter for tax purposes?

Establishing barter value – the value of the goods or services received should be determined on the basis of market prices, most often taking into account the value from the barter agreement or the list price.

Income tax – income from barter should be taxed in accordance with the taxation form of the creator.

VAT – If the influencer is an active VAT payer, they must account for VAT on the barter transaction. The product or service received is treated as remuneration, so a VAT invoice must be issued for the market value of the barter transaction.

Transaction documentation – Every barter exchange should be properly documented. This could be an invoice, barter agreement, or other form of confirmation of the transaction value.

Failure to properly account for barter transactions may result in tax consequences, such as additional tax or interest payments.

Influencer remuneration doesn't always have to be monetary. If the collaboration involves the provision of a service or good (e.g., a product for review, platform access, vouchers, accommodation), the value of such a benefit can generally be considered a tax-deductible expense, provided the expense (benefit) is related to the business and is intended to generate, preserve, or secure revenue. However, this isn't automatic: proper documentation of the transaction (agreement, acceptance protocol, publication reports, screenshots, links) and accounting evidence confirming the value and nature of the benefit (e.g., invoice/bill, internal document, valuation, warehouse records) are crucial. In practice, the possibility of recognizing a cost also depends on whether the benefit is not representative, whether it is business-wise rational, and whether its market value can be demonstrated. Therefore, it's worth planning every barter collaboration to meet tax and accounting requirements.

Krzysztof Burzynski
Partner, Tax Advisor