Taxes for Influencers and Freelancers – How to Account for Income from YouTube, Instagram, and Contracts?

You don’t have to be an accountant to handle taxes – but you do need to know what to report, where, and when. Otherwise, you might encounter a tax you’ve never heard of before. These days, the tax office doesn’t wait for you to learn – they know more about you than you think! So how do you report income from platforms like YouTube, Instagram, and any brand agreements? We’re checking.

Taxes for influencers are no joke – how to report YouTube, TikTok, and AdSense earnings to sleep peacefully?

Income from YouTube (AdSense), TikTok, or Instagram – even if it comes from foreign companies – is taxed in Poland. The fact that the money comes from Ireland or the USA doesn’t mean you can ignore it in your report. In fact, if you exceed 10,000 euros in a given year, you have to register for VAT-UE, even without a company.

What does this mean in practice?

• You need to register for VAT-UE if you receive payment from a foreign platform (e.g., Google, TikTok, Meta).
  
• You use the reverse charge mechanism – you don’t pay VAT, but you report the transaction.
  
• If you don’t have a company, you can operate as a private individual – but you still have a reporting obligation.
  
• All these incomes are subject to taxation in the annual PIT – and must be declared as income.

For the tax office, it’s no secret – these platforms report your earnings in line with the DAC7 directive. So if you think no one will find out about your YouTube dollars – you’re mistaken. Fortunately, correct registration for VAT-UE and reporting in PIT isn’t rocket science. Later on, we’ll show you how to do it step-by-step.

Collaboration, contract, invoice – how should a freelancer report dealings with brands?

You have a collaboration with a brand, they send you a brief, you do the campaign, and then… they ask for an invoice. What next if you don’t have a company? There are three options – and each has its pros and cons.

Here are the settlement options:

• unregistered activity – you issue a receipt as a private individual, no ZUS, as long as you don’t exceed 3,499.50 PLN gross per month,
  
• contract for specific work – a classic choice, you can apply 50% deductible costs, meaning you pay lower tax, but you lack insurance,
  
• commission contract – works but is subject to ZUS contributions (unless you’re a student).
  

In most cases, if you’re doing something creative (texts, videos, graphics) – you’ll do best with a contract for specific work or unregistered activity. The key? Clearly define what you’re doing and communicate with the client in advance. Not all agencies understand “receipt from an individual” – but more are catching on.

Remember: having no company doesn’t mean no tax responsibility. If you’re receiving money, you have to report it – but you can do it without ZUS and with low PIT if you choose the right form.

Barter is also currency – how to report free PR packages and avoid pitfalls?

You received a PR package from a brand, did some stories, showcased the product. Business done? Not quite. Barter is also a form of compensation – and theoretically should be reported as income.

What’s the deal?

• The value of the package you receive for publication is treated like payment.
  
• You must estimate the market value of the products – this is your gross income.
  
• You don’t issue an invoice – but you must include it in PIT (e.g., as other income sources).

If the package is worth, for example, 1,500 PLN, and you showcase it in exchange for promotion – it’s as if you received 1,500 PLN. And just the same – the tax office can scrutinize it. In practice, if it’s a one-time package from a small brand – the risk is minimal. But if you regularly receive household appliances, premium cosmetics, and products worth 2–3 thousand, then it’s worth starting to document it.

Pro tip: if you operate under unregistered activity or JDG, you can include these products’ value in deductible expenses. Since they’re used for content creation – they are work tools. But make sure to keep everything in emails and PDFs, for peace of mind.

Unregistered activity vs. business – when must you switch to JDG?

Unregistered activity is a great start – but it has limitations. As your income grows, it becomes harder to stay within the 3,499.50 PLN gross monthly limit (which is 75% of the minimum wage in 2025). At some point, you naturally reach a point where JDG becomes more beneficial.

How to know it’s time?

• You regularly exceed 3,000 PLN monthly and you’re close to the limit.
  
• You collaborate with bigger brands, who prefer VAT invoices.
  
• You want to operate on a larger scale – e.g., ads, products, courses, paid live sessions.
  
• You plan to invest – equipment, advertising, subcontractors.
  

With an individual business activity (JDG), you have several taxation options:

• lump sum (e.g., 8.5% or 15%) – the simplest form, but without cost deductions,
  
• tax scale (12% up to 120,000 PLN per year) – good if you have high expenses,
  
• flat rate (19%) – reasonable for higher incomes, but without a tax-free allowance.
  

Additionally, you need to deal with social security (ZUS) (it’s worth checking out “Small ZUS Plus”) and VAT declarations (if you are a payer). Sounds scary? Only at first. In practice, an accountant will handle all this for 200–300 PLN per month. And you have full freedom to operate.

Freelancer taxes in practice – how not to mess up if you’re under 26 or have multiple income sources?

Are you under 26 and think you don’t have to pay taxes? It depends on the basis of your earnings. The PIT exemption until the age of 26 doesn’t cover everything – and it’s easy to make a mistake here.

What should you know?

• The zero PIT applies only to employment contracts, commission contracts, and student internships.
  
• It does not include unregistered activities, JDG, or freelance contracts.
  
• If you have multiple income sources – you must sum them up and settle them in one PIT.
  

In practice: if you have, for example, a commission contract with an agency for 2,000 PLN and additionally operate unregistered and earn from e-books – you have to settle it all together. Even if one of these sources is subject to relief, the other is not.

The biggest mistake? Thinking that “I’m under 26, so I don’t pay anything” – and then being shocked during the annual settlement. Therefore, it’s better to keep this in mind and act consciously from the start, rather than explaining yourself to the tax office later.

DAC7, checklists, and reports – why does the Tax Office know more about you than Instagram?

From 2024 platforms like YouTube, TikTok, Allegro, Vinted, OLX, or Meta are subject to new DAC7 regulations. What does this mean in practice? If you earn from any of these platforms – your data is sent directly to the tax office. Without asking, without consent, automatically.

What goes into the DAC7 report?

• Name, surname, address, tax ID (NIP) or PESEL number.
  
• Total payout/revenue amount from the platform.
  
• Number of transactions, dates, and sources of income.
  

You don’t need to have a company to get on the radar. It’s enough if:

• you’ve sold something more than 30 times a year,
  
• or earned over 2,000 euros gross annually.
  

What can you do about it? Keep your documents organized. Maintain a simple Excel file with your revenues, copy payment confirmations, record dates. It’ll come in handy for your PIT and any possible explanations. Better to have more than to be searching for “screenshots from Insta” as evidence later.

FAQ

Do I need to report earnings from YouTube if the money is on PayPal and I haven’t moved it from the account?

Yes. For the tax office, it’s the earned income that counts, not when you withdraw it. If Google recorded 300 euros for you – it’s already your income, even if you haven’t withdrawn it from PayPal.

Do I need to have a company to work on TikTok with paid collaborations?

No – you can settle through a freelance contract or unregistered activity. But if you do it regularly and earnings grow – it’s worth switching to an individual business activity (JDG) for peace of mind.

Do I need a VAT number to issue an invoice without a company?

No – acting unregistered, you issue a so-called simplified invoice with your first and last name. The client can include it in their expenses, provided you described the service truthfully.

Can I have multiple sources of income and settle them in one tax return?

Yes – all your incomes go into one declaration (e.g., PIT-36 or PIT-37). Do you have a contract for specific work, a sole proprietorship, and AdSense? No problem – it can all be managed, but you need to calculate it together.

Do you need to account for barter as income?

Theoretically yes – if you receive products in exchange for publication, it is a form of remuneration. The value of the product must be estimated and entered as income (e.g., in the “other sources” box).

Does Google AdSense require business registration?

No – you can account for AdSense as an individual, but you must remember about VAT-EU and tax return (PIT). With large amounts and regularity – a sole proprietorship simply becomes more convenient.