Influencers and streamers, business and taxes – how to make it work in your avor?

When does an influencer or streamer need to start a business?

‍

Let’s begin with the fact that Poland offers a “non-registered business activity” privilege. This is a form of earning income that does not require registering a business, provided certain conditions are met. It allows you to make money without starting a company, which means no social security contributions (ZUS) and very favorable taxation – often zero.

What are the requirements for running such activity? They are not complicated at all: you must not exceed the monthly revenue limit of 3,499.50 PLN (limit for 2025), your activities must not have the characteristics of regular business activity (meaning they can not be continuous, organized, or large-scale profit-oriented), and you must keep a sales record listing income from services, collaborations, etc.

Taxes under non-registered business activity are also straight forward. The current tax-free amount is 30,000 PLN per year, which means that for 8 full months you can receive the maximum allowed income (3,499.50 PLN) and pay no tax at all. After exceeding 30,000 PLN, income is taxed at 12% on the surplus. In conclusion, within a year under non-registered activity, you can pay a maximum of 1,439.28 PLN in tax (with 41,994 PLN of income).

What can an influencer or streamer do under this form of activity? The list is long: create content, promote products, publish sponsored content, collaborate with brandsin marketing campaigns, participate in promotional activities, engage in barter deals, receive donations*, earn from affiliate programs*, and much more.

So when must you register a business? The answer is simple – once you exceed 3,499.50 PLN in monthly revenue.

‍

‍

What alternatives exist besides running a business?

‍

Aside from non-registered activity, there is another way to earn in the influencer industry without registering a business: signing civil-law contracts with the entities wanting to collaborate with the influencer. This means that a company wanting, for example, to have an influencer promote its product on Instagram, signs a contract of mandate (umowa-zlecenie) or a contract for a specific task (umowa o dzieło). This is worthwhile when the influencer has irregular collaborations with relatively small amounts. It’s a good choice for beginners who are just testing the market.

Taxation under these contracts is usually handled by the employer, but once income exceeds 120,000 PLN, the tax rate rises from 12% to 32%, making such contracts extremely unprofitable.

Which contract is more beneficial depends on the circumstances and the status of the contractor. A contract of mandate is used for repeated, long-term activities, while a contract for a specific task applies to one-time, concrete deliverables. If you are a student under 26, a contract of mandate is the most advantageous, as it is exempt from ZUS contributions and the gross amount equals the net payout.

Keep in mind that civil-law contracts do not offer the flexibility of running your own business: you cannot issue invoices, you must sign a new contract each time, you cannot deduct expenses or VAT, and additional complications arise when income comes from multiple sources. With a business, your obligations end almost entirely with issuing an invoice to the client and sending it to your accounting office.

‍

‍

What taxes apply after starting a business, and how are specific activities settled?

‍

When setting up a sole proprietorship, you must choose a form of taxation. Currently, there are three options: general rules, flat tax, and lump-sum tax (ryczałt).

The first two are simple: general rules mean 12% tax up to 120,000 PLN income per year and 32% above that, while the flat tax is 19% regardless of income. These forms tax income – meaning the amount received minus the business expenses incurred. (The topic of eligible expenses will not be covered here.)

The complexity begins with the lump-sum tax, which is often the most beneficial for influencers. It taxes revenue (the full incoming amount) rather than income, and the tax rate depends on the type of service performed. For influencers and streamers, the key rates are 8.5% and 15%.

When are the specific rates applied? Tax authorities have not adopted a uniform stance, so individual interpretations are the main basis. Still, one recurring position can guide us:

1. 15% applies to advertising and promotional services – e.g., publishing a sponsored post on Instagram, including promotional materials in YouTube videos, or promoting discount codes on     social media. In short, this rate applies when you collaborate directly with a brand, agency, or company and influence the content and form of the message (e.g., discussing product benefits, encouraging purchase, showcasing a specific beverage).
2. 8.5% applies when the influencer/streamer does not create advertising content and has no control over ads shown – mainly when ads are automatically placed by a platform and no contracts with advertisers are signed (e.g., YouTube ads, Twitch ads).

What about VAT? Is registering as a VAT payer beneficial for influencers or streamers? The answer varies, but in most cases it is worthwhile. The reasoning begins with identifying your main clients. If invoices go primarily to large companies, marketing agencies, or VAT taxpayers, the VAT on your invoice makes no difference to them - they simply deduct it. The only downside arises when serving private individuals (rare in influencer work), as they must pay an extra 23% VAT which they cannot deduct.

If most of your transactions are with VAT taxpayers, becoming a VAT payer is advantageous because you can deduct VAT. For example, when buying a 5,000 PLN phone forrecording, you can deduct 1,150 PLN of VAT.

‍

‍

‍

How to settle donations (donejty)?

‍

This has been a hot topic lately. Under the lump-sum tax, donations are taxed at 8.5%,which is reasonable, but not as attractive as treating them as gifts. In the past, many believed that donations should be taxed as gifts, which the National Tax Information (KIS) has been actively debunking.

Treating donations as gifts would usually mean no tax, because it is nearly impossible to identify each donor and assign payments to specific individuals. Most donations appear as if they come from unrelated individuals. The tax-free gift limit from an unrelated person is 5,733 PLN over five years, so one would need to donate more than that in a single transfer to trigger tax. It is extremely rare for someone to support a streamer with over 5,733 PLN within five years, which made tax avoidance very easy.

Currently, only a few streamers can settle donations this way, protected by individual interpretations issued by KIS. Donation taxation is not fully defined in law, so authorities sometimes take different positions despite identical circumstances. Occasionally, favorable interpretations appear, so it may be worth applying for one yourself.

How should donations be settled without such protection? In most cases, KIS has stated repeatedly that donations should be treated as business revenue. Under lump-sumtax, the applicable rate is 8.5%, and that’s what should be applied. Donations should be settled like any other business income.

Should VAT be paid on donations? Surprisingly, yes – but only by VAT-registered individuals. If someone is not a VAT payer (did not register voluntarily or hasnot exceeded 200,000 PLN in revenue), they do not owe VAT. But once the 200,000PLN threshold is exceeded, VAT registration becomes mandatory and donations become subject to VAT. VAT is calculated on the amount sent by the donor, not the amount received after platform fees. If a donation was 100 PLN but the streamer received 90 PLN after fees, VAT is still 23 PLN.

Whether a VAT-registered streamer always pays VAT on donations depends on the countrywhere the donation-processing company is registered. If it is based in Poland,VAT must be paid directly. If it is registered abroad, the reverse charge mechanism may apply, shifting VAT settlement to the recipient.

‍

If you are an influencer or streamer and you’re unsure how to settle your income –contact us. As an experienced accounting office, we will help you comprehensively, choose the most beneficial tax form, and handle your bookkeeping.

‍

* Innon-registered business activity, donations and affiliate income must be reported in the PIT return as “other sources of income".

‍