IRS questionnaires to influencers: how the new control season works
Revenue Agency asks for contracts, account statements and activity data: 15 days to reply, penalties in case of omission
The world of influencers and content creators has officially entered the radar of the tax authorities. Over the last few weeks, the Inland Revenue has sent detailed questionnaires to numerous operators in the sector - not only prominent figures on social networks but also communication agencies and entities that intermediate commercial collaborations - aimed at reconstructing the real economic dimension of their activities.
This is an instrument that, at least at this stage, has a collaborative and not yet an ascertaining approach. Recipients have fifteen days to respond, providing all requested documentation on their activities in the years 2020 and in some cases also 2021 and 2022. It is important to clarify that although this is an informative questionnaire, omission is not without consequences. If one chooses not to answer, the immediate risk is the application of administrative sanctions of between €250 and €2,000, in addition to the inductive determination of income. In more serious cases, if false or misleading information is provided, criminal repercussions are not excluded.
The content of the questionnaires is broad and touches on different aspects of digital activity. The administration asks for the social networks used, the nicknames and email addresses linked, the URLs of the channels, the type of content produced and the fees received. This information is supplemented by requests for contractual documentation with brands and agencies, invoices issued, including those to foreign counterparties, and bank statements showing the relevant financial flows.
The aim is to get as detailed a picture as possible of the activity carried out by infuencers, with a focus on the different methods of monetisation (advertising campaigns, presence at events etc.) and the methods of collection (digital wallets, currents etc.).
In addition to this, there is no shortage of questions about relationships with other content creators, shareholdings in companies and remuneration received in the form of goods or services, a widespread practice in the industry.
