Q&A: VAT compliance on online platforms and digital services

In this week’s Q&A, Sally Atkins, VAT advice consultant at Croner Taxwise, assesses the VAT compliance and place of supply issues when acting as a content creator on online platforms and revenue raised from the site

An increasing number of my clients are young people basing their careers on social media platforms, with income as influencers and YouTube contributors and I am familiar with the VAT place of supply issues this raises. I have now been approached by a potential new client who is a ‘content creator’ using the platform OnlyFans. Are there any other VAT issues I should be aware of?

We are getting a fair number of calls from accountants whose clients are deriving significant sums from content they post on this platform.

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