Irish Revenue has issued eBrief No. 138/25 on a new Tax and Duty manual Part 04-01-22, which provides guidance on the Taxation of Income from Social Media and Promotional Activities for Income Tax and Corporation Tax purposes. Revenue has also issued eBrief No. 140/25 on a new Tax and Duty Manual (TDM) providing guidance on the VAT treatment of Social Media Influencers.
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Revenue eBrief No. 138/25 Part 04-01-22 Guidance on Taxation of Income from Social Media and Promotional Activiti…