The income of influencers and content creator after the new ATECO code falls under the category of self-employment
As of January 1, 2025, influencers have their own fiscal and social security regulations thanks to the introduction of the new ATECO code 73.11.03, as marketing and commercial promotion professionals (https://www.agenziaentrate.gov.it/portale/web/guest/strumenti/codici-attivita-e-tributo/codici-attivita-ateco).
Influencers and content creator have helped redefine the concepts of marketing and communication.
The increasing spread of social networks and online platforms (including Instagram, TikTok, and YouTube) has contributed to the emergence of this figure, potentially capable of shaping opinions, influencing purchases, and creating trends.
In Italy, this sector has seen the rise of more than 100,000 individuals active on these online channels, despite the lack of a regulatory framework, both fiscal and social security-related, until recently.
The introduction of the new ATECO code 73.11.03 implies that income earned by influencers is classified as self-employment income under Article 53 of the TUIR, with the possible application of the flat-rate tax regime, provided the legal conditions are met.
More established influencer and content creator activities may lead to the adoption of the analytical regime, thus requiring ordinary accounting, and potentially the establishment of a company with this specific business activity.
From a social security perspective, the contribution regime of the INPS Separate Management is likely to apply, although case-by-case analysis is necessary (see the case of the “agent” influencer, which was recently addressed by judicial rulings).
Influencers’ and content creators’ income under the new ATECO code, therefore, needs to be monitored for tax and social security compliance.
The tax return form to be submitted will be the REDDITI form, possibly supplemented by the IRAP/IVA/ISA declaration if the individual is a natural person.
If the influencer’s activity is carried out in a corporate form, the REDDITI SC/IRAP/IVA/ISA form must be prepared and submitted, along with the balance sheet and explanatory notes.
The income of influencers and content creators after the new ATECO code falls under the category of self-employment.
The Firm is available to open the VAT number and assist the influencer and content creator with all the administrative, tax, and social security aspects of their work, providing all the necessary planning and following up with the interested party.
