- Individuals who make supplies in their personal capacity as performers, singers, dancers, stage artists, make-up artists, DJs, poets, song writers or any other individuals carrying out other activities. Such individuals are referred to as (“Artists”) in this Bulletin.
- Social Media Influencers, who are individuals who provide their services using social media to promote products and services such as bloggers, YouTube hosts, etc. Such individuals are referred to as Social Media Influencers (“SMIs”) in this Bulletin.
In respect of supplies made by Artists, the normal rules apply for the applicability of VAT. Therefore, if the supplies are taxable, they would attract VAT at the appropriate rate.
Similarly, services supplied by SMIs are generally subject to VAT, including but not limited to:
- Any online promotional activities performed on behalf of other businesses for a consideration, such as promoting a product in a blog, featuring a product in a video or otherwise promoting a business on a social med...