If you create content regularly and with the aim of earning income, you are in business for tax purposes and usually need a trade licence – in both Slovakia and the Czech Republic. Income from advertising, paid collaborations and barter is taxable, expenses can be claimed as a flat rate, and you often have to register for VAT when buying advertising from abroad. The rules are similar in principle, but the numbers differ.
When does content creation become a business?
What matters is not your follower count but the regularity of the activity and the intention to earn. A one-off collaboration may still be occasional income, but once you take on paid deals repeatedly and systematically, it is a business under the trade licensing act in both countries, and you need a trade licence. Regular barter deals and affiliate commissions do not qualify as random occasional income.
Whether to stay as a sole trader or set up a single-member limited company depends mainly on the level of profit and risk. You can compare the invoicing side of working with foreign clients in our guide on how to invoice abroad from a VAT perspective.
What kind of trade licence do you need?
Content creation and advertising fall under an unregulated (free) trade – a marketing and advertising activity. It does not require proof of qualification and is registered at a one-stop-shop or trade office. In Slovakia the fee for an electronically filed free trade is 0 €; in the Czech Republic the notification fee is CZK 1,000.
The accounting logic is comparable, but the specific thresholds, rates and amounts are set separately under Slovak and Czech law and must never be mixed.
How is barter taxed?
A product, stay or service received in exchange for promotion is not a free gift – it is non-cash taxable income in both countries. You include it at the usual market price, i.e. what you would normally pay for it. If a brand sends you a phone in exchange for a review, its value is taxable income in the year you received it, even though no money reached your account.
Flat-rate expenses: Slovakia vs Czechia
This is where the two systems diverge clearly. In Slovakia, flat-rate expenses are 60 % of income, capped at 20,000 € per year, plus actually paid social and health contributions. In the Czech Republic, a free trade uses 60 % of income capped at CZK 1,200,000 per year; Czech sole traders can also opt for the flat-rate tax (paušální daň), a single monthly payment covering tax and both insurances for those with income up to CZK 2,000,000 who are not VAT payers.
When must an influencer register for VAT?
The turnover thresholds differ. In Slovakia you register once your calendar-year turnover reaches 50,000 € (becoming a payer usually from 1 January of the following year), or immediately above 62,500 €. In the Czech Republic the threshold is CZK 2,000,000 per calendar year.
Far sooner, though, buying advertising from EU platforms (Google, Meta billed from Ireland) triggers a cross-border obligation: in Slovakia you register under Section 7a before receiving the service, while in the Czech Republic you become an identified person. In both cases you self-assess domestic VAT on the foreign service but remain a non-payer for domestic sales, without the right to deduct input VAT.
What about contributions?
Both countries require social and health contributions from the self-employed, with minimum amounts that are revalued annually. In Slovakia the 2026 minimum monthly contributions are roughly 425 € in total; in the Czech Republic the minimums are set separately and the flat-rate tax scheme offers a simplified alternative. The key point is the same in both jurisdictions: your real tax burden is far lower than a flat percentage of gross income, because flat-rate expenses and allowances reduce the base first.
Not sure how to set up your content business correctly for tax and accounting? We help you choose the right legal form, set up your records and handle VAT so you can focus on creating.
FAQ
Do influencers need a trade licence?
If you create and collaborate with brands regularly and with the aim of earning, it is a business and you need a trade licence in both Slovakia and the Czech Republic. Only genuinely occasional, one-off income is exempt from this. Regular paid or barter collaborations are treated as a trade, so it is better to register a free trade early.
Can I owe VAT below the registration threshold?
Yes. Buying advertising or services from EU suppliers triggers a cross-border registration – Section 7a in Slovakia, identified person status in the Czech Republic – regardless of amount. You self-assess domestic VAT on the foreign service without becoming a full VAT payer. The ordinary turnover thresholds are 50,000 € (Slovakia) and CZK 2,000,000 (Czech Republic).
How is free merchandise taxed?
Products or services received in exchange for promotion are non-cash taxable income in both countries. You report them at the usual market price – what they would cost in a normal purchase. Barter should be recorded as carefully as cash income.