US influencers are key partners for European brands, agencies, and platforms running global campaigns.

Yet when it comes to paying them, European finance teams often hesitate:

Do US influencers need to be VAT registered?
Should VAT be charged or reverse-charged?
Is a tax form required before paying?
Are withholding taxes applicable?

Much of this confusion comes from applying European VAT logic to a country that does not use VAT at all.

The goal of this guide is to explain, clearly and accurately:

Why the concept of “VAT registered or not” does not apply in the US
How to pay US influencers correctly from Europe
What documentation is typically required
How direct payments differ from using a payout solution like Zexel Pay

This reflects how these cases are usually reviewed by EU finance teams, tax advisors, and auditors.

Do US Influencers Have VAT Registration?

No.

The United States does not have a VAT system.

US influencers:

Do not register for VAT
Do not charge VAT
Do not issue VAT invoices

So when people ask whether a US influencer is “VAT registered or not,” the accurate answer is:

VAT is not applicable in the US.

How US Influencers Invoice European Companies

US influencers typically issue invoices or receipts that include:

Full name or business name
US address
Invoice number and date
Description of services
Amount (no VAT)

If the influencer operates through a company, the invoice may include an EIN.

If they operate as an individual, a SSN may exist but is not always shared in full for privacy reasons.

📌 From a European VAT perspective, these services are usually treated as B2B services supplied by a non-EU provider, with VAT handled according to the EU company’s local rules.

The Key Document: Form W-8BEN (or W-9)

When European companies say they “need a certificate” from a US influencer, they are usually referring to a US tax form, not a VAT document.

What is Form W-8BEN?

Form W-8BEN is an IRS document used to:

Confirm the influencer is a US tax resident or non-resident
Declare their tax status for international payments
Support treaty-based tax positions

For US influencers who are US persons, a W-9 may be used instead.

Why European companies request it

While W-8 forms are primarily a US tax requirement, European companies often request them to:

Document the influencer’s tax residence
Support internal compliance and audit files
Satisfy banking or payment-provider requirements

📌 This form does not create EU tax obligations by itself — it supports documentation.

VAT Treatment for Payments to US Influencers

Since US influencers do not charge VAT:

No VAT appears on the invoice
No reverse-charge VAT is charged by the influencer

From the EU company’s side:

The service may fall under reverse-charge or self-assessment rules depending on local VAT legislation
VAT reporting obligations vary by country and should be confirmed locally

👉 The absence of VAT on the invoice is normal and expected.

Direct Payment to US Influencers: What European Companies Must Manage

When a European company pays a US influencer directly:

The influencer is a direct supplier
The European company bears the documentation and compliance responsibility

What should be documented

Invoice or receipt

Showing the service provided and amount paid.
Tax status documentation

Usually:
- W-8BEN or W-9
- Basic tax residency declaration
Contract or service agreement (recommended)

Especially for recurring or high-value collaborations:
- Defines scope of services
- Clarifies where services are performed
- Confirms the influencer is responsible for US tax obligations

Withholding tax considerations (important)

Unlike VAT, withholding tax is not automatically excluded.

Whether withholding applies depends on:

The nature of the service
Where the service is considered performed
Applicable tax treaties
Local EU country rules

👉 This should always be reviewed with a tax advisor.

No guide should claim “no withholding ever applies” without context.

Paying UK Influencers Through a Payout Solution like Zexel Pay

Zexel Pay is built to make it easy to outsource affiliate, UGC, and creator payouts.

How the flow works for companies

Zexel Pay simplify the transaction with one consolidated invoice to payout all your influencers and affiliates. This is a good thing for your accounting team.

European company

⬇️

Invoice from Zexel Pay

⬇️

Zexel Pay pays UK influencers

Key structural difference

Your company’s supplier is Zexel Pay
Influencers are not your direct suppliers
Creator onboarding, documentation, and payout execution are handled externally

What Zexel Pay solution manages

Creator identity verification (KYC)
Tax residency declarations or self-certifications
Invoice or self-billing structures
Payment execution and reconciliation
Documentation storage for audit support

Official tax certificates may still be required in specific cases (high volumes, banking requirements, audits), but this is managed by us.

HOW THE PAYOUT WORKFLOW WORKS

Who Needs a Creator Payout Service?

The ideal users include:

Creator agencies
Influencer marketing platforms (e.g., Cruwi, Influencity)
UGC production platforms
Affiliate networks (Monetize, CJ, Awin, Impact)
Brands using affiliate software without payout modules
Marketplaces and apps managing creators at scale

If your team spends hours chasing invoices, fixing fiscal data, or uploading payments manually — this service is for you.

Questions You Must Ask Before Choosing a Payout Solution (and the Real Answers)

What information Zexel Pay collect from creators to payout legally?

Only the minimum required for:

KYC/KYB compliance,
AML regulations,
platform payout safety,
and DAC7 reporting (when applicable).

The required data:

Profile information

Full name
Email address

Fiscal identification

Tax Identification Number (NIF or equivalent)
Current fiscal residence address

Banking information

Bank account where the creator is the verified account holder
Alternative payout methods when legally permitted

We do not request more information than necessary.

Do European Companies Need to Request Tax Certificates from US Influencers?

Short answer:

👉 Not always, but often it’s recommended.

There is no single mandatory “tax certificate” that European companies must collect from US influencers in every case.

What is required depends on how payments are structured, volumes, and internal compliance standards.

What companies usually mean by “tax certificate”

In practice, this usually refers to one of the following:

Form W-8BEN (for individuals)
Form W-9 (for US persons or US entities)

These are IRS forms, not EU or VAT documents.

Why companies request them

European companies typically request W-8 or W-9 forms to:

Document the influencer’s tax status and country of residence
Support internal audit and compliance files
Satisfy banking or payment-provider requirements
Reduce uncertainty around withholding tax exposure

📌 These forms do not create EU tax obligations — they serve as documentation.

Are these forms legally mandatory for European companies?

Strictly speaking:

EU law does not mandate collecting W-8 or W-9 forms
There is no EU-level VAT or tax rule requiring them

However:

Many companies treat them as best practice
Auditors often expect some form of tax status evidence for non-EU suppliers

When requesting tax certificates is recommended

Requesting W-8BEN or W-9 is usually reasonable when:

Payments are recurring
Volumes are material
The influencer is a direct supplier
The company wants stronger audit documentation

Does the solution support non-freelancer creators legally and compliantly?

Yes — Zexel Pay does.

Most tools only work with freelancers.

Zexel Pay is one of the few solutions in Europe that legally supports non-self-employed creators, handling IRPF, fiscal verification, and all required local compliance.

Most generic payout tools = ❌ no legal coverage.

Zexel Pay = ✅ full compliance for autónomos + non-autónomos.

Can it consolidate hundreds of invoices into one invoice?

Yes — Zexel Pay consolidates everything into a single invoice per cycle.

This is essential for finance teams.

Tools like PayPal, Stripe, or Tipalti do not consolidate creator invoices — leaving your team with hundreds of documents to reconcile manually.

Zexel Pay = 1 invoice for all creators, all campaigns, all payouts.

Does it handle global payouts in multiple currencies?

Yes — Zexel Pay supports creator payouts in 180+ countries and multiple currencies, while you receive one invoice with one currency .

Affiliate networks, influencer agencies, and UGC platforms increasingly work with creators worldwide.

Stripe/PayPal handle payments, but do not solve invoice validation or creator verification across borders.

Zexel Pay = payments + compliance + global coverage.

Is it software only, or does it also offer outsourced operations?

Zexel Pay is a hybrid: software + fully managed operations.

Unlike tools where your team still has to:

chase invoices
fix tax errors
validate creator data
filter duplicates
explain compliance rules

Zexel Pay manages all of this for you.

Your team focuses on revenue, not admin work.

UK influencers can be paid whether they are VAT registered or not.

What determines complexity is not VAT — it’s how payments are structured and documented.

Direct payments are workable at small scale but require strong internal controls
As volumes grow, payout solutions like Zexel Pay help companies:
- Centralise documentation
- Reduce operational friction
- Maintain consistent compliance processes

This isn’t about avoiding rules — it’s about building a payment structure that can scale without breaking.