Creators

Brand deal income: contracts, VAT and payment in products

Updated: 2026-08-17

A brand deal is the income with the widest spread between a good arrangement and a poor one, and most of that spread sits in the contract rather than in the fee. Usage rights, exclusivity and payment terms move the real value more than the headline number does. Here are the clauses that matter, followed by how the money lands in a BV (besloten vennootschap, a Dutch private limited company).

The four clauses that carry the value

Usage rights. For how long may the brand use your material, on which channels, and in paid advertising? Perpetual worldwide use in paid media is a different product from one post that stays on your own feed, and it deserves a different price.
Exclusivity. Which competitors are closed off, in which categories, and for how long? Price the months you give away.
Approval and revisions. How many rounds are included, and what happens beyond them?
Payment terms. Days to payment, a deposit for larger productions, and what applies when the campaign is cancelled after you have produced.

The VAT side

A sponsorship is a service to a business. To a Dutch client you charge the domestic VAT (value-added tax) rate. To a business elsewhere in the European Union the VAT shifts to the recipient, and the turnover goes into the recapitulative statement. To a business outside the Union the service falls outside Dutch VAT. Check the counterparty's number through VIES (the EU's online check of business VAT numbers) before invoicing and keep the proof.

Paid in products

Products, trips and stays received in exchange for content count as turnover at market value, exactly as cash would. Between two businesses the exchange produces an invoice on both sides, each with VAT. The fuller treatment is in free products and barter.

Clothing deserves its own line: it is deductible only when it qualifies as work clothing, which for logo-bearing items means the logo covers at least 70 cm². Ordinary clothes stay private however often they appear on camera.

Agencies in the middle

Where an agency brokers the deal, the commission and the payment route need to be clear before signing, and so does who invoices whom. That is the subject of creator agencies.

A multi-year lower customary salary agreed with the tax authority, combined with borrowing up to €500,000 from your own BV, saves roughly €18,000 to €20,000 a year in the growth phase. Once brand deals become the main income, that arrangement is usually the next step: how creators pay less tax.

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Part of Doing Business in the Netherlands — the complete 2026 guide.

Frequently Asked Questions

Do I charge VAT on a brand deal? +

To a Dutch client, yes, at the domestic rate. To a business elsewhere in the Union the VAT shifts to the recipient; outside the Union it falls outside Dutch VAT.

Are free products taxable? +

Yes, at market value, exactly as cash would be. Between two businesses the exchange produces an invoice on both sides.

Which clause is most often underpriced? +

Usage rights. Perpetual worldwide use in paid advertising is a different product from one post on your own feed, and it deserves a different price.