Plekt/Guides/Tax on a trade deal: how do you book a free product?

Tax on a trade deal: how do you book a free product?

Lucian Calistru·Updated on 2 augustus 2026

A trade deal can be a taxable benefit for the creator who receives the product or meal and for the business the given value is a cost that must be processed in the bookkeeping, just like a regular marketing expense. The exact tax treatment depends on the situation of both parties; this is general information, not tax advice.

In short

  • A free product or meal in exchange for content can be a taxable benefit for the creator.
  • For the business, the value of the traded product or service is a cost, to be booked as a marketing expense.
  • The concrete rules depend on the creator's status (private individual, self-employed, with or without a VAT number).
  • Plekt and this guide give no tax advice; consult an accountant when in doubt.

Why a trade deal is fiscally relevant

A trade deal seems free because no money changes hands, but fiscally, exchanging a product or service for content is an economic transaction with real value. That value can count as income or a benefit for the receiving party (the creator) and for the giving party (the business) it is a cost that must appear somewhere in the bookkeeping.

How much this weighs depends strongly on the scale: a one-off coffee in exchange for a story is in practice different from a creator who structurally receives products in exchange for content.

For the business: how do you book a trade deal?

The value of the given product or service is usually booked as a marketing or promotion expense, at the normal sale or cost price of that product. An accountant can book this correctly based on your specific situation and bookkeeping software.

Keep an overview of your trade deals: with whom, what you gave, what you received and when. That overview is useful in case of an audit and helps your accountant process everything correctly.

For the creator: is a free product taxable?

Possibly, depending on your situation. If you work as a self-employed person or have a VAT number, a received product or service may fall under your professional income. If you act as a private individual without a status, the situation is different and less clearly regulated.

Because the rules depend on your personal situation and can change, this is the point where checking with an accountant or the FPS Finance is worth the most. If you suspect you are structurally receiving benefits in exchange for content, do not wait until it becomes a problem.

Sources

Official sources for this guide. This guide is general information, not advice for your situation.

  • FPS Finance - specific income in the tax return (Dutch)
  • FPS Finance - businesses (Dutch)

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Frequently asked questions

Does a content creator have to pay tax on a free product?

Possibly, depending on the creator's situation (private individual or self-employed, with or without a VAT number) and the scale of the received benefits. This is not a fixed answer for everyone; consult an accountant or the FPS Finance when in doubt.

How does a business book a trade deal with a content creator?

Usually as a marketing or promotion expense, at the normal value of the given product or service. An accountant can process this correctly based on your bookkeeping software and specific situation.

Does this also apply to a one-off, small trade?

The principles apply in theory to small trade deals too, but the practical risk and weight increase as the trades become more structural and larger. When in doubt, checking with an accountant is always the safest option.

Does Plekt give tax advice?

No. Plekt is not a party to the agreement between business and creator and gives no tax advice. This guide is general information; when in doubt, always consult an accountant or the FPS Finance.

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