Do OnlyFans Creators in Poland Have to Pay VAT and Income Tax?

OnlyFans and taxes — do creators in Poland have to pay VAT or income tax?
If you’re an active creator on OnlyFans, you’re technically running a business. So what does that mean for your taxes? Let’s break it down.

VAT: The good news

If you issue invoices for your services directly to Fenix International Ltd., the UK-based company that owns OnlyFans, you don’t have to pay VAT in Poland.

Why? Because of the reverse charge mechanism — it applies when you provide services to a company registered for VAT outside Poland (like Fenix International).

However, this doesn’t automatically free you from other tax obligations. Here’s what you should know:

• If your annual revenue doesn’t exceed 200,000 PLN, you can stay VAT-exempt.

• Once you pass that threshold, you must register as a VAT payer using the VAT-R form.

• Make sure your invoices reflect the reverse charge and the correct VAT note (showing 0% VAT).

Income tax: Yes, it applies

Polish creators are still required to pay personal income tax (PIT) on their OnlyFans earnings.
You can choose one of the following taxation methods:

• Progressive scale: 12% tax up to 120,000 PLN per year; 32% for income above that; +4% solidarity tax on income over 1,000,000 PLN.

• Flat rate: 19% on all income.

• Lump-sum rate: from 2% to 17%, depending on activity type (available if your previous year’s revenue didn’t exceed 2 million EUR).

What to remember

You don’t need to pay VAT for services billed to OnlyFans.
But you do need to report and pay income tax like any self-employed professional in Poland.