Tax on video on demand and video platforms: €200,000 threshold and exclusion of amounts passed on to creators

Article 83 of the 2026 Finance Act amends the tax on physical and online video distribution of audiovisual content (earmarked for the CNC). From 1 January 2027, payers whose receipts for all taxable services do not exceed €200,000 a year are exempt, and rates are halved between €200,000 and €220,000; amounts collected by a third party and passed on to the content provider are deemed received by the latter, with the tax computed separately for each payer. For 2022 to 2026, amounts collected by a platform and passed on to content creators are excluded from the base when they do not exceed €750,000 a year per creator.