New Activity Code Introduced for Social Media Activity - FChain

The rapid growth of the digital economy has turned social media platforms into more than just communication tools. They have become an important part of business and commercial activity. If you earn income through advertising, sponsored collaborations, or foreign platforms via social media, it is important to determine whether the new activity code applies to your activity. Amid the growth of the digital economy, the State Tax Service has taken a significant step toward classifying social media activity separately. Starting from July 2026, the activity code 6312003, “Digital platform influencer,” has been introduced.

The application of this activity code is part of tax administration measures implemented in light of the growing digital economy and the rising number of people earning income through social media.

Who does this change apply to?

• Social media influencers
• Content creators
• Individuals earning income through YouTube, TikTok, and other platforms
• Individuals providing advertising services via social media
• Bloggers

What does this update mean for you?
The new activity code helps formally register your social media activity, determine the tax obligations relevant to it, and ensure transparent declaration of your income.

If you are engaged in the following activities, the new activity code and related tax obligations may be relevant to you too.

• Placing advertisements on your social media accounts;
• Engaging in sponsored collaborations with brands;
• Earning income from foreign platforms or business partners;
• Earning income from content you create on YouTube, TikTok, and other platforms.

Want to structure your activity in line with the legislation?
Our team provides professional support to individuals engaged in social media activity in the following areas.

• Organizing TIN registration
• Determining the appropriate NACE code for your activity
• Tax analysis of income earned from foreign platforms
• Professional support during tax audits
• Proper organization of accounting records and preparation of tax reports

Social media is not just a creative platform, it is also a business activity. For this reason, structuring your activity in line with legal requirements from the very first day will minimize tax risks and, at the same time, strengthen your credibility when collaborating with brands and partners.

It is recommended that you seek professional advice to determine which tax regime applies to your social media activity, how the new activity code will apply to you, and how your tax obligations will be formed.

Our team is ready to provide professional support in properly formalizing your social media activity, determining your tax obligations, and organizing your accounting records.

Article by Vugar Huseynzade

 

Azerbaijan Introduces New Tax Incentives for Cashless Payments