Product instead of payment? How to tax barter deals
The camera "gifted", the hotel "invited", the box "to test" — as soon as something is agreed in return, it is taxable revenue. Ignore that, and you are quietly building up a tax back-payment.
The basic rule
If you receive a product and deliver content in exchange, that is a barter-like transaction (§3 (12) UStG): you provide an advertising service, and the brand pays in goods. The taxable base is the fair market value — in practice: the product's usual retail price. For income tax, the same amount is business income.
Example: a camera with a retail value of €890 in exchange for a reel. You book €890 of income. If you then use the camera for your business, you can deduct it again as a business expense (depreciated over its useful life) — the deal ends up almost neutral, but only if both sides are booked cleanly.
And pure PR gifts?
If a package arrives unsolicited and with nothing agreed in return, it is not revenue — you have not provided a service. It becomes a gray area when the note says "no obligation" but you post anyway and the relationship depends on it. Some brands cover the tax at a flat rate under §37b EStG — then the matter is settled for you; get that in writing.
This guide explains the legal situation in general terms and to the best of our knowledge. What applies in your specific case is for a tax advisor, a lawyer, or the competent authority to determine — and we tell you in the app when that moment has probably come.
Why it matters twice: §19
Product deals count toward the €25,000 small-business threshold. If you receive €15,000 in transfers and €12,000 in goods, you are at €27,000 — threshold blown, without ever seeing it in your bank account. That is why StackManagement treats barter as full-value income and counts it in the §19 tracker.
How to document it properly
- Record the market value at the time of the deal (a screenshot of the shop price is enough as evidence)
- Keep the agreement — an e-mail or contract showing what was agreed in return
- Mark it as an in-kind payment in your bookkeeping (StackManagement asks when you create it: "Product deals are taxable revenue — enter the market value.")
Barter deals, booked correctly.
StackManagement records product deals as what they are: income at market value — §19 counting included.