ANAF conducts checks on the income earned by content creators on platforms such as OnlyFans, considering them income from independent activities.

ANAF has begun checks on the income earned by over 100 content creators on platforms such as OnlyFans, and several hundred more individuals are currently under review. The income is considered by ANAF as income from independent activities, similar to that of self-employed individuals, and is taxed at 10% after deducting a flat rate expense of 40%.

Content creators may also owe social contributions, depending on the income earned. ANAF is expanding its controls over the digital economy, also considering other areas such as video chatting and cryptocurrencies. Those who do not declare their income risk recalculation of taxes, penalties, and even criminal charges in cases of tax evasion. Content creators are advised to declare their income and consult a tax specialist to avoid legal issues.