TUNIS – UNIVERSNEWS « Coucou les amours, aujourd’hui je partage avec vous le bon plan de la journée… », « Salut tout le monde, j’ai reçu X produit de X marque… » « Bonjour les fafounettes, j’ai testé pour vous … » « Bon plan du jour bonjour … ». Des phrases qu’on entend à présent à tous les coins des réseaux sociaux et en particulier Instagram, bastion des influenceurs… Influenceur / instagrameur ou Tiktoker, ce sont des nouveaux métiers qui ont vu les jours en Tunisie ! C’est justement le langage que parlent désormais nos jeunes!
Depuis l’avènement des réseaux sociaux le marketing d’influence s’est considérablement développé, et de nombreuses enseignes font aujourd’hui appel aux influenceurs afin de promouvoir leurs produits et services. L’activité d’influenceur génère des revenus par le biais de partenariats avec ces enseignes. Qui dit revenus dit déclaration et imposition, quand bien même il s’agirait d’une activité accessoire.
Le business model est des plus simples : une story, un live, une photo en contrepartie d’un chiffre suivi de plusieurs zéros dont le nombre varie en fonction de ce que le compteur des followers affiche, entre autres. Les montants peuvent passer de 500 dinars à 15.000, 20.000 dinars voire plus pour une story éphémère d’une minute.
La fiscalité applicable à ces revenus dépend du statut juridique de l’influenceur et de la nature de sa relation avec la marque partenaire. La loi ne prévoit aucun statut spécifique pour les influenceurs. Aussi, la question se pose de savoir si l’influenceur doit être considéré comme un salarié ou un travailleur indépendant, dans la mesure où les conséquences juridiques et fiscales attachées à ces statuts diffèrent fortement.
Il n’existe pas de contrat type liant l’influenceur à une marque. Dans le silence de la loi et en l’absence d’uniformisation des pratiques, le statut juridique de l’influenceur doit être déterminé au cas par cas.
Ces créateurs de contenus, ces influenceurs, ces instagrammeuses, qui poussent chaque jour comme des champignons sur nos écrans, savent pertinemment le pouvoir dont disposent les réseaux sociaux. Jusqu’à maintenant, la loi Tunisienne a préféré de rester silencieuse quant au statut juridique des influenceurs. Ceux-ci n’étant pas soumis à un régime fiscal spécifique, leur imposition dépendra, de ce fait, de leur intégrité de citoyen évoluant dans un système fiscal déclaratif ou de leurs statuts juridiques s’ils en disposent.
La taxe sur les services numériques a été largement commentée et débattue en Tunisie compte tenu de la difficulté de son application et de l’impact négatif sur les investissements dans le pays….sujet à suivre!
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