On 15 September 2022, an opinion was issued from Advocate General (AG) Athanasios Rantos of the Court of Justice of the European Union (CJEU) regarding the VAT liability of an online intermediary platform operator to pay VAT. The case concerns Fenix International Limited (Fenix), which operates the online platform ‘Only Fans’ and is registered for VAT in the UK. In operating the platform, Fenix charges creators an amount of 20% of the sums paid by fans by way of a deduction. Based on the 20% deduction amount, Fenix accounted for a paid VAT in the UK.
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