Operation of slot machines still subject to VAT

In the case at hand, the applicant, who operates arcades, had successfully applied to the Finance Court (FG) to suspend the execution of the VAT advance payment for August 2021. The Lower Tax Court considered it seriously doubtful that the VAT liability of so-called terrestrial slot machine game sales with simultaneous VAT exemption of so-called virtual slot machine game sales was compatible with the principle of the neutrality of VAT.

The Federal Fiscal Court (BFH) ruled on September 26, 2022 – XI B 9/22 (AdV) that sales from the operation of slot machines are still subject to VAT after the change in the law for virtual slot machines that came into force on July 1, 2021.

Source:

• haufe.de
• bundesfinanzhof.de

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