Comments on ECJ C-695/20: Provider of services by electronic means – Taxable person, acting in his or her own name but on behalf of another person

On February 28, 2023 on the website of the Court of Justice of the European Union (CJEU) the interesting judgment of the CJEU in Case C-695/20, Fenix International Ltd versus Commissioners for Her Majesty’s Revenue and Customs, ECLI:EU:C:2023:127, was published.

Introduction

Fenix International (‘Fenix’), a company registered in the United Kingdom for VAT purposes, operates on the internet a social media platform known as Only Fans (‘the Only Fans platform’). That platform is offered to ‘users’ throughout the world, who are divided into ‘creators’ and ‘fans’. Fenix provides not only the Only Fans platform but also the device enabling the collection and distribution of the payments made by fans. Fenix levies 20% on any sum paid to a creator to whom it charges the corresponding amount. On the sum which it levies in this way, Fenix applies VAT at a rate of 20%, which appears on the invoices which it issues.

Source International Tax Plaza

See also ECJ C-695/20 (Fenix International) – Judgment – Art. 9a of the Implementing Regulation is valid

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