The Court of Justice of the European Union (CJEU) today released an opinion holding that a value added tax (VAT) regulation that presumes a taxable person taking part in the electronic supply of services through a telecommunications network (e.g., online interface or portal) to be the provider of those services, and thus liable to pay VAT on the supply of such services, is valid.
The case is: Fenix International (C-695/20)
Summary
As explained in a release [PDF 93 KB] from the CJEU:
- The taxpayer, which is registered for VAT purposes in the United Kingdom, operates an online platform that is offered to “users” from around the world, who are divided into “creators” and “fans.” The taxpayer provides not only the platform but also the device enabling collection and distribution of payments made by the fans…
Source: KPMG
See also ECJ C-695/20 (Fenix International) – Judgment – Art. 9a of the Implementing Regulation is valid
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