The Court of Justice of the European Union (CJEU) issued a judgment on 28 February 2023 finding that an online platform, such as Only Fans, is responsible for VAT on the full amount collected from customers and not just the fees the platform collects. The case and judgment are explained in the following CJEU release.
Source: Orbitax
See also ECJ C-695/20 (Fenix International) – Judgment – Art. 9a of the Implementing Regulation is valid
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- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
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