The Council of the European Union did not exceed the limits of its implementing powers by specifying that the operator of a platform such as Only Fans is deemed to be a supplier of services for VAT purposes. This was confirmed on Tuesday by the Court of Justice of the European Union. A taxable person participating in the provision of these services acts on his own behalf, but on behalf of the provider of these services.
Source Prawo.pl
See also ECJ C-695/20 (Fenix International) – Judgment – Art. 9a of the Implementing Regulation is valid
