Comments on ECJ C-695/20: ECJ rules on VAT liability of online platforms for underlying services

On 28 February 2023, the CJEU delivered its judgment in the case Fenix International Limited (C-695/20) concerning the application of the  undisclosed agent regulations for persons involved in the provision of electronic services. In this case the CJEU rules that EU rules for online platforms are valid. This means that the platform is liable to pay VAT on the full amount paid by fans to content creators.

Source Crowe

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

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