VAT Committee Considers that Individuals Regularly Selling In-Game Assets are Subject to VAT

The VAT Committee of the European Commission on 21 November 2023 published Working Paper 1070, which discusses the value added tax (VAT) treatment of the secondary sale of in-game assets, such as “skins.” The VAT Committee is considering whether individuals who sell these in-game assets should be subject to VAT.

Source: KPMG