- The ECJ ruled that exchanging real money for in-game virtual currency is not VAT-exempt and must be treated as a taxable supply.
- In-game virtual currency does not qualify as a VAT “voucher” and falls outside the voucher regime.
- Gaming platforms must apply standard VAT rules to the sale of in-game currency and cannot use financial service or voucher exemptions.
- The decision ensures consistent VAT treatment for digital and gaming services across the EU.
Source: meridianglobalservices.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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