- The EU Court of Justice ruled that the sale of in-game gold is a taxable supply, not a tax-exempt financial service.
- Virtual currencies like in-game gold do not qualify as legal tender under EU VAT rules.
- The taxable amount for VAT purposes is the total consideration received, not just the margin.
- In-game gold cannot be treated as a multi-purpose voucher for VAT purposes.
- The purchase of in-game gold only provides benefits within the game.
Source: 1stopvat.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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