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CJEU Finds Online Platform, Such as Only Fans, is Responsible for VAT on the Full Amount Collected from Customers

02 March 2023

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Approved Changes

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European Union-United Kingdom

The Court of Justice of the European Union (CJEU) issued a judgment on 28 February 2023 finding that an online platform, such as Only Fans, is responsible for VAT on the full amount collected from customers and not just the fees the platform collects. The case and judgment are explained in the following CJEU release. --- Online platforms and VAT collection: the Council did not exceed the limits of its implementing power in specifying that the operator of a platform, such as Only Fans, is presumed to be the supplier of the services provided Fenix International ('Fenix'), a company registered...