The European Court of Justice has ruled in favor of the British tax authorities HMRC in a case brought by Fenix International, the parent company of OnlyFans. Based on the European VAT directive, Only Fans owes VAT on all income collected from the ‘fans’, and not only on the amount withheld from the ‘creators’.
Source Taxlive
See also ECJ C-695/20 (Fenix International) – Judgment – Art. 9a of the Implementing Regulation is valid