On 28 February 2023, the ECJ delivered its judgement in the case Fenix International Limited (C-695/20). The ECJ ruled that article 9a of the VAT Implementing Regulation is lawful. Based on this specific provision, platforms taking part in the supply of electronic services are liable for the VAT due on the total amounts charged for these electronic services.
Source Loyens Loeff
See also ECJ C-695/20 (Fenix International) – Judgment – Art. 9a of the Implementing Regulation is valid
