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Comments on C-695/20: No VAT for influencers on OnlyFans platform

The judgment is likely to have consequences not only for the platform “OnlyFans”: Comparable social media platforms are also affected, and the decision made by the European Court of Justice leads to far-reaching declaration and recording obligations for them as well. Thus, the business management or intermediary services provided to influencers are disregarded from a value-added tax perspective.

Source: nwb-experten-blog.de

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