OnlyFans Responsible for Tax Collection, EU’s Top Court Rules

Feb. 28, 2023, 2:02 PM UTC

OnlyFans must collect value-added tax on all funds generated by creators on its site, as do other online platforms, the European Court of Justice ruled Tuesday.

The ruling upholds a 2011 implementing regulation of the European Council specifying that the operator of a platform, such as OnlyFans, is presumed to be the supplier of the services provided.

OnlyFans is an internet social media platform owned and operated by Fenix International Ltd., a company registered for VAT purposes in the UK.

Fenix challenged the council regulation as part of a 2020 tax dispute with HM Revenue and Customs after the UK ...

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