In this ruling, the CJEU clarified the VAT treatment of “virtual gold” sales in online gaming. The case concerned an online video game operator selling “virtual gold” to its users, a digital asset that could be used to acquire in-game advantages, items and features. The operator put forward two alternative arguments: Virtual gold could be...
Following amendments to the Bulgarian Value Added Tax Act published in Official Gazette No. 115 on 30 December 2025, the reverse charge mechanism for domestic supplies of goods with assembly or installation has been abolished with effect from 1 January 2026. These transactions are now subject to the standard territorial rules, meaning Bulgarian VAT applies...
In this ruling, the CJEU clarified the VAT treatment of points-based loyalty schemes, and the distinction between multi-purpose vouchers (MPVs) and simple price reduction mechanisms. The case concerned a Swedish company operating a cosmetics distribution network, which had introduced a loyalty programme allowing customers to accumulate points on purchases and redeem them on future transactions...
