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VAT Treatment of Sales of Video Game Skins on the Secondary Market

Matthias Oldiges & Frédéric Salewski

International VAT Monitor2025https://doi.org/10.59403/22r43yvarticle
ABDC B
Weight
0.37

Abstract

In this article, the authors discuss the VAT treatment of video game’s skins on the secondary market. Several working papers have already been published by the EU VAT Committee on this quite complex topic. In the authors’ opinion, their qualification as “electronically supplied services” is disputable.

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https://doi.org/https://doi.org/10.59403/22r43yv

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@article{matthias2025,
  title        = {{VAT Treatment of Sales of Video Game Skins on the Secondary Market}},
  author       = {Matthias Oldiges & Frédéric Salewski},
  journal      = {International VAT Monitor},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/22r43yv},
}

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VAT Treatment of Sales of Video Game Skins on the Secondary Market

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.