Public Metaverse Author: Kristina Dosen
Today, the video game industry is worth more than music and video streaming combined, with a value of $130 billion in 2018 and expected to become a $300 billion industry by 2025. With the rise of mobile games and easy access to those games through platforms such as Google Play or the App Store, the gaming industry has shifted from traditional retail of physical units to digital distribution and app download as a main way to deliver content. New supply and transaction chains are making it hard for legislation to keep up and cover all possible scenarios. Conversely, keeping in mind the sheer size of the gaming industry and the revenue it brings, it is important to explore how these new revenue streams are accounted for from a VAT and fiscalization perspective. This article explores the niches of the gaming industry and digital platforms, how they account for VAT, and whether typical retail rules apply to them accordingly.
File type application/pdf
File size 241.61 KB
File creation date 12.10.2023.
File upload date 12.10.2023.
Document publishing date 12.10.2023.
Published by Kristina Dosen
Publishing company Fiscal Solutions
Number of pages 4
Version number 1.0
Language EN
Number of downloads 52
Content accuracy validation date 12.10.2023. 15:18h


Legal framework and fiscalization implications, VAT on electronically supplied services in the EU, exemptions for digital platforms are only some of the chapters and topics we wrote about in the attached article.

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