The VAT review for October 2022

This month’s VAT review covers both domestic and EU developments. Only fans of advocate general opinions will enjoy Fenix International, where the AG has unsurprisingly supported the validity of article 9a of the Implementing Regulations. This obliges platform operators to account for VAT on the underlying supplies. In W GmbH, VAT incurred on contributions made to a subsidiary cannot be recovered as input VAT. The FTT, in Silverdoor, has again considered the correct VAT treatment of additional fees charged by a supplier to allow payment via credit card and again found them to amount to additional consideration for underlying taxable supplies. Finally, the AG in P GmbH has adopted a novel interpretation of article 203 of the Principal VAT Directive (PVD), suggesting it should not apply where supplies are made to final consumers.