On 5 March 2026, the Court of Justice of the European Union (CJEU) ruled in Case C-472/24 that the sale of RuneScape in-game virtual gold is subject to Value Added Tax (VAT). The court clarified that this virtual currency does not qualify for VAT exemption under Article 135(1)(e) of the EU VAT Directive and does not constitute a multi-purpose voucher under Article 30a(3). As a result, VAT applies to the full consideration received for each sale, establishing an important precedent for the tax treatment of virtual currencies and electronic services in online gaming.
Background: Lithuanian Company Case
MB "}aidimų valiuta", a Lithuanian company, bought and resold RuneScape virtual gold in exchange for euros between 2020 and 2023. A tax audit revealed that the company had not declared or paid VAT on these transactions.
