OnlyFans has lost its dispute with the British tax authorities regarding the VAT it should pay in the European Court of Justice.
Case description: Fenix International Ltd is a company registered in the United Kingdom which owns an electronic application – a social network known as OnlyFans through which digital content created by persons in the capacity of “creators” is transferred against a sum of money received from individual persons known as fans. Each individual person with the capacity of the author has a dedicated section in which he/she uploads digital content on the electronic platform, such as photographs, video materials, and messages.
Fans can access the content added by the creator by making punctual payments or by paying a monthly subscription. Fans can pay tips or donations without obtaining digital content.
Each creator sets the value of the monthly subscription, but Fenix International Ltd sets the minimum amount for subscriptions or tips.
Fenix International Ltd also provides the device for financial transactions, collecting and distributing payments to content creators, and sets the general terms for using the platform.
Fenix International Ltd charges 20% of any amount received by a creator, an amount which it invoices and which it has collected VAT at the rate provided in the United Kingdom.
The tax authorities in the United Kingdom require Fenix International Ltd to pay VAT on all collections due to content creators for the period from 2017 – 1 January 2020, during which the United Kingdom is a member of the European Union applying Directive No. 112/2006 on the common VAT system.
More specifically, the British tax authorities invoke Article 9a (1) of Regulation EU No. 282/2011 for the application of the VAT Directive in the sense that the tax authority considers that Fenix International Ltd acts in its own name when collecting money from fans and, consequently, has the status of a reseller-merchant and that this situation requires the company to collect VAT on all collections.
In 2020, Fenix International Ltd brought an action before the court in the United Kingdom in the sense that the provision of the Regulation does not apply as authors distribute in their personal name the electronically communicated material and that the contractual obligations entered into between the company and digital content providers have a completely different nature, they being the ones who make any sales of digital content.
Subsequently, this court of justice addressed the European Court of Justice regarding the application of Article 9a of Regulation No. 282/2011 in the present situation.
The court decision can be found here: https://itva.ro/wp-content/uploads/2023/03/Cauza-C-695-din-2020-Fenix-International-Ltd-Only-Fans.pdf
Pornhub, OnlyFans and Major Cams Platforms Confront Italy’s New Age-Check Rules
Italy has formally named 45 porn and porn-adjacent websites that must introduce stricter age verification from November 12, 2025, as the country becomes the latest to tighten access to adult content.
The Italian communications regulator AGCOM has published a list of services it classifies as providing pornographic material in Italy. The roster includes Aylo-owned platforms Pornhub, Redtube, and YouPorn, along with xHamster, camming site Chaturbate, and subscription giant OnlyFans, among others.
Under the new framework, all sites on the list will be required to verify that users connecting from Italy are 18 or older through certified third-party providers. These verification partners may include dedicated age-check services, banks, or mobile operators that already hold verified customer data. Crucially, the process is expected to be repeated each time a user visits one of the listed platforms, rather than operating as a one-time verification per site, as is the case in some other markets, such as the UK.
Italy’s legal basis for porn age verification came into force in May, but platforms were granted a grace period until November 12. Only now has the full list of affected services been disclosed, and it features many of the industry’s largest brands. The move comes as critics of age verification argue that strict regimes tend to push traffic away from the biggest, more heavily scrutinized platforms and toward smaller sites that may be less compliant or less transparent.
In the UK, where tougher age checks for porn access were introduced in July, Pornhub has claimed that traffic from the country fell by 77 percent after the new rules took effect. According to parent company Aylo, users are not abandoning adult content altogether but are instead gravitating toward platforms that have not yet implemented – or are not yet being forced to implement – comparable verification systems.
Subsequent traffic data has indicated that, as visits to major porn brands decreased, some smaller adult sites experienced a corresponding rise in UK user numbers. At the same time, the UK regulator Ofcom has opened investigations into a range of pornography services, including lesser-known sites it alleges are not complying with the updated rules.
In Italy, platforms that appear on AGCOM’s list and fail to adopt compliant age verification procedures by November 12 risk facing penalties of up to 250,000 euros (around 290,000 US dollars). Observers expect that the regulator will add more services to the list over time as enforcement develops and new sites are identified.
Italy is also one of five EU member states that have piloted an age verification application developed by the European Commission. The tool is intended to provide a privacy-preserving way to prove that a user is over 18, with potential future use in porn age verification systems across the bloc.
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Go.cam Strengthens Defenses Against Video-Based Spoofing
Video spoofing is increasingly undermining digital age verification, with fraudsters using pre-recorded clips to bypass security checks. As regulators demand stronger compliance, providers are stepping up their defenses.
Go.cam introduced new measures designed to identify and block spoofed attempts more effectively. The platform leverages: • Fraud detection mechanisms that spot manipulated videos. • AI-powered liveness verification to counter evolving tactics. • Continuous updates that maintain compliance with global standards.
“By staying ahead of spoofing threats, we’re not just protecting platforms, we are safeguarding the confidence of every user who relies on us,” says Marco Forastieri, Marketing Director of Go.cam.
About Go.cam Go.cam is a leader in secure age verification technology, empowering businesses with reliable, compliant, and user-friendly solutions. By combining cutting-edge AI with industry expertise, Go.cam delivers peace of mind to organizations and their users worldwide.
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