"—explains that "a taxable person" avoided paying VAT [value added tax] on "not insignificant" transactions in which RuneScape gold was purchased from players and sold to others at a profit (via GamesRadar). They did not—hence the January 2024 legal proceedings in which the applicant was ordered to pay €46,688 in retroactive VAT. "If the applicant’s transactions involving in-game gold are to be covered by the exemption, in-game gold would have to be legal tender." Considering I can't deposit my RuneScape gold into my bank account, Kokott says in-game currency "can be clearly ruled out" as legal tender. And that voucher would represent an obligation for the voucher's supplier to provide a later service—which isn't the case with in-game gold, either.