EU Court: Selling RuneScape Gold Is Taxable, and Gold Is Not Money

The case

MB “Žaidimų valiuta” is a Lithuanian company whose main business was buying and reselling RuneScape gold for euros. A tax audit covering 2020 to 2023 found it had not declared or paid VAT on those sales. The company argued that in-game gold is a virtual currency like bitcoin and so exempt, or failing that, a multi-purpose voucher taxed only on the margin. Lithuania’s Commission for Tax Disputes asked the EU’s top court to decide.

What the court decided

The court rejected both arguments on March 5, 2026. Gold cannot be an exempt currency because it is not accepted as payment outside the game; in the court’s words, as quoted by PwC, it “does not constitute a currency accepted outside of the game as a means of payment for real goods or services”. RuneScape’s terms also say in-game items do not belong to players. It is not a voucher either, because the gold is itself an electronic service that forms part of the game. VAT is due on the full amount received for each sale.

Advocate General Kokott had backed charging VAT in a September 2025 opinion, days before Jagex announced its harsher line on gold buyers.

What it means for buyers

For buyers in the EU, the ruling is mostly about where your money goes. A seller that is registered and charges VAT is running as a real business. This case started with a tax audit, and a seller facing years of back VAT may not be around to finish an order or handle a dispute. The ruling does not make buying gold legal under the game’s rules: Jagex still bans buyers. See the Old School RuneScape page and our guide to whether MMO marketplaces are legit.

Games in this story

Old School RuneScapeRuneScape 3