04/09/2026
𝗧𝗵𝗲𝗿𝗲 𝗮𝗿𝗲 𝟲,𝟲𝟬𝟬 𝗴𝗮𝗺𝗲 𝘀𝘁𝘂𝗱𝗶𝗼𝘀 𝗶𝗻 𝘁𝗵𝗲 𝗘𝗨, 𝘁𝗵𝗲 𝗮𝘃𝗲𝗿𝗮𝗴𝗲 𝘁𝗲𝗮𝗺 𝗶𝘀 𝗮𝗯𝗼𝘂𝘁 𝗳𝗼𝘂𝗿𝘁𝗲𝗲𝗻 𝗽𝗲𝗼𝗽𝗹𝗲, 𝗮𝗻𝗱 𝗮 𝗴𝗿𝗼𝘄𝗶𝗻𝗴 𝘀𝗵𝗮𝗿𝗲 𝘀𝗲𝗹𝗹 𝗳𝗿𝗼𝗺 𝘁𝗵𝗲𝗶𝗿 𝗼𝘄𝗻 𝘄𝗲𝗯 𝘀𝗵𝗼𝗽. 𝗧𝗵𝗲 𝘀𝗲𝗹𝗹𝗶𝗻𝗴 𝗲𝗻𝘁𝗶𝘁𝘆, 𝗺𝗲𝗮𝗻𝘄𝗵𝗶𝗹𝗲, 𝘂𝘀𝘂𝗮𝗹𝗹𝘆 𝗲𝗻𝗱𝘀 𝘂𝗽 𝗰𝗵𝗼𝘀𝗲𝗻 𝗯𝘆 𝗱𝗲𝗳𝗮𝘂𝗹𝘁. 𝗪𝗵𝗮𝘁 𝘁𝗵𝗮𝘁 𝗰𝗵𝗼𝗶𝗰𝗲 𝗿𝗲𝗮𝗹𝗹𝘆 𝗱𝗲𝗰𝗶𝗱𝗲𝘀 — 𝗮𝗻𝗱 𝘄𝗵𝗮𝘁 𝗶𝘁 𝗱𝗼𝗲𝘀 𝗻𝗼𝘁, 𝗰𝗼𝗻𝘁𝗿𝗮𝗿𝘆 𝘁𝗼 𝗮 𝗰𝗼𝗺𝗺𝗼𝗻 𝗲𝘅𝗽𝗲𝗰𝘁𝗮𝘁𝗶𝗼𝗻.
The EU game industry has reached 6,600 studios employing over 95,000 people, with a combined turnover of €24 billion (EGDF, 2024 data, published 21 August 2026). The average team is about fourteen people. A growing share sell directly from their own web shop rather than only through the big stores.
A web shop is a legal object. Somewhere in your setup there is one company whose name appears on the receipt the player gets, and that name is where the question starts: it is evidence of who is selling, not the whole answer. An engine is chosen deliberately; a selling entity can end up chosen by default.
What that choice actually decides: which entity’s tax residence the revenue sits in; who carries the VAT and OSS obligations and files the returns; which contract the player is entering into; and how the money moves through your accounting and payment setup.
What it does not decide: for sales of digital services to consumers, the VAT generally follows the buyer’s country, not the seller’s. There is one relief for small sellers — while your cross-border sales to consumers elsewhere in the EU stay under €10,000 a year, you may keep charging your own country’s VAT instead. Above that line, the buyer’s country decides. Incorporating in Estonia does not make a German player’s purchase Estonian.
December is the biggest month most studios have, and it is often the month in which cross-border sales pass €10,000 for the first time. From that point the question of whose name is on the receipt stops being theoretical.
Check it before the traffic arrives, not after:
efinance.ee/assessment
