The digital economy is experiencing great growth, and the implementation of new assets such as cryptocurrencies or NFTs are an economic reality around which new business models are opening the way. Among them, the sale of cryptocurrencies, custody services, NFT’s marketplace, “play to earn” video games and a long list of activities that have emerged since the adoption of Bitcoin in this digital world and whose evolution seems to have no end with the appearance of the “metaverse”.
Source BDO
See also
- C-461/12 (Granton Advertising) – No exemption for the sale of a discount card
- C-264/14 (Hedqvist) – Buying and selling Bitcoin is exempt from VAT
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