1.0 Introduction 3
2.0 Tax treatment of virtual currency trading income 3
2.1 Tax treatment under the Income Tax Act – ZDoh-2 4
2.1.1 Income earned by a natural person outside the course of business 4
General 4
Exemption from income tax on profits from trading in virtual currencies 5
Tax treatment of income derived from mining virtual currencies 5
Tax treatment of the acquisition of cryptographic tokens free of charge in the context of the issue of new cryptographic tokens 6
Determination of the amount of income 7
Time of acquisition of income 7
Type of income of a natural person 7
Additional explanatory notes 9
2.1.2 Income derived by a natural person in the course of carrying on a business 9
2.1.3 Examples 11
2.2 Tax treatment under the Corporate Income Tax Act – ZDDPO-2 14
3.0 Tax treatment in the light of the Value Added Tax Act -VAT-1 15
3.1 Fee or remuneration for the service of exchanging conventional currencies for a unit of any virtual currency constituting a means of payment 15
3.2 Mining of virtual currencies 15
3.3 Deduction of VAT on the purchase of software and hardware for mining virtual currencies 17
3.4 Services related to the provision of exchange platforms 18
3.5 Electronic wallet services 18
3.6 VAT treatment of cryptographic tokens 18
4.0 Treatment of cryptographic tokens from the point of view of the Tax Validation of Invoices Act 19
5.0 Tax treatment in the light of the Financial Services Tax Act – FSTA 20
Source: gov.si
