The impossibility of determining a “personalized service provision” in favor of a specific beneficiary leads to the belief that the mining activity cannot be relevant for VAT purposes. As for direct taxes, the miner’s remuneration contributes to the formation of taxable income in the tax period in which the services are completed.
The miner must not collect the tax on the cryptocurrencies received from the network and correlatively, by not carrying out taxable active operations, he cannot exercise the right to deduct.
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