On 21 March 2023, the European Commission published a working paper (Working Paper no. 1060[1]) aimed at considering the tax implications of NFT-related transactions and triggering discussions in the hope of a common position by representatives of the VAT Committee[2].
- NFT – good or service?
- Minting vs. trading – differentiation of tax consequences
- When does a creator become a taxpayer?
- The role of platforms in determining the tax base
- Meaning of the document
Source: MDDP
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