VAT Taxation of NFT Tokens in the Opinion of the European Commission

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


VAT news
VAT news


  • vatcomsult