Navigating the VAT Treatment of Security Tokens in the EU

In recent years, security token offerings have become an alternative to raising capital through debt or equity. This increased interest in security tokens raises questions regarding the practical aspects of managing such a process, including the VAT consequences of transactions involving such tokens.

VAT in the EU is a transaction-based tax, levied either on the supply of goods or the provision of services at each stage of production, distribution, or sale, with specific exceptions.

Source: ITR

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