3.0 Tax treatment in the light of the Value Added Tax Act -ZDDV-1 15
3.1 Commission or payment for the ordinary currency exchange service for a unit of any virtual currency representing a payment method 15
3.2. Mining of virtual currencies 15
3.3 VAT deduction from the purchase of virtual currency mining software and hardware 17
3.4 Services related to the transmission of exchange platforms 18
3.5 Electronic wallet services 18
3.6. Vat 18 treatment of cryptographic tokens (tokens)
Source: gov.si
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