- Circular E.2066/2023 provides clarifications on the VAT treatment of derivatives
- Revenues from Contracts for Differences (CFDs) should be treated as subject to VAT (24%)
- CFDs are derivatives not traded on a stock market (over the counter)
Source: pwc.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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