With the publication of Circular No. 30/E/2023, concerning the tax treatment of crypto-assets (commenting on Article 1, c.c. 126 -147, Law No. 197/2022 – Finance Law 2023), the Italian tax authorities have provided, among the various topics examined, some comments on the VAT treatment of crypto-assets, although not regulated by the aforementioned Finance Law.
Source PwC
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