Development of Judicial Practice on VAT Calculation Issues in Cryptocurrency Mining in Russia

• Arbitration Court of Rostov Region ruled on a case involving VAT deductions for cryptocurrency mining operations on July 15, 2025.
• The case involved PKF Eurochem Rezinotekhnika and the legitimacy of VAT deductions for services related to computing infrastructure used in cryptocurrency mining.
• The tax inspection in Taganrog denied VAT deductions, arguing the services were directly linked to cryptocurrency mining, which is not subject to VAT.
• The inspection’s decision was based on a comprehensive computer-technical examination and official guidelines from Russian tax authorities.
• The company argued the services were for processing data for engineering projects, which are VAT-applicable operations.
• The court supported the tax inspection’s position, stating cryptocurrency-related operations are not VAT-applicable, thus denying VAT deductions.

Source: russiantaxandcustoms.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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