No VAT on Crowdfunded Blockchain Services Without Identifiable Beneficiary, Polish Court Rules

• The Provincial Administrative Court in Gdańsk ruled that services provided to decentralized, anonymous blockchain communities via crowdfunding are not subject to VAT if the beneficiary cannot be identified.
• The court annulled a previous tax authority ruling, emphasizing that an identifiable recipient is a fundamental requirement for VAT liability under Polish law.
• The case involved a software company developing blockchain applications, funded through community-approved proposals and automatic token payments.
• The decision highlights the challenge of applying traditional tax frameworks to decentralized, anonymous blockchain transactions.
• The article analyzes the case’s facts, the arguments of both the tax authority and taxpayer, and the court’s doctrinal impact on VAT law.

Source: kancelaria-skarbiec.pl

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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