Select jurisdiction

  • Germany
  • Brazil

It depends on the qualification of the underlying service for VAT purposes. In principle, the
creation of tokens and their sale to consumers can constitute digital supplied services, according to
Art. 58 of the VAT Directive (2006/112/EC). If NFTs or other tokens are sold via a platform, Art. 9a of
the VAT Regulation (EU No 282/2011) can be applicable. This shifts the VAT liability from the creator
to the platform operator. If this is a transaction subject to VAT, traders from third countries must also
report VAT, the so-called destination principle applies.

Robert Müller

Legal, Tax, Crypto, NFT, DAO, DeFi

There is no Value Added Tax in Brazil.

Fabio Cendão

Intellectual Property and Innovation

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