Does the creator have to send an invoice to the person minting an NFT?

Select jurisdiction

Germany

If one comes to the conclusion that VAT is applicable, accordingly an invoice must follow. This is
currently rarely done in the space – which should not work as a good example. Based on the
qualification of the NFT, as with any other supply or service sold, an invoice must follow.

Florian Zawodsky

Tax

Peer-to-peer sales may or may not be subject to a separate contract, there is no obligation under the tax aspect.

Fabio Cendão

Intellectual Property and Innovation