Spain Spain assesses VAT on Non-fungible token as electronic service 23 May 2022121 views1 min read NFT classified as digital service and liable to 21% VAT Source: vatcalc.com Cryptocurrency and NFT Flashback on ECJ Cases – C-97/06 (Navicon) – Exemption for both total charter and partial charter of ships for navigation on the high seas SAP: Electronic VAT Register Books with SII