The European Commission’s VAT Committee has produced a review of the treatment of EU VAT for NFT’s. As a working paper, it aspires to clarify the fast-evolving NFT ecosystem, VAT rulings so far and potential points to debate to reach a common VAT practice across the EU.
This includes a range of possible VAT transactions or supplies, and if they are within the scope of VAT, and then if taxed or exempt:
- Creating or minting NFT’s
Source: vatcalc.com
See also