The application of the VAT exemption to NFT-related activities depends on the function that the tokens fulfill

In the judgment of May 19, 2022 (file no. III SA/WA 2737/21), the Voivodeship Administrative Court in Warsaw ruled on VAT in the field of NFT tokens. The court upheld the taxpayer’s complaint, annulled the appealed decision of the Director of the Tax Administration Chamber, as well as the preceding decision of the Head of the Tax Office, and pointed to the significant importance of the functions performed by tokens.

Source MDDP

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