VAT regime for NFTs: what lessons can we draw from the latest publication by the VAT Committee? - Lexis Nexis

We are happy to announce the publication of our new article entitled “Value added tax - NFT VAT regime: what lessons can we draw from the latest publication of the VAT Committee?”. Written by Grégoire Person and Thomas Le Boucher, this article provides an overview of the VAT regulations applicable to the issuance and sale of NFTs.

This article, published in Tax Law no. 25, June 22, 2023, 2020, clarifies some applicable rules while highlighting the remaining grey areas concerning the VAT rate and the regime for intermediaries. For more information, consult the online version here.