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An artist asked whether selling NFTs of his illustrations through online auctions was subject to VAT. The DGT concludes that the operation is not a goods delivery but an electronic service provision.
Question posed: Value Added Tax treatment of the services provided by the applicant.
The sale of NFTs is classified as services provided by electronic means, as the object is a digital certificate of authenticity and not a delivery of tangible goods. As electronic services, taxation will depend on the location of the recipient (final consumer) and the 10,000 euro threshold for intra-Community sales. If this limit is exceeded or if taxation at destination is opted for, the corresponding rules of localization shall apply.
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