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The applicant seeks clarification regarding VAT liability and the deduction regime for Ether mining activities and digital asset trading services. The DGT rules that mining is not subject to VAT and that mediation services for the purchase and sale of cryptocurrencies are exempt.
Question raised: Liability for Value Added Tax and the applicable deduction regime.
Cryptocurrency mining is not subject to VAT because there is no direct relationship between the service provided and the consideration received, as there is no effective recipient or customer. Traditional currency exchange operations for cryptocurrencies and vice versa are exempt as they are financial services. Likewise, mediation services for the purchase and sale of cryptocurrencies are exempt. These activities do not allow for the deduction of input VAT.
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