Odiseea digitală. Reglementarea TVA în universul Blockchain (II)
The Digital Odyssey: VAT Regulation in the Blockchain Universe (II)

Summary/Abstract: In the vast digital odyssey of the 21st century, NFTs have emerged as symbols of value and ownership in an increasingly dematerialized world. Yet, their fiscal journey remains winding, marked by uncertainties and diverse interpretations. In the absence of uniform regulation, tax authorities strive to fit these innovative forms of exchange into traditional VAT frameworks, often treating NFT transfers as supplies of electronic services. On this new frontier, identifying the chargeable event, determining the place of supply, and assessing the value of transactions become exercises in legal balancing. The lack of transparency in blockchain transactions and the extreme volatility of the market amplify these challenges, turning fiscal obligations into a veritable labyrinth for creators, platforms, and users alike. Far from finding a stable Ithaca, national tax systems are still navigating troubled waters, searching for solid landmarks to anchor the taxation of these assets. Faced with this reality, legislative harmonization is essential to provide predictability and to support the fair development of the emerging digital economy.

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