VAT Newsletter 33/2025
Digital marketplace not considered a seller of NFTs for VAT purposes
The Lower Saxony Fiscal Court denies a deemed reseller model according to sec. 3 para. 11a of the German VAT Act in the case of NFT sales via a digi-tal marketplace. The Fiscal Court classifies NFT sales as electronically sup-plied services, but does not consider the digital marketplace as being part of a reseller model. The beneficiaries are digital marketplaces, which merely provide intermediary services for VAT purposes despite their technical in-volvement in the sales process.
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