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On 28 March 2024, the Swedish Tax Agency (TA) issued a ruling clarifying the value-added tax (VAT) treatment of non-fungible tokens (NFTs) linked to digital works. The TA defined NFTs as unique blockchain records signifying ownership of specific assets, which are not interchangeable and can represent both tangible and intangible assets. The ruling distinguished between the ownership of the digital work and the NFT itself, considering them as interdependent components of a single transaction, thus constituting a new digital service for VAT purposes. Additionally, in cases where an NFT transfer includes copyright, the guidance specifies that the nature of the transaction depends on whether the copyright is directly tied to the NFT, requiring a case-by-case evaluation.
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