H Ελβετία απαλλάσσει το Bitcoin από ΦΠΑ

Η Ελβετική ομοσπονδιακή Φορολογική διοίκηση μετά από ερώτηση που της έγινε από μέλη της κοινότητας ‘Bitcoin Association Switzerland‘ γνωστοποίησε ότι η αγορά, πώληση και μεταφορά Bitcoin απαλλάσσετε τελείως από την υποχρέωση καταβολής ΦΠΑ καθώς το Bitcoin θα πρέπει να αντιμετωπίζεται φορολογικά όπως και τα υπόλοιπα μέσα συναλλαγών.

We have excellent news from the Swiss Federal Tax Administration (ESTV): no VAT applies to Bitcoin in Switzerland.

“This is excellent news for Bitcoin in Switzerland as it provides the legal certainty we need to professionally operate our business,” Niklas Nikolajsen, CEO of Bitcoin Suisse AG, comments.

In February 2014, a group of three Swiss Bitcoin organizations jointly wrote a formal inquiry to the Swiss Federal Tax Administration (FTA) to clarify the legal situation of Bitcoins with regards to VAT. Fundamentally, this is about the question whether the transfer of Bitcoins constitutes a delivery of goods or a service. The fortunate answer from the federal tax administration is: neither.

Thus, Bitcoins are treated like other means of payment. A company that sells Bitcoins does not need to charge VAT. Like other currencies, Bitcoins are recognized as consideration when using them for the purchase of goods or services. This means that paying for a pizza with Bitcoins is not a barter trade and cannot trigger double-taxation. Trading Bitcoins for Swiss Francs is seen as the exchange of legal tender against a non-official means of payment – similar to the exchange of Swiss Francs for Euros. Furthermore, the transaction fees charged by companies such as Bitcoin Suisse AG are covered by the exemptions in article 21 section 2 of the Swiss VAT act and are therefore VAT-free.

Luzius Meisser, president of Bitcoin Association Switzerland, states: “This is the most reasonable way to classify Bitcoins in the context of VAT and we are fortunate that the tax administration agrees with our view. Bitcoin is a currency, and thus should also be treated like a currency.”

“Treating Bitcoin payments just like any other payment option is a huge milestone for the Swiss Bitcoin economy, and enriches the global digital money ecosystem,”  Bernhard Kaufmann, the General Manager of Moving Media GmbH, added.

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