Denmark Tax Agency Clarifies VAT Liability on Sales of Virtual Gold

The Danish Customs and Tax Administration Nov. 24 posted online National Tax Court Decision No. SKM2025.659.LSR, clarifying VAT liability on sales of virtual gold. The taxpayer, an individual not registered for VAT, was assessed VAT on approximately 2,500 sales of virtual gold, on the grounds that he was engaged in an economic activity. The taxpayer argued that the sales were exempt and that his high gaming activity was due to an addiction. Upon review, the National Tax Court found that: 1) the taxpayer’s use of several user profiles, some of which were deleted for commercial trading violations, indicated that he ...