Obdavčenje poslovanja s kriptovalutami

Knavs, Veronika (author), Simoneti, Marko (mentor)

V magistrski nalogi sem se osredotočila na davčno obravnavo kritpovalut in ne kripto žetonov. Za razumevanje problematike obdavčenja kriptovalut in njihovih posebnosti sem povzela zgodovino nastanka kriptovalut ter razdelala delovanje sistema verige podatkovnih blokov (blockchain) in potek transakcij s kriptovalutami. Povzela sem trenutno ureditev obdavčenja poslovanja s kriptovalutami v Sloveniji ter izpostavila najpomembnejša vprašanja, ki ostajajo odprta v povezavi s tem in se nanašajo predvsem na način in trenutek pretvorbe kriptovalut v evre, ter problematiko nenehnega nihanja vrednosti kriptovalut na trgu. S kriptovalutami so se na začetku ukvarjali predvsem posamezniki, zato sem v nalogo vključila kratek pregled obdavčitve dohodkov iz kriptovalut in povzela mejnike za določanje okoliščin, v katerih se šteje, da posamezniki opravljajo dejavnost. Za namene obdavčitve dohodkov pravnih oseb je pomembna predvsem računovodska obravnava kriptovalut, zato sem povzela trenutna stališča v povezavi z razlaganjem računovodskih standardov in opisala učinke možnih različnih računovodskih obravnav za davčne zavezance. Poudarek sem namenila ureditvi s področja davka na dodano vrednost, ki je v EU harmonizirana. V povezavi z DDV je že bila izdana sodba Sodišča EU, katere namen je enotno razlaganje prava EU. Sledilo je tudi več delovnih dokumentov Evropske komisije. Po mojem mnenju bo imela prav sodba Sodišča EU močan vpliv na razlaganje vseh davčnih pravil v državah članicah, na kar nakazuje tudi dejstvo, da jo je FURS uporabil pri razlagi slovenskega ZDFS. Na koncu sem za primerjavo opisala sistema obdavčitve kriptovalut v Združenih državah Amerike in Združenem kraljestvu. Kot pričakovano, so Združene države Amerike tudi pri obdavčitvi kriptovalut zavzele popolnoma drugačno stališče in pristop v primerjavi z EU, medtem ko je ureditev v Združenem kraljestvu podobna slovenski ureditvi.

• Language: Slovenian
• Keywords: Kriptovalute, blockchain, bitcoin, rudarjenje, sodba Hedqvist, digitalna denarnica, Direktiva 2006/112/ES.
• Work type: Master's thesis/paper
• Organization: PF - Faculty of Law
• Year: 2018
• PID: 20.500.12556/RUL-103656
• COBISS.SI-ID: 16395089
• Publication date in RUL: 21.09.2018

KNAVS, Veronika, 2018, Obdavčenje poslovanja s kriptovalutami [online]. Master’s thesis. [Accessed 29 March 2025]. Retrieved from: https://repozitorij.uni-lj.si/IzpisGradiva.php?lang=eng&id=103656

Secondary language

• Language: English
• Title: Taxation of transactions with cryptocurrencies

Abstract

This master thesis focuses on the tax treatment of cryptocurrencies and not crypto tokens. For a better understanding of the issues arising from the taxation of cryptocurrencies and the specifics of cryptocurrencies I have summarized the history of cryptocurrencies and described the operation of the blockchain system and how the transactions in such system are performed. I have summarized the current Slovenian regulations with respect to cryptocurrencies and emphasized the most important questions that remain open in this relation. Open questions mainly relate to the exchange of cryptocurrencies to fiat currencies and arise from the continuous fluctuation of the value of cryptocurrencies. At the beginning the transactions with cryptocurrencies were mainly performed by individuals, thus I have analysed the taxation of personal income taxes and summarized the milestones for determining whether an individual is acting as a sole entrepreneur when involved in transactions with cryptocurrencies. When it comes to the taxation of corporate income the most important thing is to apply the correct accounting standards, therefore the current standards and consequences of applying different accounting standards are included in the thesis. Value added tax implications are most widely explained and analysed in the thesis. This is due to the reason that this is the only tax harmonized in the EU. Additionally, the European Court of Justice has already issued a judgment with respect to VAT treatment of transactions in connection to cryptocurrencies. The purpose of the judgment is the unified application of EU law and the European Commission follows the opinion of the ECJ when it comes to the taxation of cryptocurrencies. My opinion is that the judgment of the ECJ will have a significant impact on all tax regulations in the Member States, which is also evident from the fact that Slovenian Tax Authorities have already applied the judgment to the interpretation of the Slovenian Financial Services Tax Act. Finally, I have compared the taxation of cryptocurrencies in Slovenia with the taxation of cryptocurrencies in the United States of America and in the United Kingdom. As expected the United States of America took a completely different approach to taxation of cryptocurrencies than most EU Member States while, on the other hand, the regulations in the United Kingdom are very similar to those in Slovenia.

• Keywords: Cryptocurrencies, blockchain, bitcoin, mining, Hedqvist judgment, digital wallet, Directive 2006/112/ES.