VAT will not be levied on the services of operators of information systems that issue digitalfinancial assets, services of operators for the exchange of such assets, as well as transactions for the sale of digital financial assets.
The financial result is determined on the date of paymentincome for each operation separately and for their totality. The tax base for settlements with the CFA may be reduced by the amount of the loss on transactions with securities that are not traded on an organized market, and vice versa.
When exercising digital rights, includingboth digital financial assets and utilitarian digital rights, the tax base is determined as the difference between the sale price of the specified digital right and the price of its acquisition, taking into account the amount of tax.
The amounts of tax calculated are subject to deductionstaxpayers and paid by them to the budget upon receipt of payment, partial payment in connection with the issuance of digital rights. The fulfillment of obligations under them must be carried out in cash or by the transfer of goods (works, services), property rights, transactions for the sale of which are exempt from taxation
Putin signed the law on taxation of operations for the sale of crypto-currencies - TASS (tass.ru)
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