Volume 28 (2019)

Volume 28 (2019) / Issue 2

Madeleine Merkx, 'VAT and Blockchain: Challenges and Opportunities Ahead' (2019) 28 EC Tax Review, Issue 2, pp. 83–89


Blockchain is best known as the technology behind the popular cryptocurrency bitcoin, but the application of blockchain is much broader. In this article the author outlines opportunities and challenges for application of blockchain in VAT. She also analyses in detail what aspects of the VAT legislation and its implementation may be affected by blockchain in the future.

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ISSN: 0928-2750
ID: ECTA2019011