Accounting and Tax Specifics Regarding Cryptocurrency Trading at National and European Level

Abstract

The purpose of the work is to analyze the main fiscal and accounting aspects of the cryptocurrency transaction. The main objectives considered were the theoretical presentation of the cryptocurrency concept, their treatment, the presentation of the most used cryptocurrencies. It continues with the presentation from the fiscal point of view of the aspects regarding the taxation of these types of transactions. Accounting for cryptocurrency operations is the next issue addressed.

Keywords

• cryptocurrency
• blockchain
• accounting
• tax