{"id":22840,"date":"2026-09-25T06:22:19","date_gmt":"2026-09-25T06:22:19","guid":{"rendered":"https:\/\/cryptozen.asia\/vn\/tho-mo-bitcoin-hive-dua-tranh-chap-vat-voi-thuy-dien-len-uy-ban-chau-au\/"},"modified":"2026-09-25T06:22:19","modified_gmt":"2026-09-25T06:22:19","slug":"tho-mo-bitcoin-hive-dua-tranh-chap-vat-voi-thuy-dien-len-uy-ban-chau-au","status":"publish","type":"post","link":"https:\/\/cryptozen.asia\/vn\/tho-mo-bitcoin-hive-dua-tranh-chap-vat-voi-thuy-dien-len-uy-ban-chau-au\/","title":{"rendered":"Th\u1ee3 M\u1ecf Bitcoin Hive \u0110\u01b0a Tranh Ch\u1ea5p VAT V\u1edbi Th\u1ee5y \u0110i\u1ec3n L\u00ean \u1ee6y Ban Ch\u00e2u \u00c2u"},"content":{"rendered":"

Cu\u1ed9c Chi\u1ebfn Ph\u00e1p L\u00fd Gi\u1eefa C\u01a1 Quan Thu\u1ebf Th\u1ee5y \u0110i\u1ec3n v\u00e0 Hive Digital Technologies<\/h2>\n

C\u01a1 quan Thu\u1ebf Th\u1ee5y \u0110i\u1ec3n, c\u00f9ng v\u1edbi hai c\u00f4ng ty con c\u1ee7a Hive Digital Technologies<\/strong> l\u00e0 Bikupa Datacenter AB<\/strong> v\u00e0 Bikupa Datacenter 2 AB<\/strong>, \u0111ang tham gia v\u00e0o m\u1ed9t cu\u1ed9c chi\u1ebfn ph\u00e1p l\u00fd c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1ch ph\u00e2n lo\u1ea1i c\u00e1c ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c ti\u1ec1n \u0111i\u1ec7n t\u1eed trong EU v\u00e0 c\u00e1ch m\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT)<\/strong> \u00e1p d\u1ee5ng cho nh\u1eefng ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/p>\n

\u0110i\u1ec3m M\u1ea5u Ch\u1ed1t C\u1ee7a S\u1ef1 B\u1ea5t \u0110\u1ed3ng<\/h2>\n

Sau khi thay \u0111\u1ed5i c\u00e1c ti\u00eau ch\u00ed thu thu\u1ebf li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c ti\u1ec1n \u0111i\u1ec7n t\u1eed, Hive Digital Technologies \u0111ang ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi m\u1ed9t cu\u1ed9c chi\u1ebfn ph\u00e1p l\u00fd ch\u1ed1ng l\u1ea1i ch\u00ednh ph\u1ee7 Th\u1ee5y \u0110i\u1ec3n. \u0110i\u1ec3m m\u1ea5u ch\u1ed1t c\u1ee7a s\u1ef1 b\u1ea5t \u0111\u1ed3ng n\u1eb1m \u1edf vi\u1ec7c ph\u00e2n lo\u1ea1i c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y cho m\u1ee5c \u0111\u00edch VAT, sau khi C\u01a1 quan Thu\u1ebf Th\u1ee5y \u0110i\u1ec3n quy\u1ebft \u0111\u1ecbnh r\u1eb1ng, tr\u00e1i ng\u01b0\u1ee3c v\u1edbi nh\u1eefng g\u00ec \u0111\u00e3 \u00e1p d\u1ee5ng tr\u01b0\u1edbc \u0111\u00f3, c\u00e1c c\u00f4ng ty con c\u1ee7a Hive \u0111\u00e3 khai th\u00e1c ti\u1ec1n \u0111i\u1ec7n t\u1eed cho ch\u00ednh h\u1ecd, \u0111i\u1ec1u n\u00e0y n\u1eb1m ngo\u00e0i ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a VAT.<\/p>\n

M\u1eb7c d\u00f9 \u0111i\u1ec1u n\u00e0y c\u00f3 v\u1ebb c\u00f3 l\u1ee3i ban \u0111\u1ea7u, nh\u01b0ng n\u00f3 l\u1ea1i g\u00e2y t\u1ed5n h\u1ea1i \u0111\u1ebfn t\u00e0i ch\u00ednh c\u1ee7a Bikupa Datacenter AB<\/strong> v\u00e0 Bikupa Datacenter 2 AB<\/strong>, hai c\u00f4ng ty con c\u1ee7a Hive c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i Th\u1ee5y \u0110i\u1ec3n. Hive l\u1eadp lu\u1eadn r\u1eb1ng c\u00e1c c\u00f4ng ty n\u00e0y kh\u00f4ng khai th\u00e1c t\u00e0i s\u1ea3n ti\u1ec1n \u0111i\u1ec7n t\u1eed cho ri\u00eang m\u00ecnh, m\u00e0 thay v\u00e0o \u0111\u00f3 cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ee9c m\u1ea1nh t\u00ednh to\u00e1n<\/strong> cho c\u00e1c kh\u00e1ch h\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u1ee3p \u0111\u1ed3ng, m\u1ed9t ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng t\u1ef1 nh\u01b0 th\u1ecfa thu\u1eadn l\u01b0u tr\u1eef trung t\u00e2m d\u1eef li\u1ec7u.<\/p>\n

Gi\u1ea3i Th\u00edch T\u1eeb C\u00f4ng Ty Lu\u1eadt Dentons<\/h2>\n
\n

Dentons, c\u00f4ng ty lu\u1eadt \u0111\u1ea1i di\u1ec7n cho Hive, \u0111\u00e3 gi\u1ea3i th\u00edch l\u00fd do t\u1ea1i sao s\u1ef1 ph\u00e2n bi\u1ec7t n\u00e0y, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 cho m\u1ed9t s\u1ed1 c\u00f4ng ty khai th\u00e1c k\u1ef9 thu\u1eadt s\u1ed1 t\u1eeb n\u0103m 2022, l\u1ea1i c\u00f3 \u00fd ngh\u0129a t\u00e0i ch\u00ednh. “Theo quy \u0111\u1ecbnh VAT c\u1ee7a EU, m\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 kh\u00f4i ph\u1ee5c VAT \u0111\u1ea7u v\u00e0o khi c\u00e1c kho\u1ea3n mua c\u1ee7a n\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho c\u00e1c cung c\u1ea5p ch\u1ecbu thu\u1ebf, nh\u01b0ng vi\u1ec7c kh\u00f4i ph\u1ee5c c\u00f3 th\u1ec3 b\u1ecb t\u1eeb ch\u1ed1i khi ho\u1ea1t \u0111\u1ed9ng n\u1eb1m ngo\u00e0i ph\u1ea1m vi VAT ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n – v\u00e0 \u0111\u1ed1i v\u1edbi m\u1ed9t doanh nghi\u1ec7p trung t\u00e2m d\u1eef li\u1ec7u, n\u01a1i ph\u1ea7n c\u1ee9ng, l\u00e0m m\u00e1t v\u00e0 \u0111i\u1ec7n l\u00e0 nh\u1eefng chi ph\u00ed ch\u00ednh, vi\u1ec7c ph\u00e2n lo\u1ea1i do \u0111\u00f3 c\u00f3 \u1ea3nh h\u01b0\u1edfng t\u00e0i ch\u00ednh \u0111\u00e1ng k\u1ec3,” h\u1ecd nh\u1ea5n m\u1ea1nh.<\/p>\n<\/blockquote>\n

H\u01b0\u1edbng \u0110i T\u01b0\u01a1ng Lai<\/h2>\n

Ti\u00eau ch\u00ed n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 cho c\u00e1c c\u00f4ng ty khai th\u00e1c ti\u1ec1n \u0111i\u1ec7n t\u1eed t\u1eeb n\u0103m 2022, y\u00eau c\u1ea7u ho\u00e0n tr\u1ea3 c\u00e1c kho\u1ea3n ho\u00e0n thu\u1ebf VAT \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n. Hive \u0111ang t\u00ecm c\u00e1ch n\u00e2ng cao khi\u1ebfu n\u1ea1i n\u00e0y l\u00ean \u1ee6y ban Ch\u00e2u \u00c2u<\/strong>, v\u00ec c\u00e1c t\u00f2a \u00e1n Th\u1ee5y \u0110i\u1ec3n \u0111\u00e3 t\u1eeb ch\u1ed1i chuy\u1ec3n c\u00e2u h\u1ecfi n\u00e0y \u0111\u1ebfn T\u00f2a \u00e1n C\u00f4ng l\u00fd c\u1ee7a Li\u00ean minh Ch\u00e2u \u00c2u (CJEU)<\/strong>. Hive c\u00e1o bu\u1ed9c r\u1eb1ng c\u00e1c t\u00f2a \u00e1n Th\u1ee5y \u0110i\u1ec3n \u0111\u00e3 kh\u00f4ng n\u00eau l\u00fd do cho vi\u1ec7c t\u1eeb ch\u1ed1i chuy\u1ec3n c\u00e2u h\u1ecfi n\u00e0y \u0111\u1ebfn CJEU, v\u00e0 r\u1eb1ng s\u1ef1 t\u1eeb ch\u1ed1i n\u00e0y \u0111\u00e3 tr\u1edf th\u00e0nh h\u1ec7 th\u1ed1ng trong c\u00e1c v\u1ee5 ki\u1ec7n thu\u1ebf.<\/p>\n

Dentons gi\u1ea3i th\u00edch r\u1eb1ng v\u1ea5n \u0111\u1ec1 n\u1eb1m \u1edf vi\u1ec7c ph\u00e2n lo\u1ea1i m\u1ed9t nh\u00f3m ho\u1ea1t \u0111\u1ed9ng gi\u1ed1ng nh\u01b0 khai th\u00e1c, v\u00ec l\u1eadp tr\u01b0\u1eddng c\u1ee7a Hive l\u00e0 c\u1ea7n c\u00f3 m\u1ed9t quan s\u00e1t chi ti\u1ebft h\u01a1n v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y, v\u00ec ch\u00fang bao g\u1ed3m vi\u1ec7c cung c\u1ea5p s\u1ee9c m\u1ea1nh t\u00ednh to\u00e1n cho m\u1ed9t kh\u00e1ch h\u00e0ng, vi\u1ec7c kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng s\u1ee9c m\u1ea1nh n\u00e0y \u0111\u1ec3 khai th\u00e1c t\u00e0i s\u1ea3n k\u1ef9 thu\u1eadt s\u1ed1, v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c.<\/p>\n

V\u1ee5 vi\u1ec7c c\u00f3 th\u1ec3 t\u1ea1o ra ti\u1ec1n l\u1ec7 cho c\u00e1c tranh ch\u1ea5p t\u01b0\u01a1ng t\u1ef1 trong khu v\u1ef1c n\u1ebfu \u1ee6y ban Ch\u00e2u \u00c2u ch\u1ecdn \u0111i\u1ec1u tra th\u00eam v\u00e0 h\u00e0nh \u0111\u1ed9ng. Tuy nhi\u00ean, n\u00f3 c\u0169ng c\u00f3 th\u1ec3 \u0111\u00f3ng l\u1ea1i khi\u1ebfu n\u1ea1i m\u00e0 kh\u00f4ng ti\u1ebfp t\u1ee5c theo d\u00f5i.<\/p>\n","protected":false},"excerpt":{"rendered":"

Cu\u1ed9c Chi\u1ebfn Ph\u00e1p L\u00fd Gi\u1eefa C\u01a1 Quan Thu\u1ebf Th\u1ee5y \u0110i\u1ec3n v\u00e0 Hive Digital Technologies C\u01a1 quan Thu\u1ebf Th\u1ee5y \u0110i\u1ec3n, c\u00f9ng v\u1edbi hai c\u00f4ng ty con c\u1ee7a Hive Digital Technologies l\u00e0 Bikupa Datacenter AB v\u00e0 Bikupa Datacenter 2 AB, \u0111ang tham gia …<\/p>\n","protected":false},"author":3,"featured_media":22839,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42,48],"tags":[4225,9081,11829,4217,12789,6894],"class_list":["post-22840","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bitcoin","category-legal","tag-bitcoin","tag-european-commission","tag-hive-digital-technologies","tag-legal","tag-rickard-nordin","tag-sweden"],"yoast_head":"\nTh\u1ee3 M\u1ecf Bitcoin Hive \u0110\u01b0a Tranh Ch\u1ea5p VAT V\u1edbi Th\u1ee5y \u0110i\u1ec3n L\u00ean \u1ee6y Ban Ch\u00e2u \u00c2u - 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