Comercializarea produselor prin intermediul Amazon sau al altor platforme similare
Sale of Products Through Amazon or Other Similar Platforms

Summary/Abstract: More and more Romanian producers want their products to be known on the widest possible market – be it European or even international. It is no secret that Amazon is the market leader in this segment of online intermediation platforms, but no less true is that more and more producers start by testing the domestic platforms, such as E-Mag, which has expanded its activity to six other countries: Hungary, Czech Republic, Slovakia, Slovenia, Croatia and Austria. Whether we are talking about the sale of products in the area neighboring Romania, or whether our view refers to Northen Europe, the fiscal implications are identical. Online sales to consumers outside the European Union, including the United Kingdom, bear an additional nuance. This article aims to analyze topics that every trader must take into account, such as those related to the risk of permanent establishment or fixed establishment, the obligation to withhold tax on income invoiced by intermediate platforms (e.g., commissions) and last, but not least, the obligation to register for VAT purposes in other member states and collect VAT (in Romania or in another member state).

• Details
• Contents