ЕЛЕКТРОНЕН МАГАЗИН – ОСОБЕНОСТИ В СЧЕТОВОДНИТЕ И ДАНЪЧНИТЕ АСПЕКТИ НА ДЕЙНОСТТА
THE ONLINE STORE – FEATURES IN ACCOUNTING AND TAX ASPECTS OF ACTIVITY

Summary/Abstract: This paper is an attempt, based on the nature and legal framework of the online store, to define the accounting and taxation issues of its business. For the purpose, the paper discusses the specificities of fiscal reporting of: a domain, a website and online store software products, delivery of goods and their release /signing out/, costs related to commercial activity, advertising, research and affiliate marketing costs, costs for claims and warranties, receipts from sales of goods and new techniques of sales – drop shipping, collective shopping, customers’ cash payments and through e-payment systems. Tax issues related to the online store Value Added Tax charging, tax registration, registration regimen and commercial activity requirements are also briefly systematized.

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