Данъчно облагане по ЗДДС на електронната търговия
VAT taxation of e-commerce

Author(s): Radost Kraleva
Subject(s): Economy, National Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: E-commerce; taxation; Value Added Tax Law; business models
Summary/Abstract: Proper planning of e-commerce activities and establishing the exact model for conducting all business processes related to acquisition, storage, marketing, sale, and delivery of products and services to the end consumer are crucial for subsequent taxation. This report will describe the cases in which registration under the Value Added Tax Act (VATA) is mandatory, examine the known business models in e-commerce, and discuss taxation under the law for each of them.

• Details
• Contents