VAT taxation of e-commerce

Radost Kraleva ()
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Radost Kraleva: University of Economics – Varna/Accounting Department, Bulgaria

ACCOUNTING AND CONTROL: TRADITIONS AND NEW CHALLENGES IN VALUE CREATION AND SUSTAINABILITY, 2025, issue 1, 214-222

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.

Keywords: E-commerce; taxation; Value Added Tax Law; business models (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:acctnc:y:2025:i:1:p:214-222

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