Azerbaijan, Baku, Oct. 24 / Trend corr J. Nasibova /
Introduction of new taxes is not necessary for taxation of e-commerce in Azerbaijan. Taxation in this field can be possible through bringing traditional taxes in accordance with peculiarities of e-commerce activities, the head of the Tax Policy and Strategic Studies Department at Azerbaijani Ministry of Taxes Akif Musayev stated.
This was stated in his article, published on Wednesday in 'Vergiler' ('Taxes') newspaper.
"The introduction of e-commerce to all sectors of the economy has contributed to the emergence of some problems associated with the collection of taxes. These problems are mainly technical, no office buildings, warehouse workers and even staff, except for the courier, delivering goods to customers are required for e-commerce, the server of the online store's website can be located anywhere in the world, "Musayev noted.
According to the world experience, one of the issues that require the greatest attention is the problem of bringing e-commerce to VAT taxation. According to the model used in Europe for the collection of VAT in e-commerce, the location of buyer is accepted as the place of transaction during e-commerce services.
"Given the extensive use of 'digital goods ' sale - computer programs, audio-visual materials, etc., the problem VAT taxation of these activities is actual, as it is very difficult to determine the location of the customers of these services," Musayev.noted.
According to him, in this regard, there is a need in establishment of effective taxation system of e-commerce through improvement of legislation and information technologies in accordance with international standards.