Ondrej Holzman E-mabhuku haagone kubatwa nenzira yakafanana nemabhuku echinyakare pamutero wakawedzerwa. Nhasi, Dare reEuropean Court rakapa mutongo wekuti e-mabhuku haagone kufarirwa nemutengo wakaderera weVAT. Asi mamiriro ezvinhu aya anogona kuchinja nokukurumidza.
Zvinoenderana nemutongo weEuropean Court, muyero weVAT wakaderera unogona kungoshandiswa pakuunzwa kwemabhuku pamidhiya yenyama, uye kunyangwe midhiya (tablet, komputa, nezvimwewo) inofanirwawo kuverenga mabhuku emagetsi, haisi chikamu. ye-e-bhuku, uye saka mutero wakaderedzwa wemutero haugone kuiswa kwairi akawedzera kukosha anoshanda.
Pamusoro pe-e-mabhuku, mutero wakaderera haugone kushandiswa kune chero mamwe masevhisi akapihwa nemagetsi. Zvinoenderana nemirairo yeEU, iyo yakaderedzwa VAT mwero unoshanda chete kune zvinhu.
MuCzech Republic, kubvira pakutanga kwegore rino, mutero weukoshi hwakawedzerwa pamabhuku akadhindwa wakaderedzwa kubva pa15 kusvika ku10 muzana, uri mwero uchangobva kutangwa, wakaderedzwa wechipiri. Nekudaro, 21% VAT ichiri kushanda kumabhuku emagetsi.
Zvisinei, Dare reEuropean Court ndiro rakanyanya kubata nyaya dzeFrance neLuxembourg, sezvo nyika idzi dzaishandisa mutero wakaderedzwa kumabhuku emagetsi kusvika iye zvino. Kubva 2012, pakanga paine mutero we5,5% pa-e-mabhuku muFrance, 3% chete muLuxembourg, i.e. yakafanana neyemabhuku emapepa.
Muna 2013, European Commission yakamhan'arira nyika mbiri idzi mhosva yekutyora mitemo yemutero yeEU, uye dare ratonga richivatsigira. France inofanirwa kunyorera nyowani makumi maviri muzana uye Luxembourg 20 muzana yeVAT pama e-mabhuku.
Nekudaro, gurukota rezvemari reLuxembourg rakatosaina kuti richaedza kusundira shanduko kumitemo yemutero yeEurope. "Luxembourg inofunga kuti vashandisi vanofanirwa kutenga mabhuku nemutengo mumwe chete wemutero, vangave vachitenga pamhepo kana muchitoro chemabhuku," akadaro gurukota.
Gurukota rinoona nezvetsika dzeFrance, Fleur Pellerin, akazvitaurawo mumweya mumwe chetewo: “Ticharamba tichikurudzira kunonzi kusarerekera mune zvetekinoroji, izvo zvinoreva mutero wakafanana wemabhuku, zvisinei nekuti mapepa kana emagetsi.
European Commission yakatoratidza kuti inogona kutsamira kune iyi sarudzo mune ramangwana uye kuchinja mitemo yemutero.
Saka zvinoratidzika kunge zvisinganzwisisike kwandiri - iyo yakaderedzwa mwero pamwe imhaka yekuti bhuku iri muparadziri wedzidzo uye nekudaro rinopihwa mutero wakasarudzika. Uye haina basa zvachose kana iri pabepa kana muverengi.
Nekune rimwe divi, kubhuku rakadhindwa kune mari yekudhinda, kusunga, kutumira kune mutsikisi, nezvimwewo, munyori pachake anogona kuve nekomisheni inosvika 5% kubva mubhuku rimwe, nepo mamwe ese ari mutengo (ndinoziva vanyori vakati wandei. kubva kune wandinowana ruzivo urwu). Sekuziva kwangu, e-bhuku harina mari idzi, kana kuti rine mari shoma kana ichienzaniswa nebhuku rakajairika (zvichida mari yekunyoresa chete) uye zvakare yakachipa. Kunyange zvazvo mabhuku akadhindwa achange aine mutero wakaderedzwa, acharamba achidhura kupfuura shanduro yemagetsi.
Sezvineiwo, kana iwe ukatarisa e-mabhuku, anogona kunge anodhura kana kungochipa zvishoma pane avo epepa shanduro. Kana iwe ukazobvunza imba yekutsikisa, vane shanduro yevatengi kuti typesetting inofanirwa kuitwa zvakare, kugovera kwakaoma uye kuti mari yezvinhu ishoma, saka hapana mutsauko mumutengo. Asi kana, semunyori, iwe unongoda chiyero nechokuti iwe uchabata kugoverwa kwe ebook iwe pachako, ipapo iwe uchawana mhinduro kubva kwavari kuti mari yekugovera ishoma, kuti iwe haugoni kuwana kuderedzwa. :)