- Electronic activities are subject to two types of taxes
- Direct tax on income according to Law 91 of 2005 and its amendments
- Direct tax is borne by the seller from their net income
- Indirect tax on value added according to Law 67 of 2016 and its amendments
- Indirect tax is borne by the final consumer and is not related to the seller’s net profit
Source: facebook.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.