СЧЕТОВОДНИ И ДАНЪЧНИ АСПЕКТИ НА ДРОПШИПИНГА
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Бургаски Свободен Университет
Abstract
Dropshipping is an innovative business model that is widely applied in the field of e-commerce. Its main characteristic is that the merchant offers products online without physically storing them. Despite the obvious advantages of this model - such as low startup costs, no need for warehouse infrastructure, and optimized inventory management - it presents specific challenges from both an accounting and tax perspective.