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Този сайт използва т.нар. бисквитки (Cookies), съгласно разпоредбите на Регламент (ЕС) 2016/679 на Европейския парламент и на Съвета, за да Ви осигури най-функционалното посещение на нашия сайт. "Бисквитките" ни помагат да подобряваме съдържанието на сайта, като Ви даваме персонализирано и много по-бързо онлайн изживяване. Те се използват само от нашия сайт и нашите доверени партньори. Кликнете ТУК за подробности относно правилата за "бисквитките". Съгласен съм
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    PortalSchetovodstvo.bg Отговор, предоставен от
    PortalSchetovodstvo.bg
    03 Февр 2025Съгласно действащото законодателство!
    НАП напомня на инфлуенсъри, блогъри, влогъри и други създатели на онлайн съдържание, а също на търгуващите в социалните мрежи за задължението им да декларират своите доходи от тази дейност.

    Според вида на получените суми, следва те да се обявят в Приложение № 2 – за доходи от стопанска дейност като ЕТ, или в Приложение № 3 – за доходи от друга стопанска дейност, в което се вписват авторски и лицензионни възнаграждения. 
     
    Ако се извършват продажби през социалните мрежи на произведения на изкуството, предмети за колекции и антикварни предмети, които продажби нямат връзка с извършвана от ФЛ стопанска дейност, доходите се декларират в Приложение № 5. 
     
    Декларирането на доходите може да стане изцяло онлайн през е-услугата за подаване на ГДД по чл. 50 от ЗДДФЛ, достъпна с ПИК или КЕП.  
     
    НАП има информация за получените доходи от инфлуенсъри, както и от ФЛ, продаващи стоки и услуги във Facebook, TikTok, Instagram. Данните се подават периодично от онлайн платформи, куриерски фирми и пр. Лицата с такива доходи получават напомнящи писма и обаждания във връзка със задълженията им. Ако не ги изпълнят, подлежат на санкции до 2 хил. лв.
     
    източник: nra.bg
     

    БЕЗПЛАТНО приложение portalschetovodstvo.bg

    Счетоводство и данъци: 17 експертни становища

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    Март
    Януари
    Февруари
    Март
    Април
    Май
    Юни
    Юли
    Август
    Септември
    Октомври
    Ноември
    Декември
    2025
    1950
    1951
    1952
    1953
    1954
    1955
    1956
    1957
    1958
    1959
    1960
    1961
    1962
    1963
    1964
    1965
    1966
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    1971
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    1973
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    1975
    1976
    1977
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    1985
    1986
    1987
    1988
    1989
    1990
    1991
    1992
    1993
    1994
    1995
    1996
    1997
    1998
    1999
    2000
    2001
    2002
    2003
    2004
    2005
    2006
    2007
    2008
    2009
    2010
    2011
    2012
    2013
    2014
    2015
    2016
    2017
    2018
    2019
    2020
    2021
    2022
    2023
    2024
    2025
    2026
    2027
    2028
    2029
    2030
    2031
    2032
    2033
    2034
    2035
    2036
    2037
    2038
    2039
    2040
    2041
    2042
    2043
    2044
    2045
    2046
    2047
    2048
    2049
    2050
    НдПнВтСрЧтПтСб
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