Is Electronic Commerce Subject to Taxes

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Electronic commerce has revolutionized the way of doing business today, both for the commercialization of goods and for the provision of services, allowing the entrepreneur to position himself in the market, interact with users without having a physical presence and offer goods and services internationally. , thus creating a new panorama in commercial relations. However, despite the great benefits that these operations present, there are various challenges for the different jurisdictions in which they are carried out. 

Currently there are different ways to operate businesses electronically, being possible to identify mainly the following:   

1. Business to Business (business to business) – B2B 

Under this model, only companies are involved and not final consumers; 

2. Business to Consumer (business to consumer) – B2C 

It is the one that is carried out through virtual sites, in which the public acquires a product or service of the company of their interest; 

3. Consumer to Consumer (consumer to consumer) – C2C 

These platforms are designed for interaction between consumers; Y, 

4. Others less known as Government to Consumer (government to consumer) – G2C, Consumer to Government (consumer to government) – C2G and Business to employee (employer to employee) – B2E. 

 Guatemala is no exception to the…

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