This website (https://alkony.enerla.net/) provides services for business organisations. Our website is based in Hungary, and Hungarian laws apply to our work.
Linking to an internet webpage is considered a financial service by Hungarian law, because it publicises the organisation, it allows customers to find them, and the backlink affects the search engine results that point to the website.
This service takes several forms:
1) Paid affiliate marketing services for retailers. This is provided for the fee set by the contract between this website and the business organisation. The transactions are handled by international law, so there's no difficulties here.
2) Publishing internet links to websites of business organisations. This is provided free of charge, and this is where it gets confusing.
2.1) Publishing links to companies that manufacture or create a product. When I list products from a company, and I add a link to their webstore, in return I use images of their products, and I consider this a fair barter.
2.2) Publishing links to other business organisations. When I add a link to some other website that is neither an affiliate nor a producing company, I provide this link in exchange for being able to reference the contents of their website.
This barter is taxed for VAT. Until someone comes up with a quantifiable measure of payment for internet backlinks and the use of links to other sites, I consider the base of the barter to be 0, and I pay taxes accordingly.
According to international law, you need to pay taxes according to the location of the service provider. If you feel you ought to deem the monetary value of my services more than 0, the VAT you need to pay by Hungarian law is 27%.
If you do not accept these terms, or if the laws of your country do not allow these services to be received for free, please contact me to remove the link to your website. If you want to make our affiliation through backlinks legitimate and taxable, contact me to create a contract.
2.A) If you consider my services to worth not only more than 0, but worth more than 100 million HUF (Hungarian Forint) yearly, then you also need to pay 7,5% advertisement tax.