I have an online shop where I make and sell digital prints that people can use for their personal use. I don’t have anything physical. How do I pay zakat on digital-only items in my store? I just create the digital image and then post it online. When someone buys it, I send them a copy of the file which they can then use however they want.
Bismillahi Ta’ala
Walaikum Assalam Warahmatullah
Since you do not have any stock in trade, there is no zakatable assets associate here. However, your income from this business is zakatable. You will add all the income from your business to your zakatable assets.
At the time of calculation if you have any established expenses (electricity, rental for equipment if any, etc) then you will remove those invoices which are due as your zakat deductible liability.
Wallahu A’lam
And Allah Ta’āla Knows Best
Mufti Faisal al-Mahmudi