An outlet on the Internet is taxed in the same way as a regular, stationary store. The difference between these two methods of implementation is that on the Internet, the trading space is replaced by a website, the costs of which are much lower. No need to go through endless checks and obtain licenses. Online trading is an effective tool for selling goods, which covers a larger segment of buyers. Before you open an online store, you need to understand the nuances of taxation and choose the appropriate mode.
Registration and form of ownership
The choice of the form of ownership of the outlet is no less important than the choice of the type of taxation. A novice entrepreneur needs to analyze the features of the functioning of "IP" and "LLC". Depending on the status and its features, it is possible to determine the taxation regime.
Pros and cons of the "IP" form
An individual entrepreneur is a person who is personally responsible for the results of his activities, as well as for all obligations of the enterprise. In fact, the businessman becomes the "subject" of his enterprise. This form of ownership allows the owner to hire a staff, which includes accountants, directors, and deputies. Advantages of the "IP" form:
Most businessmen start their business with this form of ownership. This is one of the simplest and most understandable ways to interact with tax and other government agencies. Before making a decision in favor of registering an "IP", you should pay attention to the disadvantages of this form:
- With a successful business, an entrepreneur a priori has partners working on the DOS, which provides for the payment of VAT. If a businessman works as an “IP” under the simplified tax system, his partners most likely will not cooperate with him, since this is not profitable for them. They will have to overpay 18% (VAT).
- An enterprise registered as an "IP" cannot be sold or reorganized. It's just closed.
- An "IP" that has suffered losses or bankruptcy implies the payment of debts (if any) through its own property. That is, a businessman may lose his apartment, car and other valuables.
Despite all the risks, more than 90% of entrepreneurs choose this form of ownership. Ease of reporting and a clear taxation system outweighs its shortcomings.
IMPORTANT: When registering a business on the network, the application indicates a specific code that indicates the activities of the store - 52.61.2 "Retail through TV stores and computer networks" (OKVED).
Pros and cons of the "LLC" form
This form is appropriate if several people, founders, take part in the business. The authorized capital is invested in the enterprise, which is divided in equal shares among all the founders. That is, the responsibility for the results of the company's activities is no longer borne by one person, but by all the founders who have their shares. The authorized capital and the enterprise itself act as a “subject”. Advantages of the "LLC" form: 
- In case of bankruptcy or losses, the founder loses no more than the amount that he contributed to the authorized capital when opening the company. In fact, the founder is not responsible for the entire company, but only for his share.
- Unlike the IP form, a limited liability company pays VAT, which can significantly reduce the tax base.
- "LLC" can be reorganized, expanded, the founder can sell his share and retire.
The disadvantages of "LLC" include mandatory bookkeeping, opening a current account and issuing an enterprise seal. Profit can not be used immediately, as it is distributed only once every three months. This form will be beneficial only to those who intend to cooperate with organizations that have the same status. For cooperation with individuals, the best option would be the form "IP".
How to choose a tax regime?
For online outlets, two taxation regimes are provided - these are DOS and STS. According to Article 346.27 of the Tax Code, an enterprise selling goods on the Internet does not have the right to use the UTII regime. The latter can only be applied to stationary retail outlets where the sale of goods takes place here, on the trading floor.
DOS
The general regime is one of the most complex taxation systems, which involves the payment of VAT. This mode is chosen by units and only by those entrepreneurs who are engaged in wholesale purchases and their further resale. Retail trade prefers to work with a special regime - USN. A businessman who is about to open a store on the Internet must understand the nuances and details of the OSN system. He will have to pay:
- personal income tax;
- income tax;
- contributions to the PFR, FOMS, FSS;
In addition to the basic payments, there are other taxes, for example, a tax on the use of water resources. But these types of payouts rarely apply to online retailing. The general regime requires quarterly submission of reports and declarations, which is inconvenient for a businessman. You will have to hire an accountant who understands complex reporting. Entrepreneurs are subject to hefty fines and penalties for late payment of taxes.
It is difficult to work according to a common system, the reporting system is rather confusing, and it is not recommended to conduct it on your own. Before switching to this mode, be prepared for the costs, they will require the installation and implementation of accounting software, as well as other accounting products. It is not advisable to open a small retail outlet in a network that will work on DOS. A businessman will quickly lose money and go bankrupt rather than make a profit.
Sometimes an entrepreneur has to choose this taxation system, since his organization falls under the following factors:
- The total income of the store exceeds the allowable limit - 150,000,000 rubles for the reporting period. Non-compliance with spec. regime, USN.
- The organization employs a large staff of more than 100 people.
- The fixed assets of the organization exceed the limit allowed for the USN - more than 150 million rubles.
Usually, for a store in a network with a small turnover, all these factors are not inherent. But with the expansion of the organization and cooperation with companies operating on the DOS, the entrepreneur needs to switch to the general mode. Otherwise, cooperation with large organizations in the network will be inappropriate.
When submitting documents for registration of an "LLC" or "IP", include in the list of documents an application for switching to a special tax regime - USN, otherwise the store will automatically work according to the general regime. It is unprofitable for beginners, small retail outlets.
USN
"Simplified" - most businessmen who plan to open an outlet on the Internet prefer to work according to this mode. The regime has a lot of advantages - ease of reporting, the declaration is filled out once a year, an accountant is not needed, everything can be done independently. "Simplified" is divided into two modes - "Income" and "Income minus expenses." The rate for the first is 6%, the second is 15%. When choosing a special regime, the entrepreneur will not have to pay:
- personal income tax (13%);
- VAT (18%);
- property tax;
- at a profit.
For an outlet on the Internet, it is more profitable to use the “Income” mode, where the rate varies from 1 to 6%, depending on regional laws. As a rule, business on the Internet does not involve large expenses, with the exception of advertising and website promotion. The “Income” mode will be of interest to businessmen who have niche stores with low turnover and expenses. If the store's expenses do not exceed income, it is more expedient to opt for this mode.
Large outlets with good turnover and significant costs operate in the "Cost minus costs" mode. The costs of the enterprise in this case amount to 60-65% of income. But you need to take into account some nuances. As a rule, the promotion of the store, the creation of the site and its content are entrusted to freelancers. They prepare the marketplace and receive a fee, but not officially. That is, there are no contracts. It is impossible to prove such expenses. Therefore, the seller will have to look for an official office for the provision of services in the field of creating website stores so that the costs are recognized by the tax authorities. Expenses that can be deducted from income are stipulated in article 346.16 of the Tax Code, you can read it in more detail at this link.
An enterprise that has its own delivery service or resorts to the help of relevant organizations spends a significant amount of money on this. The expenses also include the promotion of the store website, advertising, hiring employees. It is better to transfer such activities to the “Income minus expenses” mode. Expenses will have to be documented so that the tax authority recognizes them and deducts them from income. The following are used to validate expenses:
- strict reporting forms;
- cashier's checks;
- payments;
- waybills;
- acts of work performed;
- contracts for the provision of services (SEO promotion, services of programmers, webmasters).
A complete list of expenses that can legally be deducted from income is presented in Article 346.16 of the Tax Code. If the expense does not correspond to this list, is not documented, the tax authority does not recognize it. An entrepreneur needs to familiarize himself with the USN regime and its “Objects” before making a decision in favor of a particular system. Detailed and complete information on Simplified can be found in the Tax Code Chapter 26.2, you can read more about it at this link.
USN reporting is accessible and understandable. The declaration is submitted once a year and can be completed online. This is done before March 31 (LLC) or until April 30 (IP). In addition to the declaration, the businessman makes advance payments:
- The first one is rented from January to March.
- The second is from January to June.
- The third payment is made from January to September.
At the end of the year, the amount of advance payments is deducted, it remains only to pay the tax at the end of the year.
IMPORTANT: Simplified is considered the best option for doing business on the Internet. The optimal mode is "Income minus expenses" for a store with a large turnover and costs, "Income" - for small, niche outlets.
Which Modes Cannot Be Applied?
To conduct business in a network for the sale of goods, the UTII system cannot be used. This mode implies the implementation within the sales area, that is, in a stationary store. If, for example, an entrepreneur already has a regular store and he decides to open an online catalog for him, then UTII can be applied. In this case, goods are displayed on the store's website, but are not sold. For a store on the Internet, it is also not recommended to use the patent taxation system.
The nuances of online trading: payment systems, cash desks
Most online stores prefer to work with all payment systems. In this case, the buyer has the opportunity to choose how to pay for the goods. In trading via the Internet, it is customary to allocate:
- Payment in cash upon delivery of the goods to the home, office or other place specified by the buyer. In this case, the courier receives payment and issues a check.
- Cash on delivery (Russian Post). One of the most popular types of receiving goods and paying for them.
- Payment by bank card.
- Payment by bank transfer.
- Payment using electronic payment systems.
Not all types of payment are convenient for both parties - the buyer and the seller. But the outlet seeks to introduce all possible payment methods, the profit of the store depends on it. Cashless payment is convenient for the seller in that there is no need to purchase a cash register (KKM). But if the delivery of goods is carried out using their own courier service, a portable cash register is necessary. The buyer, upon receipt, pays for the goods in cash and receives a check. A cash register is needed only for cash transactions.
IMPORTANT: If the delivery of goods is carried out using the Russian Post, KKM is not purchased. The settlement is made between the buyer and the Russian Post courier. The income is transferred to the bank account of the store. The same thing happens in cooperation with organizations for the delivery of goods. The store itself does not make any calculations, the cash desk in this case is not needed.
To confirm the purchase, which was paid for by bank transfer, the buyer can be issued documents such as an invoice, a check (commodity), a contract for the provision of services. The waybill can be generated as a simplified version of TORG-12. If the goods are delivered by the Russian Post, a consignment note printed on letterhead can be included in the box. However, this is not at all necessary. Businessmen argue that such manipulation increases the buyer's confidence in the seller. On the site-shop, information about the methods of payment, delivery and conditions for returning goods is necessarily laid out.
Before opening an outlet on the Internet, an entrepreneur needs to weigh all the pros and cons of tax regimes - OSN or STS. It is necessary to initially analyze all the features of forms of ownership. Learn all the nuances of the online point - payment methods, delivery of goods. A well-established and carefully thought-out enterprise will not incur losses, the store will prosper and bring in a solid income.
Another “gift” has been prepared for business in 2017. We are talking about amendments to the legislation on cash registers (CCT), which will also affect the owners of online stores. AdVantShop told what changes are waiting for ordinary online stores next year.
What to expect online stores in 2017?
If anyone thought that the life of entrepreneurs, including Internet businessmen, would be easier after that, he is greatly mistaken. This is not why we, as a rule, adopt new regulations. In this case - changes in 54-FZ.
In the amendments adopted by the State Duma, we see the following: from February 1, 2017, the tax inspectorate will register only new-style cash registers. Therefore, for those who have not yet delved into the essence of innovations, it's time to think about them and start connecting your CCP in advance. Otherwise, as early as July 1, 2017, unforeseen difficulties may arise, for example, considerable fines: for individual entrepreneurs - 10 thousand rubles, and for LLC and all 30. Plus up to ¾ of cash receipts for this period, which may turn out to be a more impressive amount than a one-time fine.
Apparently, the forced mass replacement of the same cash registers will bring serious losses to tens of thousands, for example, online stores. After all, not only retailers, but also online sellers fall under the amendments to 54-FZ. Thus, before July 1 next year, you will either have to purchase new fiscal equipment or modify the old one to meet the new requirements. Well, the second is more or less clear, the retail entrepreneur already has experience in handling such equipment. But what about those who saw the cash register only in ordinary stores when buying groceries or things for themselves? Study.
So, advice: your main step for today is to register a new or re-register a modernized cash register at the tax office online. Registered cash registers must now be equipped with technical means for accessing the Internet, such as a GPRS modem, wifi module.
Perhaps the most interesting thing is that the transfer of data to the tax office will not take place directly, as it has been until now. An extra intermediary is introduced, which will obviously not benefit the efficiency of work. Now you will be required to conclude a fiscal data processing agreement with one of the FDOs (fiscal data operator). Here, these operators will obviously accumulate a lot of money collected from customers.
And on your part, an obligation is introduced to ensure the correct operation of the new (updated) cash register and the transfer of each check to the OFD, which then transfers this data to the tax office.
The extra circulation of information and checks introduced requires time, effort, and hence money. Moreover, according to our data, no one today is eager to get involved in this “circulation” of fiscal checks: neither the Russian Post, nor private payment systems like Qiwi.
Requirements for checks
And the requirements for cash receipts and the procedure for issuing them to customers will also change. The number of mandatory details that must be present on each check will increase. There is no point in arguing how redundant the new requirement is to send the customer a check electronically or, if requested, issue a paper one.
Not only that, say, the owner of a small online store now has to spend about 20 thousand rubles on a new cash register. He will be obliged to replace the fiscal memory unit every 15 months. This is again spending in someone's favor.
Against this background of continuous additional expenses, the requirement “to ensure the safety of fiscal accumulators for at least 5 years from the date of their registration with the tax authorities” looks like a nice prank.
Kamil Kalimullin, CEO of AdvantShop:
“The specifics is that in order to accept plastic cards (VISA, MasterCard), electronic money (Yandex.Money) from the site, you must have a physical cash desk (it is not clear where it can be, but registered with the tax authority). Previously, you entered into an agreement with an aggregator, such as Yandex.Checkout, United Cashier, and they transferred money to your current account. At the same time, the state believed that this was non-cash money circulation, but now the state has made cash out of this. That is, now you have to issue a fiscal receipt and run the whole story as if you have a retail store and receive cash from a client. Despite the fact that in reality the money is transferred in a non-cash way.
And this, by the way, is a nuance: what about those online sellers who work, say, in Ukraine, Belarus, the Baltic states? How will they fulfill the new Russian requirements? Close trade? Of course, there are a lot of questions that will have to be discussed and discussed. But does society need this, does it need another price increase in an important market segment of the already troubled Russian economy?
Most likely, the implementation of the innovations of 54-FZ in reality will be very difficult, because even the awareness of market participants, according to our data, is still minimal.
The government is not ready to lower the duty-free threshold for parcels from abroad. Instead, foreign online stores will be required to pay VAT in Russia. The government will introduce such amendments to the State Duma in 2017
Photo: Ekaterina Kuzmina / RBC
VAT instead of imposing a duty on inexpensive goods
The government is opposed to lowering the duty-free threshold before a working system of payments for cross-border parcels is built, Deputy Prime Minister Arkady Dvorkovich said at the Business Russia congress on Tuesday, follows from a transcript of a speech on the website of the President of the Russian Federation. The government, he said, "is trying to follow the path of VAT registration." We are talking about the payment of VAT by those Internet platforms through which the order and delivery of goods takes place. He recalled that several hundred buyers across the country are paying the current duty, since there are few expensive purchases. “If the threshold is lower, millions will have to pay, and the payment system is not working yet. We have not yet been able to set it up so that it would be convenient, easy, in one minute it would be possible to pay for all this, ”said Arkady Dvorkovich. According to him, the government intends to work out the regulatory framework for VAT registration by the end of this year and make such changes to the State Duma in the spring session.
Now parcels with a total value of up to €1,000 per calendar month and weighing up to 31 kg are not subject to duty, for excess - 30% of the amount exceeding the threshold, but not less than €4 per 1 kg. At the end of September, Izvestia reported that the Federal Customs Service had proposed lowering the threshold for duty-free importation of goods purchased on foreign websites to €22 within one month.
Arkady Dvorkovich noted that the issue of administration has not yet been worked out, who will be the agent for the payment of these payments. There is a proposal to impose the obligation on the Internet platforms themselves or on the Russian Post, through which the vast majority of deliveries go, the Deputy Prime Minister said. Another issue is related to the agreements within the Eurasian Union: it remains to be decided how to ensure that goods do not go through other countries of the union.
The Association of Internet Trade Companies (AKIT) initially approached the government with the initiative to introduce VAT registration. The association believes that it is necessary to make tax registration mandatory for foreign Internet retailers if their revenue in the last three months exceeds 2 million rubles, Vedomosti wrote in June this year. This is in line with the norm of the Tax Code (clause 1, article 145) for Russian online stores. TIN can be obtained remotely, and VAT can be paid on each delivery. “Prices on websites will already have to include the necessary fiscal payments, consumers will not need to pay additional taxes on purchases,” the newspaper reported, citing a certificate prepared by AKIT.
At the congress of Delovaya Rossiya, Alexander Tynkovan, the main owner of M.Video (a member of AKIT), addressed Russian President Vladimir Putin with a question about duty-free trade, according to the transcript of the speech. He pointed to the inequality between Russian players and foreign producers. The latter supply most of the goods to the country without paying duties through the mail, while when producing goods in Russia, its price includes VAT, duties, and other costs, such as certification and the like, said Alexander Tynkovan. The difference compared to duty-free import, according to him, is 30-40%, which ensured the rapid growth of cross-border trade. If last year cross-border trade accounted for 29% of the volume of Internet trade in Russia, then this year it is 35%. By 2020, the figure will grow to 77%, Alexander Tynkovan estimated. Because of this, the competitiveness of Russian goods, investments, tax revenues and the number of jobs are reduced, he listed. The owner of M.Video estimated the potential budget losses from the displacement of trade and the production of goods with VAT by duty-free trade at 440 billion rubles. for four years. He asked the President to instruct to intensify the introduction of VAT registration. We are talking about the collection of taxes, primarily VAT, at the place where revenues and profits are generated, that is, on the territory of Russia. Vladimir Putin forwarded the question to Deputy Prime Minister Arkady Dvorkovich.
Many entrepreneurs, when they open an online store, do not really think about the tax system. More precisely, they do not know which taxation system can be applied to an online store, and which one cannot.
Meanwhile, for trading via the Internet in Russia, only two options can be used:
- USN - simplified taxation system
- OSN - the main system of taxation
And it often happens that an individual entrepreneur, after registration, bought a patent for the desired type of activity, and then realizes that it is impossible to trade through an online store. And you need to trade, since everything has long been ready, except for the fact that, out of ignorance, the individual entrepreneur chose the “wrong” taxation system.
Accordingly, the IP on the PSN has only one option: switch to the simplified tax system or OSN. Or combine the two taxation systems PSN + STS. But since switching to the simplified tax system, many individual entrepreneurs do not know what to do in such a situation.
Closing and waiting for the end of the year, and then reopening?
Fortunately, there is a small loophole to “turn over” before the end of the year, and then switch to the simplified tax system without closing the IP
The Ministry of Finance, in a letter dated 08/07/2017 N 03-11-12 / 50419, explains that an individual entrepreneur on PSN can post information on the range of products sold on the Internet, but the sale of goods itself should occur only through an offline store or other object of a stationary distribution network.
In accordance with subparagraphs 45 and 46 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the PSN is applied by individual entrepreneurs engaged in retail trade through stationary trading network facilities with a trading floor area of not more than 50 square meters for each trade organization object and through stationary trading network objects that do not have trading floors, as well as through non-stationary trading network objects.
According to subparagraph 1 of paragraph 3 of Article 346.43 of the Code, retail trade is understood as entrepreneurial activity related to the sale of goods (including for cash, as well as using payment cards) on the basis of retail sales contracts. This type of entrepreneurial activity does not include, among other things, the sale of goods according to samples and catalogs outside the stationary trade network (including in the form of postal items (parcel trade)), as well as through teleshops, telephone communications and computer networks.
Thus, an individual entrepreneur who sells goods through a store or other object of a stationary distribution network with the placement of information about the range of goods on the Internet (including using a special terminal installed directly in the object of a stationary distribution network), with the subsequent receipt and payment of goods in a store or through an object of a stationary distribution network, can apply PSN.
Pay attention to this important point, because if an individual entrepreneur on the PSN starts accepting payments from customers directly on the store's website, he will lose the right to apply the PSN as soon as the IFTS employees find out about it.
It is clear that it will not be possible to open a full-fledged online store as an individual entrepreneur on PSN. But, as an option, in this way you can wait until the end of the year and switch to the simplified tax system from January 1.
In 2019, e-commerce is a dynamic business that, despite the success already achieved, has impressive prospects for further growth. The main advantage of online trading is a wide customer base, because any resident of Russia or any foreign country can become a buyer in a virtual store. Moreover, customers will be freed from a tedious visit to the store, they will not need to go anywhere - it is enough to place an order for the desired product in a few clicks.
Considering the advantages of online shopping described above, it is not surprising that there are more and more virtual stores. Moreover, their number is increasing not only due to the opening of new sites, but also due to the migration of offline stores to the network. Reducing the cost of maintaining an outlet and sellers makes online trading very attractive for business.
Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.
It's fast and FOR FREE!
The relative novelty of online business creates some difficulties for entrepreneurs. This is especially true for the issue of taxation. Consideration of such an option for paying taxes as a single tax on imputed income (UTII) will allow future and current owners of online stores to avoid possible tax problems and ensure a stable and legal existence for their business.
Is it possible to work like this
At the first acquaintance with the provisions of tax legislation, the owner of an online store will find that he does not have the right to submit tax returns in the UTII form. But there is one exception that allows you to get around this prohibition.
The owner of an online store will be able to apply UTII if the store portal is used only as a showcase. At the same time, retail trade itself should be carried out through mobile or stationary outlets.
Thus, an online store should be located in a real trading floor where retail products are sold. Before buying, the client gets acquainted on the seller's website with the available range of goods, then places an order on the website without payment.
Having already come directly to the trading floor, the buyer pays for the ordered products and receives the goods with a cash receipt. This scheme is legal, which is confirmed by the corresponding letter from the Ministry of Finance.
The possibility of paying the UTII tax under such a scheme is explained by the fact that in this case, from the point of view of the law, ordinary retail trade is carried out, albeit with the involvement of Internet catalogs.
Position of the law
Paragraph 2 of clause 346.26 of the Tax Code of the Russian Federation lists specific types of activities that are taxed in the form of UTII. Although this list contains retail trade, but 6 items. 2 p. 346.26 of the Tax Code of the Russian Federation excludes trade via the Internet from it. At the same time, retail trade should be carried out in a pavilion, tray or mobile point with an area of \u200b\u200bno more than 150 square meters. m.
Since when trading through a network, the place of receipt of goods and its payment cannot be attributed to stationary or mobile outlets, it is impossible to recognize it as retail. In the same way, the place where the server is located, serving the online store and collecting orders, cannot be considered a stationary place of trade.
Other details and criteria
Operating conditions
Can UTII taxation be beneficial for retail trade - many entrepreneurs ask this question.
The main positive aspects of work on UTII:
- part of the taxes (“profit”, VAT) is not paid, so the burden on the business is significantly lower;
- the tax is calculated not from the income received, but from a physical indicator;
- UTII can be combined with other taxes;
- there is no need to use CCT;
- voluntary application.
The disadvantage of UTII may be the impossibility of filing a zero declaration in the event that trading activities were not conducted. To stop paying tax, you must deregister with the IFTS. Also, if there are different types of activities, each of them will have to keep separate records, and in case of violation of the UTII payment limits, a full recalculation will be required.
In accordance with the Tax Code of the Russian Federation, retail trade can be conducted in:
- a stationary outlet, which can be with a room (up to 150 sq.m.) or without it;
- in a temporary outlet with an area of 5 sq. m;
- in mobile retail outlets, by the delivery trade method;
- through vending machines.
Nuances of the patent
Another way of taxation for private entrepreneurs is PST (patent system of taxation). The essence of this system is to pay for a patent for a particular type of activity, which replaces the payment of certain taxes.
Unfortunately, PSN is also not suitable for taxation of an online store, since a patent can only be issued for retail trade, which does not apply to the sale of goods via the Internet.
Application principle
UTII can be used to tax business activities specified in Article 346.26 of the Tax Code, while the type of activity must be introduced in a municipal district.
Conditions for the use of UTII:
- the taxpayer is not the "largest";
- the regime must be approved by local acts;
- enterprises with less than 100 employees;
- the share of participation in other legal entities must be less than 25%;
- The IP is not engaged in the field of education, social security, medicine or catering;
- economic activity should not be carried out under agreements of simple partnership or trust management.
When using UTII reporting, the tax is calculated according to the following indicators:
Selling through networks
The special taxation regime gives the entrepreneur many advantages. This is especially true of such a form of special regime as UTII. With it, a businessman is freed from the need to keep complex tax records, gets the opportunity to minimize the burden with high incomes, and is also freed from cash accounting.
A tempting opportunity for an entrepreneur can be a combination of an online store and UTII, because the law allows for reporting on UTII in retail. At the same time, an online store is defined as a site that sells products via the Internet.
Users who have logged into the store's website can create an order to purchase a specific item, select a shipping option and payment method, and pay for the item itself.
The advantage of selling goods via the Internet is that there is no need to hire employees, equip a retail outlet, or rent premises. It is this advantage that makes e-commerce the fastest growing business. But it also excludes trade via the Internet from the list in which the use of UTII is possible.
Features of the online store and UTII
In the legislation of the Russian Federation there is no clear indication of what an online store is considered to be. But in reality, there is an intuitive understanding that an online store can be considered a website containing catalogs with goods on which you can place an order.
In accordance with the provisions of the Tax Code of the Russian Federation, the Online Store and UTII are incompatible. But nevertheless, there is an option in which it is possible to pay taxes on UTII for owners of online stores. If the store, in addition to the virtual part, has a stationary or mobile point of sale, then the site acts as a showcase, and the sale itself is executed indoors.
Since the use of UTII is impossible, the entrepreneur has a choice between or the main taxation system. The final choice depends on who is the supplier and who is the client, what the company's turnover and costs are - all this is important for the formation of VAT. If the store serves large buyers who apply the basic taxation system (OSNO) and are interested in obtaining VAT, then the use of the OSNO will be more profitable.
In the event that an online store does not need to deduct VAT, many use simplified taxation schemes (STS). With the simplified tax system, the number of store employees should not exceed 100 people, and there should also be no branches.
If these conditions are met, the owner of the online store can choose one of two types of simplified tax system - “income” or “income minus expenses”. The second option is more often used, which, although it has more complex calculations, is nevertheless more profitable if the store needs to purchase goods.
The simplified taxation system "income" option is the simplest and most understandable. Under it, all funds received on the account or at the cash desk will be taxed at 6%. But it will be optimal only if the costs do not make up an impressive part or are difficult to confirm.
Otherwise, when the markup of the goods is small, it is better to use the "income-expense" simplified taxation system. In this case, a tax of 15% will be levied on the amount received after the calculations. In some areas of the country, the rate may be lower.
Regime and subject of taxation
In trade via the Internet, the subject of tax is an online store, which is a website. The portal contains a catalog of goods that helps customers choose the necessary products, here visitors can place an order or pay for the goods.
The main difference between a virtual store and a regular one is the absence of the usual attributes - a showcase, a retail space, and sellers. All the main functions in the online store are performed by special programs located on the server.
Due to the absence of the need for the physical presence of the seller and the binding to a certain area, the online store has an almost unlimited assortment and can serve customers from various cities and countries.
The store manager monitors the progress of the transaction from the moment a certain product is ordered until the buyer receives it. The goods are accompanied by an appropriate certificate, invoice and other necessary documentation.
Virtual stores are more competitive by reducing costs, unlike conventional outlets, they can operate without renting retail or warehouse space, and they do not require sales staff.
Payment for goods in the online store can be made in various ways, for example, using bank cards or electronic payment systems. Cash payment is also possible - upon delivery of goods by courier. Usually, a courier service is used for trade within one city, and for long-distance parcels, the store administration uses the services of transport companies.
In most cases, large online stores use a simplified or basic taxation system.
Advantages and disadvantages
The attractiveness of a single tax on imputed income for an online store is as follows:
- the entrepreneur is exempted from the need to use cash registers;
- simple payment system, only physical indicators are taken into account;
- UTII replaces some taxes.
Given these advantages, some owners of online stores believe that the use of UTII is possible for them. But in accordance with the tax legislation of Russia, the activities of an entrepreneur who trades through catalogs, via the Internet, or takes orders by phone, do not fall under the definition of retail. Therefore, the owner of the online store will not be able to use UTII.