Quite often, aspiring entrepreneurs have questions about how to properly arrange an online store - how to register, what taxes will need to be paid, whether it is necessary to buy a cash register, etc.
Instructions
Step 1
So, step one. We register an enterprise in the form of an LLC or an individual entrepreneur. It is impossible to say unequivocally which of these forms is better. At the initial stage, it is perhaps easier and more profitable to register as an individual entrepreneur.
The advantages of this form are that individual entrepreneurs are easier and cheaper to register, individual entrepreneurs can freely dispose of the proceeds, do not keep accounting, fewer fines, and, finally, it is easier to close individual entrepreneurs.
Step 2
What form of taxation to choose for an online store?
The activity of online stores falls under the OKVED 52.61 "Retail trade by order". Possible forms of taxation:
- STS with the object "income" - 6%;
- STS with the object “income minus expenses” - 15%;
- general OSNO system.
UTII is not applicable to this type of activity.
The optimal form of taxation is the simplified tax system, it is more profitable in terms of the tax burden and simpler in terms of bookkeeping.
The use of OSNO is justified if an individual entrepreneur or LLC is engaged in the import of goods into the territory of Russia (then VAT is paid in any case), or most of the potential customers are legal entities that pay VAT.
The choice between "STS-income" and "STS-income-expenses" depends on the type of goods and suppliers. Calculations show that if the trade margin is less than 30%, the use of "simplified taxation system-income-expenses" is more profitable. However, in order for the costs of the goods to be recognized by the tax authorities, they must be documented. So, your supplier of goods for an online store must issue a consignment note + cash register receipt (if payment is in cash). If difficulties may arise with obtaining these documents, it is better to choose "USN-income".
The advantage of "USN-income" is that you will spend less time on bookkeeping and that the tax amount can be reduced on contributions to the Pension Fund of the Russian Federation and the Social Insurance Fund. Whereas under the "STS-income-expenses" these payments are simply included in expenses.
You can roughly estimate which form of taxation will be more beneficial for you using this calculator -
All newly registered individual entrepreneurs and LLCs are automatically transferred to OSNO. In order to prevent this from happening, it is necessary at registration to submit an application for the transition to the "USN-income" or "USN-income-expenses". Otherwise, it will be possible to switch to the simplified tax system only from next year.
Step 3
Do you need a cash register for an online store?
Under the simplified tax system, there is a cash method for recognizing income. If you plan to accept cash, then you are obliged to issue a cashier's receipt to customers and a cash register is required. The cash register must be registered with the tax office and must be paid quarterly for its maintenance.
You can do without a cash register, then all payments must be made in a non-cash form. Then the online store should provide for payment by cash on delivery, bank card, electronic money, etc. If a non-cash payment is expected, it is necessary to open a bank account. It is important to take into account that the account must be a settlement account, opened for an individual entrepreneur or LLC, and registered with tax and off-budget funds (PFR, FSS). The personal (personal) account of an individual cannot be used for business purposes.
Step 4
In general, the taxation rules and reporting forms for an online store are similar to those for a retail store.
