When organizing a type of business such as an online store, you can avoid many of the difficulties associated with ordinary business. Nevertheless, there are pitfalls here as well. One of them is the intricacies of taxation.
Instructions
Step 1
Since, according to the Tax Code of the Russian Federation, the sale of goods according to catalogs and samples through computer networks does not apply to retail trade (there is no stationary trading network facility), the activities of online stores are taxed according to the general or simplified taxation system, and does not pay a single tax on imputed income.
Step 2
Any newly registered organization, within 5 days from the date of tax registration, can apply for the transition to a simplified taxation system or apply the general tax payment regime. If the organization used OSNO earlier, then it is necessary to submit an application for the transition to the simplified taxation system indicating the amount of income for 9 months, the average number of employees for the same period and the residual value of fixed assets. The latest data must be indicated as of October 1 of the current year, since the application is submitted only in the period from October 1 to November 30 of the year that precedes the year of the proposed transition to the simplified taxation system. If the revenue of your store at the end of the year amounted to more than 60 million rubles, then you are not allowed to use the simplified taxation system.
Step 3
Under the simplified taxation system, the tax rate will be 6% or 15%, depending on what will be taxed. You pay either 6% of the income, or 15% of the income, reduced by the amount of expenses.
Step 4
In the first option, you will not need tax accounting, in the second, you will need to separate expenses into those that can be used to reduce the amount of taxable income, and those that cannot be used in this way. Basically, the Tax Code defines these categories of expenses very precisely and in detail. The general tax regime, in turn, will require you to complete accounting with all general taxes paid.
