To trade on the Internet, you need to register as an LLC, individual entrepreneur or self-employed. In the latter case, you can officially work without any strict reporting, cash register, accounting or even a personal visit to the tax office. Unfortunately, this status is only suitable for those whose net income does not exceed 2.4 million rubles per year.
Taxation
To legally carry out this and similar types of activities, there are four main reporting options to the Federal Tax Service:
OSNO is a general taxation system that provides for payments established by law, as well as accounting and tax records;
USN is a simplified system gcash database aimed at representatives of small and medium-sized businesses;
PSN is a special preferential tax regime for individual entrepreneurs (a fixed amount calculated based on the type of activity and region);
Unified Agricultural Tax (UAT) is a system of taxation of agricultural producers.
Registering an online store as a business
Source: shutterstock.com
When choosing a mode, be sure to consider the form of doing business, the area of activity, the complexity of tax reporting and its regional features. It will also be useful to make a preliminary determination of the approximate amount of deductions.
Individual entrepreneurs will benefit from the OSNO, NPD, and STS systems, which operate in two calculation options: 1) 6% of revenue is paid; 2) 15% of the difference between income and expenses is deducted. The second type is beneficial in cases where expenses amount to more than 60% of the amounts received.
In addition, an additional (experimental) regime has been established since July 1, 2022 - AUSN. This is an automated simplified taxation system. So far, it operates only in the Moscow region, the Kaluga region and the Republic of Tatarstan. Individual entrepreneurs, organizations and legal entities from the specified territories can now switch to AUSN, under the following conditions: annual income does not exceed 60 million rubles, the number of employees is no more than five people, the residual value of fixed assets is up to 150 million rubles.
For limited liability companies, the OSNO and STS are intended, as well as a special regime. In this case, the general taxation system is applied by default, as it is suitable for all areas of activity. Its advantage is the ability to open branches. The disadvantage is larger payments, for example, compared to the special regime. Transferring a company from the general to the simplified taxation system is possible only if the number of employees does not exceed 100 people, and the maximum revenue for three quarters is no more than 112.5 million rubles. After switching to a special regime, the annual income of the enterprise should not exceed 150 million rubles.
Individuals registered as self-employed pay a tax of 4% of revenue when working with other citizens or 6% of such amount when interacting with individual entrepreneurs or organizations. At the same time, they do not make any additional contributions or deductions. However, this favorable tax regime cannot be used by entrepreneurs in the following situations:
if the activity is related to the resale of products or property rights;
in the company, in addition to the entrepreneur, any other employees are hired;
the range includes excisable goods or products requiring labeling;
if work is carried out under commission, surety, agency and other agreements;
the company carries out delivery without a cash register and without issuing a receipt to the client;
if you are engaged in the extraction and/or sale of minerals.