What is important to consider when opening an online store

Quite often, beginning entrepreneurs have questions about how to properly arrange an online store - how to register, what taxes will need to be paid, whether you need to buy a cash register, etc.

Instruction manual

1

So, the first step. We register the company in the form of LLC or IP. 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 IP.

The advantages of this form are that IPs are easier and cheaper to register, IPs are free to manage revenues, do not keep accounts, less fines, and, finally, IPs are easier to close.

2

What form of taxation to choose for an online store?

The activity of online stores falls under OKVED 52.61 "Retail on orders." Possible forms of taxation:

- STS with the object "income" - 6%;

- STS with the object "income minus expenses" - 15%;

- The general system of OSNO.

UTII is not applicable to this type of activity.

The optimal form of taxation is the simplified tax system, it is more profitable from the point of view of the tax burden and simpler in terms of bookkeeping.

The use of OSNO is justified if the individual entrepreneur or LLC is engaged in the import of goods into 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 product and suppliers. Calculations show that if the trade margin is less than 30%, the application of "STS-income-expenses" is more advantageous. However, for goods to be recognized by the tax authorities, they must be documented. So, your supplier of goods for the online store must issue a waybill + cashier's check (if payment in cash). If it may be difficult to obtain these documents, it is better to select "STS-revenues."

The plus of "STS-income" is also that you will spend less time on bookkeeping and the fact that the amount of tax can be reduced on contributions to the Pension Fund and Social Insurance Fund. Whereas in case of "STS-income-expenses" these payments are simply included in expenses.

You can approximately estimate which form of taxation will be more profitable for you using this calculator -

All newly registered IP and LLC are automatically transferred to OSNO. In order to prevent this from happening, it is necessary to submit an application for registration to switch to "STS-income" or "STS-income-expenses" during registration. Otherwise, it will be possible to switch to the simplified tax system only from next year.

3

Do I need a KKM for an online store?

When STS operates the cash method of revenue recognition. If you plan to accept cash, then you are required to issue a cashier's check to customers and a cash register is required. The cash register must be registered in the tax and pay quarterly for its service.

You can do without a cash register, then all payments must be made in cashless form. Then the online store should provide for cash on delivery, credit card, electronic money, etc. If cashless payments are expected, a bank account must be opened. It is important to consider that the account must be precisely a current account, opened at an individual entrepreneur or LLC, and registered with tax and extra-budgetary funds (PFR, FSS). The personal (personal) account of an individual cannot be used for business purposes.

4

In general, tax rules and reporting forms for an online store are similar to a retail store.