Taxation of an online store for a novice entrepreneur

Recently, an online store is a good opportunity to create your own business, but, as you know, any business requires payment of taxes. Moreover, in 2007, the Government of the Russian Federation approved and adopted the "Rules for the sale of goods by remote means." These rules, along with the law "On the Protection of Consumer Rights" and the Tax Code of the Russian Federation, regulate the activities of online stores.

After the adoption of these laws, the activities of each Internet resource are clearly agreed. Therefore, when deciding to create, you need to calculate the taxation of the online store. The question is, what is the best choice of LLC or IE, is it necessary? IP for an online store is a more acceptable option if you want to get by with a minimum of bookkeeping. There are no special features when registering an individual entrepreneur in this case.

At the very beginning, you must immediately decide which taxation of the online store is more profitable. For the work itself, you can choose a simplified or general system, unfortunately, this type of activity UTII is not provided.

The choice of a tax system is one of the most important issues. It significantly affects the amount of income of each entrepreneur and the maintenance of all accounting. Moreover, an application on the method of taxation must be submitted immediately upon registration of an individual entrepreneur, otherwise the system will automatically only be general. The next time you can submit an application for the transition to a simplified system only after a year.

The general system includes full accounting, calculation and payment of each tax separately: income tax, transport tax, VAT, property tax and others. It is beneficial if the online store represents only one aspect of the entrepreneur. A simplified system is simpler to apply, for payments, in fact, only one tax is applied - for profit.

There are 2 options for calculating income tax with a simplified system.

  • tax at a rate of 15% is defined as tax on income of an entrepreneur minus expenses. Here it is necessary to maintain bookkeeping, which will be able to track which expenses can be read out and which expenses cannot be taken into account. Such a system is beneficial if the costs of maintaining an online store exceed 70% of the income level. In some regions, the amount of this tax can be reduced to 5 percent, it all depends on the decisions of local authorities.
  • 6% tax on all income, which is much easier to determine. This tax amount is determined if income is selected as a calculation. This is income from the amount of money received in the tax period to the bank account that has an online store. Bookkeeping in this case is the simplest. When choosing a 6% rate, the tax amount can be reduced to 50% depending on payments to the pension and other funds. If an individual entrepreneur does not have his own wage workers, then the tax can be reduced by 100%.

If the income of an individual entrepreneur for a calendar year exceeded 60 million rubles, the taxation system of the online store is only possible. Therefore, we must remember this feature in order not to suddenly face a fait accompli.

If there are employees, an obligation arises to pay income tax and insurance premiums. Moreover, income tax is deducted from the employee’s salary, and insurance premiums are paid from the amount of the enterprise’s income. If the individual entrepreneur does not have workers, then insurance premiums in 2012 will amount to a little more than 17 thousand rubles.

Everyone chooses the features of doing business on the Internet, but if these are the first steps in business, then it is better to opt for a simplified system where the taxation of the online store is 6% of all income.


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