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Market Trading Online

17.03.2021

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The Internet today permeates almost all spheres of our life, and its use for trade does not just surprise anyone but looks quite natural. And even if for many people to buy a product without feeling, without trying it on, without trying it “to the gut” is still a kind of psychological problem, but convenience, time savings, and a slightly lower price are increasingly gaining the upper hand over “prejudices.” Why the prices in online stores are more profitable and how accounting is generally arranged in such organizations will be discussed.

It is clear that online stores are different – engaged in international trade or selling only within the country; setting a fixed price or conducting auctions; and finally, selling goods from their warehouse, or acting as an intermediary between buyers and other sellers. And in all cases, an online store is, first of all, a virtual platform on which descriptions and illustrations of goods or services offered for purchase, conditions for their delivery, and payment are posted. But, in addition, it is also a real enterprise that serves this site.

Such virtual sites are created using site content management systems – large stores, as a rule, order exclusive software from developers or adapt standard software to their needs, medium and small ones usually use commercial or free software, and these can be both desktop applications and the web. -Services. Read about how to open an online store from scratch in our article.

Having decided to purchase an item from an online store, the buyer must transfer the order to the seller. To do this, the sites provide an appropriate form, which involves the introduction by the buyer of the necessary information about the selected product, its price, method of payment, and delivery, as well as some confidential data. There are sites that practice orders by phone, email or ICQ. Payment can be made using a bank card or transfer, through an electronic money system, instant payment terminals, SMS-messages, or electronic cash registers, combining all these possibilities, as well as cash on delivery by mail or in cash upon delivery of goods by courier. Delivery is carried out both by our own courier service and with the involvement of third-party organizations, mail,

In addition to its virtual part – the site itself on the Internet, trade through an online store, of course, continues in the real world. And here a virtual store is not much different from other legal entities or individual entrepreneurs – an enterprise must be registered, must pay taxes, and provide reports in the manner prescribed by law. The activities of online stores in terms of their relationship with customers are regulated by the Decree of the Government of the Russian Federation of September 27, 2007 No. 612 “On approval of the rules for the sale of goods by remote means” and “Law on the protection of consumer rights”, as for taxation and accounting in online stores – there are general rules set forth in the “Law on accounting”, the Civil and Tax Code.

Most online stores use a simplified taxation system, but there is also an OSNO, and in some cases, it is possible to use UTII. In the “classic version”, when the income of the enterprise does not exceed 60 million rubles per year, it does not have branches and representative offices, it does not sell excisable goods, the number of employees does not exceed 100 people, and other restrictions specified in Art. 346.12 of the Tax Code of the Russian Federation – a simplified taxation system is applied. Moreover, depending on the decision of the owner, the STS is chosen – income or STS – income, reduced by the number of expenses. The last version of the simplified tax system is preferable if the online store has to purchase goods, however, it will be somewhat more difficult to keep records and reporting, due to the need to justify the costs in accordance with Art. 346.16 of the Tax Code of the Russian Federation.

The use of UTII in trade using the Internet, according to the letter of the Ministry of Finance of the Russian Federation No. 03-11-11 / 21917 dated 06/13/2013, is impossible since the sale of goods according to samples and catalogs outside the stationary retail network, including through telescopes, telephone communications, mail or computer networks is not a retail trade. However, some online stores still manage to switch to UTII. This opportunity appears when the store has its own stationery retail outlet, and the Internet site is used only as an advertising medium or a “virtual showcase” for it – that is, both the order of the goods and its payment are made not through the site, but in a real store. which has in stock the goods displayed on the trading floor with price tags and other attributes of the retail trade. As for a regular store, for the transition to UTII, there are certain restrictions on income (no more than 60 million per year), retail space (up to 150 sq. m.), and other parameters listed in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, as well as in the local legislation of each separately taken region of our country. In addition to the simplicity of accounting and reporting, UTII, under certain conditions, allows you not to use cash registers, which significantly reduces costs.

In all other cases – with STS and OSNO – the use of KKM and the issuance of a cash register receipt to the buyer is a mandatory requirement, but only when accepting cash from the client at the time he receives the goods. If the delivery of goods is carried out directly to the home of the buyer, the tax authorities recommend using a portable POS printer. Earlier, with distance selling with home delivery of goods, another option was also possible: the cashier’s receipt was made through in the office before delivery and was handed to the buyer immediately after receiving money for the goods (Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation No. May 2013 No. AS-4-2 / ​​8265). However, in the letter of the Federal Tax Service of Russia dated July 10, 2013 N AS-4-2 / 12406 @literally the following is stated: “… organizations and individual entrepreneurs who sell goods remotely (including through online stores) are required to use cash registers and issue customers printed … cash receipts immediately at the time of payment for the goods. Issuance of cash receipts printed by cash register equipment to customers earlier than 5 minutes before real-time of cash settlement and (or) settlement using payment cards, as well as copies of cash receipts printed by cash register equipment, is not allowed. “

When paying in any other way, the buyer receives documents confirming the payment of the amount directly from the payment system, bank, terminal, at the post office, and only a consignment note or a sales receipt can be enclosed in the parcel with the goods. Capitalization of funds by an online store, registration of an operation in the Sales Book, KUDIR, etc. is performed after they are received from the payment system or credited to the account.

Online stores are an excellent additional channel for selling goods from your warehouse. In this case, a significant price reduction is due to the absence of expenses for renting retail space and staff. However, in cases where the company itself, in addition to trade, also carries out cargo transportation, an unjustifiably low price for the goods can be compensated for by the high cost of delivery. Acting as an intermediary between sellers and buyers, virtual sites earn on commission and advertising – this does not affect the price level, however, the reputation of such a site serves as a good guarantee against online fraud for buyers.

The website of an online store is just the part of the iceberg that is visible to us, since warehouse, accounting, tax, financial and management accounting is carried out by an invisible back office, which usually uses specialized accounting systems. Often, these electronic accounting systems are integrated with the store’s website, which is the most effective form of doing business on the Internet.

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