2.2. The opodatkuvannya system is not simplified to:
k) wholesale trade through trading through the Internet;
k) activity for the Internet service providers;
m) activity in the sphere of informatization;
m) access to the last Internet;
o) callous economy;
2.2. The simplified taxation system does not cover:
j) wholesale and retail trade via the Internet;
l) activities for the provision of Internet service providers;
m) activities in the field of information;
m) the provision of Internet access services;
o) foreign economic activity;
Source: https://habr.com/ru/post/284522/
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