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Registration of online store: payment of taxes in Ukraine and the organization of sales

() Most online stores work with both cash and non-cash payments. Considering the fact that the majority of buyers through the Internet are individuals, it is impossible to do without cash payments. At the same time it is necessary to comply with many legal requirements.

  1. The buyer must issue a payment document according to art. 8 and 10 of the Consumer Protection Act.
  2. For each courier, as well as to the warehouse (if sales will be made there), it is necessary to purchase a trade patent (according to Article 3 of the Patent Law). The exceptions are legal entities and individuals who are on a single tax (Article 6 of Decree No. 727/98).
  3. PPO is required for each courier and warehouse (Art. 1 of the PPO Law). Exception - individuals on a single tax, provided that they do not sell excisable goods (Section 6, Article. 9 of the Law on PPO ).

In order to start trading through the online store, it is necessary to purchase PPO and trade patents for each courier who accepts money.


And it pulls the purchase of portable cash registers, which must be registered in the tax and seal. And these are additional worries and expenses.

We make sales through SPD-individuals on a single tax


According to the exceptions to the Law on Patents and the Law on PPO , the most appropriate form of business for an online store, when trading for cash, will be the SAP on a single tax .

Advantages of online store design on SPD- face:
  1. No trade patent and PPO required.
  2. Taxes are minimal (200 UAH / month = $ 25).
  3. There is no need to keep accounts and file financial statements.

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Sell ​​through the global network - pay VAT


There is another important point. According to paragraph 2.3.3 of the VAT Law, persons who provide goods or services through a global or local computer network are required to register with VAT payers .
Again, the exception is entrepreneurs on a single tax (according to article 6 of Decree No. 727/98). Although, if desired , they can be VAT payers.

How can legal entities sell over the Internet?


There are two ways out:
  1. Buy portable cash registers and trade patents for each courier.
  2. Or register an entrepreneur on a single tax and transfer the goods to him for sale. Thus, the entrepreneur will take the money and the company does not need to buy either patents or PPO .

The second option is less expensive and more convenient to work.

findings


If you create an online store - register SPD and sell through the entrepreneur on a single tax. This scheme greatly simplifies accounting and settlements with end customers.
Of course, there is one thing: SPD-individuals on a single tax limit annual revenue of 500 thousand UAH. If revenue is more than 500,000 hryvnia - you must register with the VAT payer. Therefore, you need to control sales.

Abbreviations
  1. VAT - value added tax
  2. PPO - Registrar of Settlement Operations
  3. SPD - a business entity

Links to regulatory documents and laws of Ukraine

Source: https://habr.com/ru/post/64167/

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