Opening an online store is a popular idea for creating your own business. Indeed, if we compare the estimated size of the initial capital needed to launch an online store or manufacture, for example, car tires, in the first case, novice entrepreneurs rely on initial costs of several tens of thousands of rubles.
What else attracts the model of the online store:
- No need to rent retail, office or warehouse space. Initially, their own housing is used for this.
- No need to hire a significant number of employees.
- The accounting process is much simpler.
- No need to have several tens or hundreds of units of goods in stock. You can conclude supply contracts with wholesale companies, and redeem the goods as orders are received.
But if several years ago it was possible to observe a significant number of online stores operating without registration with the tax authorities in the market, then there have been dramatic changes in the work of the IFTS, the tax code, and cases of illegal entrepreneurship have become increasingly suppressed. Therefore, for safe operation, it is still recommended to register your company in accordance with applicable law.
In most cases, beginners have a lot of questions. What is the best way to register, what are OKVED codes for an online store? How much to plan for the payment of contributions and tax deductions, is it mandatory to purchase a cash register?
What are the OKVED codes for the online store
Registration of a new organization at the IFTS is impossible without specifying the types of activities that it plans to engage in. Since 2016, a new OKVED 2 classifier has been introduced, which describes all possible groups of fields of activity with the assignment of the corresponding codes.
Some activities require compulsory licensing. When registering, it is allowed to indicate up to 57 types of activity, one of which is the main one. The type of activity with an estimated revenue share of more than 60% of the total volume must be indicated as the main one.
The code of the type of activity is specified in the form XX.XX or XX.XX.XX, where XX is a number. It is allowed to indicate only the first 4 digits of the subgroup, without specifying the types of work included in the subgroup.
Most often, the principle of the online store is built as retail trade with the sale of products or goods to an individual as an end user. In this case, it is suitable for trading the OKVED 47.91 online store "Retail trade by mail or via the Internet." The code includes:
- 47.91.1 - for sale by cash on delivery by mail;
- 47.91.2 - sales directly via the Internet;
- 47.91.3 - online auctions;
- 47.91.4 - trade through radio, telephone or television.
When filling out an application to the IFTS for registration of an enterprise, you can specify both the parent subclass 47.91 and 47.91.2. But this excludes the possibility of working with delivery of orders by cash on delivery by mail.
When making courier delivery for an online store, OKVED with the code 53.20.31 will be most suitable. It can be used as additional even if for the first time it is planned to resort to the services of courier companies on the condition of concluding a contract.
And if, for example, you can additionally offer ready-made kits for schoolchildren, when the main product group is stationery, or gift sets for the holidays, if cosmetics are presented on the Internet showcase, what is OKVED for the online store in this case? When selling sets or when making gift wrapping yourself, an additional code may indicate OKVED 82.92.
Online Commerce and Real Shop
All this applies to the case when placing an order and making payment from the buyer occurs via the Internet.
But if we work in the present department at the same time? For this case, it is optimal to add code 47.19, which allows the sale of goods in non-specialized stores.
When you plan additional trading on the market: fairs, school bazaars, etc., it is advisable to add one or more codes from subclass 47.8.
Therefore, it is highly advisable to analyze future activities and options for places and types of sales. After that, you can already decide whether to register IP or choose the option of a limited liability company.
The choice between IP and LLC
Each of these options has its advantages and disadvantages. Initially, the following questions should be answered:
- Family - is this a personal business, or is it supposed to share with a partner?
- What is the size of the initial investment available?
- What is the payback period of the project?
- What is the development strategy and is business development expected?
- What are the risks?
- Are you supposed to receive loans, subsidies, grants?
After receiving the answers and analyzing them, you can more accurately determine in what form the registration should be carried out.
If participation of the partner is supposed, it is better to choose LLC. A similar answer can be given when planning the application for credit funds.
In favor of registering IP, a simpler accounting process can be noted.
If previously there were arguments about the difference of responsibility to the state and third parties in the amount of the charter capital or the value of the property of an individual entrepreneur, then from 2017 it is assumed full liability according to the results of the LLC’s activity, not only in the amount of the charter capital, but also the property of the director and chief accountant.
Choosing a tax system
The most popular tax calculation systems are USNO and OSNO.
OSNO (or the general system) is recommended to choose when the main client will be organizations and it is desirable for them to have the opportunity to receive input VAT.
Cons OSNO is:
- The need to maintain full accounting.
- The volume of reporting is significantly larger.
- The tax burden is usually higher.
USNO includes two options for calculating taxes:
- 6% of revenue;
- 15% of profit (income minus expenses).
If the online store will sell products of high margin, then it is more optimal to choose the USNO option of 6%.
If a large part of the business is expected to be carried out (renting a room, communication costs, a large number of employees with the need to pay salaries), it is more profitable to choose a USCO of 15%. In this case, it is worth exploring which costs affect the increase in costs, which are not taken into account when calculating the tax.
A significant help in choosing the type of UPDF will be the availability of a business plan where all the costs of doing business are calculated.
The need to use CMC
To answer the question about the need to purchase and use a cash register, it is highly advisable to familiarize yourself with the contents of Federal Law No. 54-FZ and pass the test on the IFTS website.
If an individual entrepreneur or organization carries out activities for the sale of goods via the Internet, then the need for the use of cash register is established from July 1, 2017.
But there is a nuance. Accounting for activities is carried out separately. If, in parallel with the work of the online store, goods are sold at retail markets, fairs, exhibition complexes or food and non-food products are sold separately and an automatic means is not used for settlements with customers, then you do not need to select a check for these operations and do not use cash-register machine. But all orders through the online store will have to be made with the operation through KKM.
Regulatory documents on the activities of online stores
When deciding to open an online store, one must also take into account the content of the regulation "Rules for the sale of goods by remote means."This document governs the relationship between seller and buyers when selling online as well.