If the sale of goods via the Internet is carried out in order to profit on an ongoing basis, then such activity is entrepreneurial. This means that e-commerce should be formalized as a commercial activity, you must register online store as an LLC (the founder may be one or more) or individual entrepreneurship.
Online store design
At the first stages, registering an online store is no different from registering any other business. It is important to choose the right form of business organization: opening an LLC or registering an online store at the Federal Tax Service Inspectorate as an individual entrepreneur is more preferable for you.
If you have not previously worked in the field of trade, then it is better to start in the form of an individual entrepreneur (IP). You can register yourself, as the procedure is quite simple.
Registration IP
The procedure for registering IP is carried out by the tax authorities at the place of registration of the citizen. To do this, you must come to the department with the following documents:
- An application for state registration, it is filled out in a special form, after which it is certified by a notary.
- Original and photocopy of passport.
- A check on the payment of the state registration fee.
On average, registering an online store with the tax office takes 3 working days, after which a businessman receives:
- Document on registration of an individual entrepreneur.
- Primary State Registration Number (OGRN).
- An extract from the unified state register of legal entities (USRLE).
- Conclusion on the possibility of working under a simplified taxation scheme (if a citizen previously filed an application).
Taxation
If we talk about the tax system, then in the case of online trading, the choice is small:
- General taxation system.
- Simplified system.
Other schemes for online trading are not allowed. An exception is made only for sites that are storefronts, without the possibility of buying and paying, the sale takes place in a live store, on the trading floor.
The simplified system consists of two objects of taxation: the revenue side or the revenue side minus the expense side. The second option should be chosen only if the entrepreneur can document all expenses (purchase of goods, courier service, mobile communications, etc.), while they must exceed 65% of the revenue. If this is not possible, the first option should be chosen, the tax in this case is 6% of the store’s turnover, with the possibility in the future to reduce it by the amount of insurance premiums paid.
It is necessary to submit an application for the transition to "simplification" within a month after registration as an individual entrepreneur or LLC. If no application is submitted within this period, then by the end of the year you will have to work under the general taxation system, with a maximum load.
If an entrepreneur initially knows which system he will work with, it is recommended that in the process of filing a package of documents for registration, file an application for the right to use a simplified taxation scheme (STS), which includes a more profitable tax payment scheme and simplifies accounting.
Pension Fund
Further, when the registration of the online store in the tax is already there, the individual entrepreneur, that is, an individual entrepreneur, must register with the Pension Fund (PF) in order to issue an insurance number, which will be indicated to them in the PF reporting, in addition, it is required for making insurance payments.
Statistics code
Next, you need to take the form with statistics codes, which is issued by the State Committee on Statistics of the Russian Federation. These codes are necessary to indicate the types of activities that the businessman is allowed to engage in.It is recommended that you select the maximum number of statistical codes that are directly or indirectly related to your entrepreneurial activity, so that you do not need to add them later if the businessman decides to change direction. To obtain statistical codes, the following documents are required:
- Document on registration of IP.
- Certificate TIN.
- BIN.
- Extract from the register.
The registration processes in the PFRF and the processing of statistical codes are carried out very quickly, usually within one business day. Upon completion of these procedures, the registration of an individual entrepreneur is considered completed.
Settlement Account and Printing
As for printing and settlement account, for an individual entrepreneur they are not obligatory, unlike LLC. However, in some cases, a settlement account can be extremely useful. For example, a large courier service is likely to refuse to cooperate without a settlement account, the same thing will happen if a wholesale buyer appears, simply because it is not profitable for him to work this way. In addition, the lack of a settlement account is regarded by partners as a frivolous attitude to doing business.
Opening an account is a fairly simple process, and the payment for services is negligible, but its availability may play an important role in the development of trade.
Printing is made solely at the request of the entrepreneur and does not affect any aspects of the business.
Registration of an online store in tax as an IP can be carried out by a specialized organization that specializes in this matter, the average price of a service ranges from 3 to 7 thousand rubles, depending on the region.
LLC registration
Registration of an online store in Russia is mandatory, and if several people are involved in the trading activity or it is an extensive business, it is recommended to open a limited liability company. To do this, follow these steps:
1. Select the name of the organization and legal address.
2. Determine the number of founders and appoint a CEO.
3. Set the amount of the authorized capital.
4. Prepare a set of documents, which includes:
- Application for registration of LLC;
- a decision to create an LLC under one founder or a protocol and an agreement on the formation of an LLC (with two or more founders);
- articles of association;
- check confirming payment of state duty;
- documentation proving the presence of a legal address (lease agreement or certificate of ownership);
- photocopies of the passports of the founders and CEO;
- photocopies of TIN founders and CEO;
- application for the ability to maintain a simplified tax system.
5. Submission of documentation to the tax office.
6. Obtaining documentation at the tax office. Registering an online store in a tax for an LLC takes an average of 3 business days, then a legal entity receives:
- document on registration with the tax authority - TIN / KPP;
- charter certified by the tax service;
- a decision on the possibility of a simplified taxation scheme;
- certificate from the unified state register of legal entities (USRLE).
7. After the company registration process is completed, a few more steps are required:
- get statistics codes;
- order a print;
- prepare an order on the appointment of the General Director and assigning him the duties of chief accountant;
- create a list of LLC participants;
- pay the authorized capital (within 4 months from the moment of registration of the online store in tax);
- establish and register with the tax office a cash register;
- open a bank account in the bank.
Only after completing all these steps is the registration of a limited liability company considered complete.
Registration of an online store in the Commercial Register
To date, the online store is registered in the trade register on the territory of the Russian Federation on a voluntary basis, if data is not entered into the register, liability is not provided. However, this provision does not apply everywhere with regard to the Republic of Belarus. There, trading via the Internet is strictly regulated, and sales via the network can be realized only after registration in the trade register.
Selling products through forums, communities and personal pages on social networks is possible only with a hyperlink to the official, registered online store. Trading activity through the Internet network without registering in the trade register entails administrative liability in the form of penalties with confiscation, therefore it is very important to comply with all the rules for registering an online store.
In the commercial register, registration of an online store is free, the process lasts 5 business days. To register, individual entrepreneurs or legal entities must fill out an application with the appropriate authorities at the place of registration (local executive committee or the administration of Minsk, city or district executive committee, district or city administration), or you can send documents by mail or use the Single portal of public services.
List of documents
Registration of an online store is carried out on request, along with which it is required to provide a set of documents, the list depends on the form of activity, but not much different.
Individual entrepreneurs submit:
- passport of a citizen;
- state registration document;
- domain name of the site;
- list of product groups;
- application for coordinating the store’s work schedule.
Legal entities provide:
- statutory documents;
- state registration document;
- domain name of the site;
- list of product groups;
- Application for approval of the online store’s work schedule.
The documentation is submitted in paper or electronic form (depending on the filing method), in duplicate. If the answer is yes, the registration date is the date the entry about the online store is entered in the commercial register.
Refusal to register in the commercial register
In some cases, an entrepreneur or legal entity may be denied registration, for example, if:
- there are no grounds for registration;
- the transferred documentation does not meet the requirements of the law;
- conditions do not meet the requirements of the law;
- less than a year has passed since the last registration.
Important! When making wholesale deliveries to other entrepreneurs or legal entities, the website of the wholesale seller is not an online store, however, information about it should also be entered in the commercial register.
Manufacturers of goods that carry out bulk deliveries to legal entities and entrepreneurs are not subject to registration in the commercial register.
What threatens non-compliance with the rules of registration of the online store
Registration of an online store is required, otherwise the business owner may incur the following types of liability:
- administrative
- criminal;
- tax.
According to the Code of Administrative Offenses of the Russian Federation, unregistered entrepreneurial activity leads to penalties of 500 rubles and more, depending on individual conditions.
In addition, other penalties may apply to the business owner. According to Articles No. 116, 117 of the Tax Code of the Russian Federation, a fine of 10–20% of income may be imposed, and the percentage depends on the period in which work was carried out.
Criminal liability
Unregistered entrepreneurial activities may result in criminal liability.If the owner cannot pay a fine of up to 300 thousand rubles, he will have to work 200 hours in the indicated place, otherwise he will face imprisonment for up to 6 months.
Conclusion
Nowadays, even public authorities are required to notify online sales; violation of the law may result in administrative or criminal penalties. At the very beginning, it is checked whether entrepreneurial activity was actually conducted, and when this fact is established, the measure of punishment is determined.
Registering an online store does not require large expenditures, efforts and time, so do not rely on luck and break the law. Do not think that online sales will go unpunished.