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Online store: organization, taxation, accounting. What is FORBIDDEN to sell over the Internet?

The normative basis for the activities of such an enterprise, in addition to the Tax Code, the Commercial Code, the Civil Code, etc., is Law No. 675 “On Electronic Commerce”.

This act defines an online store as a means for the presentation or sale of a product, work or service by completing an electronic transaction.

An online store must be registered as a business entity (it does not matter whether it is an individual entrepreneur or a legal entity). And here the question already arises of the need to attract specialists with specific knowledge (meaning an accountant). This is due to the fact that economic activity provides for the mandatory submission of reports (the number and frequency of submission of which depends on the selected taxation system), payroll, payments, taxes, and the like. And here the question arises in the form of accounting activities: is it necessary to hire a full-time accountant and staff in the store, does it operate remotely? Today there are many companies (in particular, the law firm Prikhodko and Partners) providing accounting outsourcing services, where all work is carried out remotely, and most importantly – much cheaper!

Returning to the topic of an online store, its second feature is the presence of KVED 47.91, that is, retail trade carried out by mail order firms or via the Internet, which is reflected in the USR. Therefore, you can check whether your business meets this requirement by using a free request on the website https: //usr.minjust.gov.ua/content/fr ….

Thirdly, you should remember about the list of goods that are prohibited from selling over the Internet.

☝️ So, it is forbidden to sell:

? – alcohol;

?- tobacco products;

?- medicines;

?- items, restricted and prohibited in circulation.

Persons under the simplified taxation system are also prohibited from trading in excisable goods, precious metals and precious stones, art and antiques.

In our opinion, it is the accountant who should monitor compliance with these rules, since he has access to all financial and organizational documents of the enterprise.

In order to protect and properly expand your business, contact Prikhodko & Partners Law Firm, our specialists will provide qualified legal assistance!

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