The Department of State Revenue for the Aktobe region reports the following.
Electronic Trade in Goods is an entrepreneurial activity for the sale of goods to individuals, carried out through information technologies through an online store and (or) an Internet platform, while meeting the following conditions::
- registration of transactions for the sale of goods is carried out in electronic form;
-payment for goods is made by cashless payment;
- the presence of its own service for the delivery of goods to the buyer (recipient), or the presence of contracts with persons engaged in cargo transportation services, courier and (or) postal activities.
An Internet platform is an information system hosted on the Internet that provides intermediary services for the organization of electronic trade in goods.
An online store is an information system placed on the Internet, intended for the sale of goods on its own Internet resource.
In addition, the income from the implementation of electronic trade in goods must be at least 90% of the total annual income. In case of non-compliance with these conditions, the taxpayer is not entitled to apply tax benefits.
In order to receive benefits for persons engaged in electronic commerce, it is necessary to register as an individual entrepreneur or a legal entity and send a notification to the state revenue authorities about the beginning or termination of activities as a taxpayer engaged in certain types of activities.
Persons engaged in the forwarding, transportation, and delivery of goods in the electronic trade of goods shall provide information at the request of the tax authority in the manner, terms, and form approved by the authorized body.