Discounts in e-commerce of goods
It should be noted that the tax code provides for corporate/individual income tax benefits for taxpayers engaged in e-commerce of goods via the internet.
To apply these benefits, the following conditions must be met: :
- registration of transactions for the sale of goods must be carried out in electronic form;
-payment for goods must be made by non-cash payment;
-have their own activities that deliver goods to the buyer (recipient), or have contracts with persons engaged in cargo transportation services, courier or postal activities.
At the same time, these benefits apply if the income from the implementation of e-commerce in goods is not less than 90% of the total annual income. In case of non-compliance with these conditions, the taxpayer does not have the right to apply these benefits.
In order to use the benefits, a person engaged in electronic trade in goods must be registered as an individual entrepreneur or legal entity and send a notification of the beginning or termination of activities as a taxpayer engaged in certain types of activities to the state revenue authorities.
In electronic trade in goods, persons carrying out the shipment, transportation, delivery of goods at the request of the tax authority submit information in accordance with the procedure, terms and form approved by the authorized body.
To apply these benefits, the following conditions must be met: :
- registration of transactions for the sale of goods must be carried out in electronic form;
-payment for goods must be made by non-cash payment;
-have their own activities that deliver goods to the buyer (recipient), or have contracts with persons engaged in cargo transportation services, courier or postal activities.
At the same time, these benefits apply if the income from the implementation of e-commerce in goods is not less than 90% of the total annual income. In case of non-compliance with these conditions, the taxpayer does not have the right to apply these benefits.
In order to use the benefits, a person engaged in electronic trade in goods must be registered as an individual entrepreneur or legal entity and send a notification of the beginning or termination of activities as a taxpayer engaged in certain types of activities to the state revenue authorities.
In electronic trade in goods, persons carrying out the shipment, transportation, delivery of goods at the request of the tax authority submit information in accordance with the procedure, terms and form approved by the authorized body.