E - Commerce in goods is a business activity for the sale of goods to individuals, carried out through information technologies through an online store and (or) an Internet platform, subject to 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 delivery service for goods to the buyer (recipient), or the presence of contracts with persons engaged in cargo transportation services, courier and (or) postal activities.
An online store is an information system placed on the Internet that is designed to sell products on its own Internet resource.
An Internet platform is an information system located on the Internet that provides intermediary services for organizing electronic trade in goods.
Taxpayers who carry out activities in the field of electronic trade in goods are subject to registration as a taxpayer engaged in certain types of activities.
In this case, registration as a taxpayer engaged in certain types of activities - electronic trade in goods, is made on the basis of a notification of the beginning or termination of activities as a taxpayer engaged in certain types of activities.
This notification is submitted to the tax authority no later than three business days before the start of a separate type of activity.
A taxpayer engaged in e-Commerce in goods reduces corporate income tax by 100%, which is applied if the income from e-Commerce in goods, taking into account the excess of the amount of the positive exchange rate difference over the amount of the negative exchange rate difference arising from operations on such activities, is not less than 90% of the total annual income.
Department of state revenue for the city of Kostanay