Accounting and tax accounting for an online store, at first glance, is not an easy task. In our article we will try to figure out whether this is really the case. Let's find out what you need to open a store online and how not to get confused in accounting.
Online store from scratch
The more people prefer to buy goods without leaving home, the more entrepreneurs there are who are ready to offer these goods.
Once you have decided to open your store on the Internet, you are faced with questions: how to do it correctly? Which tax system to choose?
There are several options:
- UTII. The activities of the online store are not subject to UTII (letter of the Ministry of Finance dated November 23, 2006 No. 03-11-04/3/501; paragraph 12 of Article 346.27 of the Tax Code of the Russian Federation), therefore, we will not be able to use it.
- USN. The most convenient and widespread taxation system. If you plan to open a store on your own, it will be enough to operate as an individual entrepreneur (IP), and in this case you are not required to maintain accounting records for the online store. But if you have like-minded people, you will have to register a limited liability company (LLC). In this case, accounting for the online store will be required.
- BASIC. The main system can be used if the store does not fall under the simplified tax system. For example, if the amount of revenue is exceeded, etc. (Article 346.12 of the Tax Code of the Russian Federation).
- You receive payment in cash or using payment cards. A cash register will be required for work.
- Payment is made through the store’s website, this is considered a non-cash form of receiving money and a cash register is not needed in this case (letter from the Federal Tax Service of Russia in Moscow dated April 24, 2012 No. 17-26/037701).
It is also necessary to pay special attention to the delivery of goods sold. If the cost of delivery is included in the price of the product, then this activity will be equated to distance selling. But if delivery is formalized under separate contracts, this service can be separated into a separate activity and transferred to UTII (subclause 5, clause 2, article 346.26 of the Tax Code of the Russian Federation).
Your online store will have two taxation systems at the same time.
It can be:
- social media;
- your store’s own website;
- special trading platforms in the Internet environment.
Legality of online trading
For online trading, the OKVED code is 47.91. Special rules for distance selling were also developed (Resolution of the Government of the Russian Federation “On approval of the Rules for the sale of goods by distance” dated September 27, 2007 No. 612 (hereinafter referred to as the Rules)).
If these Rules are violated, a fine is imposed on the perpetrators (Clause 1, Article 14.5 of the Code of Administrative Offenses of the Russian Federation).
Online sales are subject to all codes and laws of the Russian Federation, just like sales in stationary stores. Control over online trading is carried out by Rospotrebnadzor (Article 23.49 of the Code of Administrative Offenses of the Russian Federation; clause 37 of the Rules).
Please note that there are goods that cannot be sold on the Internet (Decree of the President of the Russian Federation “On types of products (works, services) and production waste, the free sale of which is prohibited” dated February 22, 1992 No. 179; Article 6 of the Law “On Weapons” dated 12/13/1996 No. 150-FZ; Article 2 of the Law “On Narcotic Drugs and Psychotropic Substances” dated 01/08/1998 No. 3-FZ; Article 19 of the Law “On Protecting the Health of Citizens from the Exposure of Ambient Tobacco Smoke and the Consequences of Tobacco Consumption” dated 23.02 .2013 No. 15-FZ; Article 20 of the Law "On Precious Metals and Precious Stones" dated March 26, 1998 No. 41-FZ; Article 3 of the Law "On the Safe Handling of Pesticides and Agrochemicals" dated July 19, 1997 No. 109-FZ; Article 1 of the Law “On the prohibition of the production and circulation of leaded motor gasoline in the Russian Federation” dated March 22, 2003 No. 34-FZ; clause 5 of the Rules).
Online store accounting step by step
Maintaining accounting leads to streamlining the system and summarizing information from available primary documents, which continuously reflect all business transactions in monetary terms.
A registered company has an obligation to keep accounting records, an individual entrepreneur is exempt from it.
Before you move on to accounting for an online store from scratch, you need to figure out what documents and under what circumstances will need to be drawn up, regardless of the taxation system.
Let us describe the algorithm of the store’s actions after its registration:
- Creating your store online, on one or more resources. Costs of maintaining, updating and promoting it. At the same time, you need to enter into agreements with companies or individual entrepreneurs who help you with this.
- Processing customer requests, purchasing and selling goods. It is necessary to conclude an offer agreement (usually this function is immediately built into the store page, and without signing it, the buyer cannot complete the purchase of the goods), issue an invoice, and pay for the goods (by bank transfer or using a cash register in case of payment on the spot).
- Delivery to the buyer, return of goods. Signing an agreement with the delivery service, in case of return - issuing an invoice and refunding the money.
- Other possible expenses. These include the calculation and payment of wages and payroll taxes (when there are employees on staff). If there is a warehouse, then rent payments for it. This also includes marketing research.
- Submitting reports to regulatory authorities.
Accounting for income and expenses
The income of an online store is recorded in the same way as in regular stores. Sales are carried out through account 90 (PBU “Organizational Income” No. 9/99).
Let's take a closer look at cost accounting.
If you buy exclusive rights to the created website, then you need to capitalize the intangible asset to account 05. Independently set the useful life during which its cost will be written off through depreciation charges on the cost of goods sold.
But if you acquire non-exclusive rights, then all expenses can be written off at a time or attributed to Dt 97 and, during the period of its use, expenses can be written off in Dt 44.
Hosting and domain costs will continue as long as your site exists. The initial domain registration is included in the initial cost of the site. All subsequent costs for them are included in Dt 44 (cost) in the period to which these costs relate.
Warehouse rent is accounted for on Dt 44 accounts.
Don't know your rights?
Costs for delivery of goods can be carried out in-house or by third parties. In any case, they are taken into account in expenses in Dt 44.
Accounting entries
Let's look at examples of accounting entries in the accounting of an online store.
Example 1
Lima LLC uses its delivery service and post offices to deliver goods.
Delivery costs for the month amounted to 208,200 rubles. Vehicle depreciation - 57,800 rubles, courier salary - 56,800 rubles, courier travel costs - 9,500 rubles, fuel and lubricants - 48,900 rubles, postal services - 35,200 rubles.
Dt 44 Kt 02 - 57 800 (vehicle depreciation)
Dt 44 Kt 70 - 56 800 (courier salary)
Dt 71 Kt 50 - 48,900 (money given to the driver)
Dt 10 Kt 71 - 48 900 (purchased fuels and lubricants)
Dt 44 Kt 10 - 48,900 (fuels and lubricants written off as expenses)
Dt 71 Kt 50 - 9,500 (money given to the courier)
Dt 44 Kt 71 - 9,500 (courier travel expenses are written off)
Dt 44 Kt 60 - 35,200 (postal service expenses are written off)
Dt 60 Kt 50 - 35 200 (postage paid)
Dt 90 Kt 44 - 208,200 (costs for delivery of goods for the month are written off)
Marketing research
Marketing research, as well as advertising, is included in expenses for Dt 44, and at the end of the month they are written off to the cost of goods in Dt 90.
Example 2
Lima LLC purchased a marketing research service. The cost of the service was 125,600 rubles.
Dt 44 Kt 60 - 125,600 (research included in costs)
Dt 60 Kt 51 - 125 600 (service paid)
Dt 90 Kt 44 - 125,600 (costs written off in the cost of goods)
Tax accounting for an online store
Income in tax accounting is recognized in the same way as in traditional trade - at the moment the goods are transferred to the buyer (Clause 1, Article 249 of the Tax Code of the Russian Federation).
If you have chosen the simplified tax system “income”, then the main thing is to take them into account correctly and pay 6% tax on the amount of income.
But if you have chosen the simplified tax system “income minus expenses” or OSNO, then correct accounting of expenses becomes fundamental.
In order to be able to reduce the tax payable and during a tax audit, inspectors do not have questions, you need to remember several important points:
- the taxpayer chooses the useful life of the site himself, but it cannot exceed 24 months;
- with a non-exclusive right to use the site, all costs are included in other costs associated with the implementation;
- expenses for creating or maintaining a website in the amount of up to 100,000 rubles. can be immediately written off as expenses;
- costs for hosting and domain are included in other expenses;
- Warehouse rental - other costs associated with sales;
- delivery services - other expenses;
- advertising expenses are taken into account entirely as non-standardized expenses.
***
At the beginning of the emergence of such a concept as “online trading,” there were many questions about how to properly conduct such activities. But now it has become obvious that the accounting and tax accounting of an online store are practically no different from the accounting of a brick-and-mortar store. Mostly, questions arise regarding accounting for the costs of creating a website and its further promotion. In our article we tried to answer these and other questions.
New convenient programs are appearing in our lives, making it possible to work comfortably and conveniently, with a minimum of time and financial costs. Such a service is an electronic accountant that can submit reports online and also maintain accounting records. The cloud market offers a variety of services for entrepreneurs, large or small companies. Online accounting is an excellent service that provides paid and free services for maintaining accounting records and submitting the necessary reports for a wide variety of enterprises.
What is cloud accounting
Existing accounting programs are expensive - they must be purchased in a licensed form, constantly monitor updates, ensure their use by specially trained accountants, manage the uninterrupted functioning of the system, hiring administrators and programmers on staff. Electronic accounting for LLCs and individual entrepreneurs is cheaper - to keep records, you need constant access to the Internet, you can do accounting, submit tax reports remotely from anywhere.
Online accounting is based on cloud services that provide access to all the required programs necessary for correct accounting and submission of electronic reports. Some official websites offer online accounting for individual entrepreneurs for free; other services allow you to use a demo version of the program to evaluate the quality and convenience of this approach.
The target audience
Some sites are “tailored” to providing accounting services for companies with a certain taxation system - OSNO, UTII, simplified tax system, etc. The innovation can be appreciated by small businesses or large economic entities, for which the use of online accounting will significantly save time and financial resources. There are programs for newbie entrepreneurs who do not know the basics of accounting according to the chosen tax system, and there are programs like 1C, which can be used by an experienced and knowledgeable company employee.
Advantages of online accounting
The popularity of online accounting is growing every day, and new clients are being attracted. More and more companies in Moscow and the regions are switching to remote accounting, since this approach has the following advantages:
- You can use the services of outsourcers or freelance accountants who work remotely without hiring a permanent accountant, who will have to pay salaries regularly, regardless of workload.
- You can work anywhere, having access to online accounting through the login and password issued by the sites. An online accountant can manage several companies at the same time, minimizing temporary losses.
- There is no need to constantly monitor updates and other changes in electronic programs; specialized services do this on their own.
- The price of such services is lower than purchasing licensed discs.
- The work is simple and easy, the interface of most sites is friendly and understandable.
- Data is protected from damage, loss, malicious hacking, and downloading better than on enterprise computers.
Online accounting software
There are many systems that experienced or novice accountants and company directors use to exercise competent and comprehensive control over the financial and economic activities of the company. The most famous include the following:
- Internet accounting "My business". Suitable for LLCs or individual entrepreneurs using the simplified tax system or UTII. Automatically prepares tax reporting, maintains primary data, records the movement of personnel and materials in warehouses.
- Cloud service “Kontur. Elbe". They use LLCs and individual entrepreneurs that use UTII and simplified taxation system. The service offers services for maintaining journals of expenses and income, preparing tax reporting.
- ServiceCloud. An excellent program designed for organizations of any form of ownership, with good data protection and reporting built into 1C.
- Internet accounting "Sky". Used for companies of any type of ownership and taxation systems, except for entrepreneurs with a patent. There are additional services for Alfa Bank clients.
- Outsourcing online accounting “Knopka” is suitable for entrepreneurs using the simplified tax system, UTII, and patent. An online accountant will help you sort out all the details of the accounting system and submit reports to the Federal Migration Service.
- The Finguru system will submit the necessary declarations and reports for you and make all the postings. They use LLCs and individual entrepreneurs with various options for accounting and paying taxes.
- Internet accounting "Infin.Online" is used by entrepreneurs, small businesses, homeowners associations using the simplified tax system, OSNO, and UTII. It is possible to conduct automatic calculation of rent, personnel management, procurement, and control over materials. Tax accounting is carried out.
- Cubux is used by businessmen and individual entrepreneurs who use preferential tax payment systems - unified social tax, simplified taxation system. There is a module for accounting for the assessment of activities by the head of the financial policy of an economic entity.
- Internet accounting "Assistant" is intended for beginner businessmen who use UTII and the simplified tax system. There are all accountant services for comfortable and convenient accounting operations.
- "Bukhsoft" is aimed at any organizations that use OSNO and other types of tax payment. Maintaining all necessary accounting forms and filing declarations.
Features of operation
Many online accounting programs have, in addition to the basic functionality, additional services. These include:
- personnel accounting;
- functions of automatic calculation of wages and deductions from it;
- calculation of mandatory payments based on available information and sending declarations to the tax service;
- functions of presenting invoices to counterparties;
- standard contracts with partners and employees;
- notification service about changes in legislation.
Criterias of choice
To choose the right service that will meet all your needs and run your business, be guided by the following criteria when choosing:
- the system is focused on your type of enterprise and accounting for tax payments;
- user-friendly interface;
- price of services;
- availability of competent and qualified technical support, online accountant and system tips;
- high degree of data protection;
- availability of additional functions.
Service “My Business – Internet Accounting”
The program allows persons on “imputation” and “simplified” to maintain tax and accounting records, calculate salaries, manage personnel and materials in warehouses, maintain “primary records,” and send papers to the Federal Tax Service. There is a demo version where you can use it for free for a month. The advantages of online accounting include simplicity, user-friendly interface, affordable prices, the disadvantages are that “My Business” is not intended for non-profit organizations, there is no method of double entry and financial analytics.
Try online accounting "My Business"Circuit. Accounting
Online accounting works with companies operating under OSNO, UTII, and simplified taxation system. All entries are made automatically, accounting is maintained, reports are submitted to the Federal Tax Service, and payroll is calculated. Pros - a full-fledged online accounting system that best meets the needs of different categories of citizens. Disadvantages - a complex accounting scheme, only a professional accountant can work, there is no function for entering new documents and there is no demo period.
Sky – online accounting
Can be used by companies that use OSNO, “imputation”, “simplified”, but is not suitable for individual entrepreneurs on a patent. There is a free demo version of this online accounting software for 14 days. Convenient, simple interface. Online you can send reports, make the necessary payments, make statements, generate all reports by sending them to the tax office, keep primary records, monitor goods in warehouses, and calculate payroll contributions. The disadvantages include the lack of updates and reference materials on Tax Code for unregistered clients.
ServiceCloud
Clients use remote access for full-fledged 1C online accounting for any companies with different methods of paying taxes. All the necessary functionality, setting up programs for a specific user according to the tax payment scheme used by him. You can load an existing database. Free access – 14 days. Good technical support, constant updates of changing legislation. There is online accounting and a chat where you can ask questions. The disadvantages include the high cost of connection and a small variety of tariffs.
Online accounting for free Bukhsoft
A good service that is popular among users due to its democratic approach - the period of free use of programs is 20 days, then 4 tariff options are offered. Small and large organizations use any system of payment of contributions - Unified Agricultural Tax, UTII, OSNO, USNO. We have the necessary modules for full-fledged online accounting. In addition, preliminary verification of declarations and financial analytics are available. The negative side of this service is the connection with a small number of banks for making payments.
Online accounting 1C:BusinessStart
Full maintenance of 1C online accounting for all taxation systems (SNO), joint maintenance of tax and accounting records, submission of declarations, information to the Federal Tax Service, funds, making payments using any bank details. Free use of available modules is possible for 1 month after registration. There is full-fledged employee accounting functionality and expert assistance when filling out forms. Information is updated regularly. Disadvantages include the lack of help, chat, FAQ page, and only two tariffs offered to clients.
Online accounting - a free website for Privatbank clients
An interesting offer from this financial and credit organization for its clients is accounting remotely, with a special bank program. You can generate primary documents, reports and declarations using the provided templates, send data to the tax service, manage income and expenses based on bank statements. The free demo is valid for 2 weeks. The negative aspects of the service include limited functionality, targeting a narrow audience, lack of chat, and an incomprehensible update scheme.
Circuit. Elba – accounting outsourcing and online reporting
Online accounting of this type is intended for accounting without an accountant, by the entrepreneur himself or a novice businessman who is on a “imputed” or “simplified” basis. A simple and accessible data entry mode that is intuitive to every interested person. You can calculate contributions, salaries, send information to funds and the Federal Tax Service, and use advisory services. There is a chat and help. Free period – 30 days. The system is associated with several large banks. Disadvantages: limited number of modules, inability to use different aids to navigation.
ImBoss
LLC or individual entrepreneur practices the use of the service. Online accounting is carried out in a wide range - from personnel records to providing the required information to the Federal Tax Service and insurance funds. Applicable for simplified taxation system and UTII, free use - up to 10 days. There is a service for preparing documents for registering an enterprise or closing it. Setting up online accounting for your type of accounting does not take much time, and any questions you have can be asked in the online chat. Cons: limited functionality and the only available tariff plan.
Online accounting services - comparison of characteristics
You can get confused in the variety of structural programs used to correctly maintain company accounting, send payment documents, send official papers to the tax office and funds. To visualize the advantages or disadvantages of a particular online accounting service, please refer to the table below to compare the characteristics of the services:
Options | |||||
Type of ownership | |||||
Demo period, days | |||||
For which taxation systems? | USN, UTII, OSNO | USN, UTII | |||
Accounting for non-commercial organizations | |||||
Types of accounting: warehouse personnel Money labor and wages | |||||
limited | |||||
Reporting | Sending data to the Federal Tax Service, funds | Remote sending of information to the tax office and funds | Electronic sending of generated declarations to the Federal Tax Service, Pension Fund, Social Insurance Fund, Federal Migration Service | Generating reports and sending them to authorities | Creation of declarations and remote dispatch to authorities |
Analytical accounting | |||||
Management Accounting | |||||
Electronic signature in the cloud | |||||
Checking counterparties | |||||
Cost of tariffs, rubles/year |
Video
15May
Hello! In this article we will talk about the features of accounting in an online store.
Today you will learn:
- Main items of expenditure;
- Features of tax accounting;
- Accounting methods.
Features of accounting in online stores
Paying for a purchase in cash upon receipt involves issuing not only an invoice, but also a cash receipt. Therefore, the courier must have a mobile cash register and a POS terminal, if it is possible to pay with a bank card (). Failure to issue a receipt may subject the store to a fine from the tax office.
Accounting and tax accounting in an online store
If the company that created the online store has already chosen a form of taxation, you can start organizing.
The accounting system begins with the formation of a list of basic operations.
In our case it is:
- Contents of the site: or it is possible under an agreement with a specialized company, but the costs do not end there; the site regularly requires payment, software support and technical maintenance.
- Accounting for goods: purchasing for resale, selling them for cash, by bank card or through an electronic wallet.
- Delivery: by your own courier, under an agreement with a courier service or mail.
- Return of goods by the buyer.
- Other expenses: employee wages, rental of warehouse space, payment for banking services, write-off of goods (defects) and so on.
Basic expenses and postings
An online store, unlike a retail outlet, does not need to regularly pay rent for a retail space, pay for its design and equipment, or pay for salaries to sellers. But instead, the online seller has such expense items as website support, delivery, and sometimes the maintenance of a call center.
| Expenditure | Accounting | Tax accounting |
| Warehouse rental expenses are taken into account every month as a debit to the “Sales Expenses” account (44) | Equated to other costs associated with production and sales | |
| Delivery | Delivery fees are reflected in total revenue. Expenses are recorded on account 44 | Arranging delivery is one of the indirect costs of the process of selling goods. In particular, these include fuel and repairs of delivery vehicles, payments to a courier service or delivery by mail. For organizations on OSNO, with their own delivery service, the costs of couriers travel are included in wages |
| Costs are accumulated in account 44 and at the end of the month are debited to the “Sales” account (90). Since any marketing expenses go to increase sales | Expenses can be taken into account as part of other expenses in the process of selling products | |
| Payment for advertising services, regardless of the person providing them (an individual), is reflected in the debit of account 44 in correspondence with the credit of the “Settlements with suppliers and contractors” account (60), written off to the debit of subaccount 90-2 (“Cost of sales”) | The cost of promotions is considered normal business expenses. |
Accounting methods
Accounting in an online store is practically no different from accounting at any other retail outlet.
As an example, consider the path of a product in an online store with courier delivery and cash payment upon receipt:
- Purchase of goods;
- Placing it on the website;
- Placing an order by the buyer, confirmation of the order by the manager;
- Delivery of goods to the buyer, receipt of payment by the courier;
- Receipt of money and documents by the accounting department;
- Completion of accounting for goods sold: entering the fact of payment into the program, calculating net profit, maximum allowance and taxes.
As can be seen from the example, accounting in an online store must be maintained at all stages from the purchase of goods to its delivery to the buyer. This is a rather labor-intensive job that not every beginner can handle on their own.
An entrepreneur has the right to choose any of the convenient methods of accounting for his online store:
- On one's own;
- With the help of a staff accountant;
- Under an agreement with an outsourcing company providing accounting services.
An online store on OSNO, and even one with a large turnover, practically cannot do without a full-time accountant. On the simplified tax system it is already easier to use the services of outsourcers or on your own.
For businessmen who decide to make do on their own, specialized accounting programs come to the rescue, the most famous of which remains 1C.
However, modern online programs have a wider range of capabilities, including synchronization with the online store catalog and banking operations. For example, such services include “My Warehouse” (warehouse accounting), “My business” (tax and accounting).
They allow:
- Write out and fill out documents;
- Work with orders, process them and track their implementation;
- Carry out warehouse accounting;
- Generate sales accounting into statistics and reports on product turnover;
- Maintain a customer database, record orders, and their history for each customer;
- Send SMS or .
Independently maintaining records for an online store requires a lot of time, because all operations will have to be entered into the program yourself, and you will have to deal with accounting and tax accounting. If the store has managers on staff who process orders, they can also be entrusted with parallel maintenance of warehouse accounting.
From year to year, computer programs and online services take on more and more functions, automating the entire accounting process, so you should not be afraid of a large number of operations, the main thing is to choose a reliable assistant.
Online store accounting generally similar to the accounting of stationary retail stores. But upon closer examination online store accounting a number of features are revealed that need to be taken into account during its initial organization. Read on for details.
How to organize accounting for an online store step by step?
Mandatory accounting in an online store is assigned only to organizations. Individual entrepreneurs can conduct or not conduct accounting at their own discretion (clauses 1, 2, article 6 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ). Therefore, the information below about the procedure and features of online store accounting mainly focused on organizations.
Setting up high-quality accounting in an online store should go through 2 fundamental stages:
- Choice of taxation system.
- Drawing up a well-thought-out accounting policy for accounting and tax accounting of an online store.
Let's take a closer look at these stages.
Stage 1 - choosing a tax system and its impact on online store accounting
The initial stage of organization accounting in an online store is the choice of the form of taxation of the activity in question. Of the 5 taxation systems known to us - OSN, USN, UTII, PSN, Unified Agricultural Tax - the latter is immediately swept aside, since the activities of online stores do not relate to agricultural production. Go ahead.
The activities of online stores are classified by legislators as trade through computer networks with a code according to OKVED 52.61.2 (State Standard Decree “On OKVED” dated November 6, 2001 No. 454-st), which within the framework of the Tax Code of the Russian Federation cannot be classified as retail trade (para. 13 Article 346.27 of the Tax Code of the Russian Federation). Thus, UTII and PSN are excluded from the electoral list.
There remain only 2 taxation systems that are permissible for the activities of online stores - OSN and Simplified Taxation System. When choosing between them, it is better to give preference to the latter, since:
- from activities on the simplified tax system, a smaller amount of taxes is levied compared to the special tax system (the simplified tax replaces 3 at once: VAT, on property and on profit);
- accounting using the simplified tax system can be carried out in a simplified version, which allows you to reduce the costs of its maintenance.
For a comparative calculation of taxes according to the simplified tax system and according to OSNO, which clearly shows the advantage of simplification, read the article.
Online stores that have:
- revenue for the quarter, half year, 9 months, year exceeds 79.740 million rubles;
- the book value of fixed assets at the end of the period is more than 100 million rubles;
- number of employees - more than 100 people.
Stage 2 - organizing accounting and tax accounting for the online store
After choosing a form of taxation for an online store, you need to decide on the procedure for maintaining accounting and tax records. First, let’s make a list of the main online trading operations:
- Creation and maintenance of a website through which electronic commerce is carried out.
- Buying and selling goods.
- Delivery of goods.
- Purchase returns.
- Selling and other expenses.
Creation and maintenance of a website through which e-commerce is carried out
|
Operations |
|||||||
|
Amount, note |
Amount, note |
||||||
|
Website creation by a third party: with the transfer of exclusive rights to the online store |
104,624 = 123,456 - 123,456 × 18/118 |
VAT is included in the generated cost of the site (clause 2 of Article 170 of the Tax Code of the Russian Federation) |
|||||
|
2,179.67 = 104,624/48 months. It is better to set the useful life (USL) to be the same for used and used units, so that there is no difference in depreciation between them |
2,572 = 123,456/48 months. Monthly write-off of the cost of the site in the form of its depreciation |
||||||
|
without transferring the exclusive right to the online store |
Expenses in accounting must be reflected taking into account their time certainty, therefore a one-time write-off of costs for creating a website will be considered unreliable (paragraph 1 of clause 18 of PBU 10/99) |
In order to bring closer the NU and accounting accounting of expenses for activities on the simplified tax system, it should be stated in the accounting policy that expenses in the accounting system are reflected upon the fact of their payment (paragraph 2 of clause 18 of PBU 10/99) |
|||||
|
2,092.40 = 10,462 × 20% In NU, the cost of a website, which is less than 100,000 rubles, is written off as other expenses in full (subclause 26, clause 1, article 264 of the Tax Code of the Russian Federation). Temporary differences occur |
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|
217.96 = 10,462/48 months. The cost of the site is written off evenly every month during the SPI |
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|
43.59 = 217.96 × 20% |
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|
Creating a website on your own |
|||||||
|
VAT on domain rental costs, etc. |
135,644/48 months |
||||||
|
2,822.13 = 135,462/48 months. |
|||||||
|
Costs for website maintenance (hosting services) |
1,542 = 1,820 - 1,820 × 18/118 |
||||||
Buying and selling goods
|
Operations |
||||||
|
Amount, note |
Amount, note |
|||||
|
Product purchased for resale |
38,657 = 45,615 - 45,615 × 18/118 |
|||||
|
Input VAT (deductible) |
||||||
|
Product sold |
||||||
|
8,651 = 56,714 × 18/118 Output VAT (payable) |
||||||
|
The purchase price of the goods has been written off |
||||||
|
The amount of VAT payable is reduced by the amount of input VAT |
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|
Payment for goods: cash |
Cash received by courier |
Online stores using the simplified tax system have the right to reflect revenue in the accounting system upon receipt of money at the cash desk or in the current account (paragraph 9, clause 12 of PBU 9/99). Therefore, you can remove transitional entries with accounts 62 and 57, thereby simplifying accounting. |
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|
Cash deposited at the cash desk, in the bank to the current account |
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|
by card, via bank account |
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|
via e-wallet |
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|
Costs for services of electronic wallet operators |
||||||
|
56 430,43 = 56 714 - 283,57 |
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Delivery of goods
|
Operations |
||||||
|
Amount, note |
Amount, note |
|||||
|
Delivery of goods by our own couriers |
||||||
|
Delivery of goods by third-party courier service: under a contract for the provision of courier services (cash receipt, sales receipt, invoices for goods are issued on behalf of the online store) |
18,612 - 18,612 × 18/118 |
|||||
|
under a commission agreement (cash receipt, sales receipt, invoices for goods are issued on behalf of a third-party courier service) |
The goods were transferred to a third-party courier service |
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|
Revenue is reflected in the courier commission agent's report |
Received money from the commission agent for goods sold to the buyer |
|||||
|
8,651 =56,714 × 18/118 |
||||||
|
961 = 1,134 - 1,134 × 18/118 |
The cost of commission and courier services is reflected |
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|
Money received for the goods minus charges for commission and courier services |
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|
The buyer's debt is closed |
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Purchase returns
|
Operations |
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|
Amount, note |
Amount, note |
|||||
|
Item returned by buyer |
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Selling and other expenses
|
Operations |
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|
Amount, note |
Amount, note |
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|
The costs of transport maintenance, employee salaries, warehouse rental, etc. are reflected. |
10, 60, 70, 69, 76 |
33 114 = 36 714 - 3 600 |
10, 60, 70, 69, 76 |
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|
The costs for the services of banks, electronic wallet operators, shortages (damage) of goods and materials, etc. are reflected. |
9 294 = 10 967 - 1 673 |
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|
Business expenses at the end of the month are written off as basic expenses |
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|
Basic and other expenses at the end of the year are reflected in the financial results |
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For a more detailed study of the accounting rules for the OSN and the simplified tax system, we recommend that you read the articles:
- ;
Results
The accounting procedure for an online store depends on the chosen form of taxation. If you are on the simplified tax system, you can conduct accounting in a simplified version. But only online stores that comply with the restrictions on revenue, book value of fixed assets and number of employees established by the Tax Code of the Russian Federation can apply the simplified tax system. And also those whose customers do not require an invoice for the goods purchased. Otherwise, online stores will have to use the simplified tax system with full accounting, which is considered more complex than the simplified tax system. Well, UTII, PSN, Unified Agricultural Tax are not applicable to online stores.
Accounting, registration, tax reporting... After these words, it’s scary to start your own business. Be brave! It's actually quite simple. In this article I will tell you how to set up accounting and tax accounting in an online store. You will learn:
- how to choose an organizational form for an online store - individual entrepreneur or LLC;
- which accounting system to choose - OSNO or simplified;
- how to register an individual entrepreneur or LLC;
- what documents should an online store issue;
- where to find an accountant for an online store;
- How to submit reports to the tax office.
Read it if you are going to open your own business or start working officially.
Five questions about individual entrepreneurs and LLCs
It’s just that a private owner will not be able to create any serious online store. If only because he will not be able to conclude an agreement with the bank for acquiring (accepting money from credit cards). If you are going to sell for more than 100 thousand rubles per month, you need official registration. For small businesses there are only two such forms - individual entrepreneur (individual entrepreneur without forming a legal entity) and LLC (limited liability company). To choose from them, you need to answer five questions:
1 . What exactly are you going to sell?
- Simple goods: everyday industrial items, dishes, crafts, small inexpensive electronics, clothing, mobile accessories.
- Goods for which there may be claims: something that can cause harm to health (for example, perishable products), expensive goods with a warranty period (expensive electronics, etc.).
2. How much per year are you going to sell?
Why is this important: With large turnover, an individual entrepreneur will not be able to use the simplified taxation system, and it becomes more profitable to open an LLC. For 2016, the ceiling is set at 79 million rubles.
3. Do you own the store alone or do you have partners?
Why is this important: IP is one owner. If there are several of you, then you need to open an LLC.
4. Are you building an online store for yourself or do you intend to sell it later?
Why is this important: To sell a store registered as an individual entrepreneur, you need to complete a lot of documents. Selling an LLC is much easier. In general, selling a business is a complex, multifaceted issue. Be sure to consult with someone who has already done this successfully at least once. If you don’t find such a person in your circle, write to me.
5. Are you going to take a long break from your trading?
Why is this important: An LLC can suspend its activities without losses, and an individual entrepreneur has mandatory payments (pension and health insurance).
So, if at least one statement is true:
- you are selling a product for which serious claims may be brought against you;
- sales volume is expected to be more than 79 million rubles;
- you have or are supposed to have a partner;
- you have thoughts of selling your online store in the near future;
- your sales may be suspended for a long period...
…then you need an LLC. Otherwise, IP is enough.
Selecting an accounting system
If your sales volume is more than 79 million rubles per year, only OSNO is suitable.
OSNO - general taxation system. These are all the delights of a large company: VAT, balance sheets, a bunch of different taxes, etc. Suitable for large traders and those who work with large commercial and industrial enterprises. You are unlikely to need this, at least not for the first year.
If less, choose a simplified tax system. It is much easier to keep records, you can use online accounting services, and such companies are less likely to be audited by the tax authorities. There are two simplified systems:
- Income minus expenses (tax 15%)
- You have the right to deduct from the income received the cost of goods, expenses for the Internet, website creation, delivery, etc. You must pay 15% taxes on the resulting profit. Suitable for those who resell goods and do not produce them themselves. For expenses to be deductible, they must be paid, received, and related to your business.
- Example: If you sell electronics, then the costs of pre-sale preparation and setup of equipment can be deducted from the taxable amount. But the tax inspector is unlikely to accept a receipt for the purchase of 5 kg of tangerines and a bottle of wine.
- Income (tax 6%)
- You will pay 6% tax on all amounts received to you. No expenses can be deducted from them. Suitable if you have few documented expenses (for example, you are selling something made with your own hands), or a very large markup.
Registration of individual entrepreneur or LLC
Now you need to prepare and submit documents for registration. Before starting, select the types of activities from the classifier (this is required for the tax office), and for LLCs, also the company name and address.
1. Type of activity according to OKVED
You can select several types of activities according to the classifier (OKVED), it all depends on what else you are going to do. There are many articles on the Internet on choosing OKVED, take a look. For an online store, you must choose code 52.61, Retail trade by orders. This will be your main code.
Code 52.61 is a group. It includes codes 52.61.1, Retail postal (parcel) trade and 52.61.2, Retail trade carried out through teleshopping and computer networks (electronic commerce, including the Internet). In theory, there is no need to specify codes within a group if you have selected a group. However, in some regions, tax inspectors have their own understanding of the law, and they may refuse registration if only a group is indicated. They will be wrong, but this will not make it any easier for you. Therefore, just in case, indicate all three.
In addition to the main code, you can select additional ones. Do not register unnecessary OKVEDs unnecessarily, and in general it is undesirable for a start-up company to have more than seven of them - too many OKVEDs may attract the attention of the tax authorities and you may be required to explain.
2. Name for LLC
It should be short and easy to pronounce. It is very likely that you will have to dictate it to your partners over the phone - you need to make sure that you are understood absolutely clearly. It’s great if the name matches the name of your domain or store.
3. Address for LLC
The address must be present before registration. In the fight against fly-by-night companies, the tax authorities have seriously tightened registration and this creates difficulties for real companies. To register, you must have a letter of guarantee or a preliminary lease agreement with the owner of the premises. Be prepared for the tax inspector to visit the owner and make sure that the premises really exist and will be given to you. The procedure is approximately the same now with opening a bank account.
Registration methods
So, we have OKVED codes, name, address and taxation system. If time is valuable to you, contact specialists (accounting outsourcers). There are a lot of them in your neighborhood; they can be easily searched for using the query “registration of individual entrepreneurs and LLCs.” They will do everything themselves with the parameters you specify.
If you want to save money, use the online service for preparing documents for self-registration of individual entrepreneurs and LLCs. I recommend the “My Business” service: registration of individual entrepreneurs and registration of LLC. Everything is free. Please note: they will just prepare the correct documents for you. You will have to submit them to the tax office yourself. Instructions for further steps are also available on the service website.
Documents that an online store must issue
Your sales have started. What documents should an online store issue?
1. Purchase confirmation email
Immediately after placing and paying for the order, you must send the customer an email confirmation of the purchase. This is just a free form letter. It will be generated and sent automatically by your e-commerce system. It can be of almost any type and shape; there must be only a few required fields:
- seller (that's you), contact details;
- buyer;
- what you bought, quantity and amount;
- the total amount of the order.
The letter can be with pictures, photographs, the most intricate fonts and colors. Lots of room for customization! Most systems allow you to create your own template. In Ecwid, you can edit an email on any paid plan.
2. Invoice
Along with the goods, an invoice is included in the parcel to the buyer (in online sales it is also called an invoice). The information in it duplicates the letter. Your e-commerce system will also prepare it for you. And yes, you can also design it the way you want! Here's a good example of an invoice:
If your product is electronic, then you do not send an invoice. The buyer can independently log into his personal account in the store and click on the “Download invoice” link. Even in Russia, an electronic invoice has recently become sufficient, but abroad this has been the norm for a long time.
Important: Some carriers require invoices to be issued in their own form. For example, when you send goods by Russian Post, you will need special forms (in Ecwid you can fill them out automatically, connect the application). Check in advance what form is needed and whether your e-commerce system can prepare such documents. If not, you can print invoices through 1C or “My Warehouse”.
3. Cash receipt
If you are going to trade for cash (payment upon receipt of the goods), you will be required to issue the client a cash receipt. For this you need mobile cash registers (cash registers). Such a device is issued to the courier along with the delivery note. You must pay special attention to the issuance of a check! The cashier’s algorithm of actions is prescribed in the laws and instructions of the Federal Tax Service and should be as follows:
- Receive money, inform the buyer of the amount of money “Your money is 5,000 rubles.”
- Issue a check on the cash register.
- State the change amount “Your change is 151 rubles 15 kopecks.”
- Hand over the check and change at the same time and only to the buyer! Moreover, bills and coins are issued together.
- Hand over the goods and the invoice.
Important: If your courier violates the algorithm and runs into a tax officer who is out of sorts, he may subject you to a serious fine for not using a cash register. To break the law and get fined, it is enough, for example, to issue a check after delivery or give away the goods before issuing the check.
If you have a cash register combined with a POS terminal, then your courier will also be able to accept payments by bank cards right at the time of delivery of the goods (acquiring). The only difference is that you will have to issue two checks: a cashier's check and a slip (a check for withdrawing money from a credit card).
The choice of terminals and cash registers is wide, legislation in this area is changing rapidly, and I would not rely on one source of information. Be sure to visit several companies that sell cash registers. Go to the major banks in your city and talk to them about mobile terminals. Russian Standard, VTB and Sberbank have extensive experience in acquiring and can provide terminals for free. Read the latest articles about choosing a device. Otherwise, you risk buying a device that will have to be replaced in six months due to changing legislation.
Cash receipts must be in a form approved by the tax department. The KKM will print them for you; again, you don’t need to write anything out manually. Your details in the cash register will be registered in the company where they will be sold to you. In some cash registers, you can also brand a receipt by inserting your logo there. Ask your cash register supplier about this.
How to submit reports
The first rule of submitting reports to the tax office is not to do it yourself. Our legislation is crooked and constantly changing, hire a professional. There are several options:
1. Hire your own accountant
It’s expensive, you’ll have to provide a workplace (computer + software), and it’s difficult to find a good accountant.
This option should be chosen in very rare cases:
- You are forced to maintain strict secrecy: you work for the defense industry or for the mafia. That's not what an online store is about.
- Your document flow is already so large that it is more profitable for you to have your own accountant than to pay professionals. It is unlikely that you will be able to boast of this at the beginning of your work.
- From the very beginning, your company has three employees: the General Director, the Commercial Director and the secretary. Then, of course, you can’t do without a Chief Accountant =)
In all other cases, other options will be more profitable.
2. Hire an outsourcer
Thousands of them. You can choose a company from any city. If the outsourcer does the job correctly, then you won’t have to see each other; documents can be exchanged via the network. There are many articles on the Internet on how to choose such an accounting company. Good outsourcer:
- regularly updates its website;
- can work exclusively remotely;
- provides financial guarantee for its work;
- boasts good reviews.
For example, a very good outsourcer is the APA (Association of Professional Accountants). Satisfies all of the above conditions. Just contact us via the feedback form or write. Ecwid's accounting is handled by APB.
3. Use electronic accounting services
The already mentioned “My Business” prepares reports and independently sends them to the tax office based on the documents you entered. The service is easy to use, inexpensive and reliable. Online services are suitable for individual entrepreneurs and LLCs using a simplified taxation system. But be prepared that you will have to work as an operator - entering documents into the system yourself.
Exchange of documents with e-commerce systems
In the age of information technology, manually copying documents from one system to another is not comme il faut. Ecwid and most other online store management systems have integration with 1C. If you are going to use other programs or services, then Ecwid has a csv upload for importing into third-party systems.
What is prohibited from selling in an online store
Finally, let me remind you that in Russia you cannot sell in online stores:
- Alcohol, tobacco and other excisable goods.
- "Spy" devices - hidden cameras, etc. You can’t even buy them; according to the Judicial Department of the Supreme Court, 72 people were convicted for this in 2012, 152 in 2013, and 212 in 2014.
- Medicines, but there are plenty of online pharmacies online. This question is subtle and not included in the topic of the article. I have only one urgent piece of advice for you: if you are going to open an online pharmacy, you absolutely must understand what you are doing at every step (and then this article is not for you). If you are not a pharmacy specialist, find yourself another niche.
- Drugs and their propaganda, which now includes harmless images of cannabis. There have been several cases for selling badges, caps and T-shirts with similar designs. Don't sell anything like this.
- Bitcoins and other cryptocurrencies. Many e-commerce systems support accepting bitcoins. When setting up, please make sure that this option is disabled in your settings.
Have a good start and don't hesitate to ask questions!