So, step number one. Register the company in the form of company or entrepreneur. To say unequivocally which of these forms is better – not. At the initial stage, it's probably easier and cheaper to register as individual entrepreneurs.
The advantages of such a form that the UI is easier and cheaper to register, the entrepreneur can freely dispose of the revenue, do not conduct accounting, less penalties, and finally, SP is easier to close.
What form of taxation to choose for an online store?
Activities online stores falls under NACE 52.61 "Retail orders". Possible forms of taxation:
The simplified system of taxation with "income" – 6%;
The simplified system of taxation with "income minus expenses" - 15%;
- the overall system BASED.
Imputed income is not applicable to this type of activity.
The optimal form of taxation, simplified tax system, it is more advantageous from the point of view of tax burden and easier in terms of bookkeeping.
The application is BASED are justified if the individual entrepreneur or LLC is engaged in import of goods into the territory of Russia (then VAT is paid in any case), or a large part of potential clients are legal entities-VAT payers.
The choice between "STS income and STS income-expenditure" depends on the type of product and suppliers. Calculations show that if the trading margin is less than 30% more advantageous is the use of "USN-income-expenditure". However, to the costs of the goods recognized by tax authorities, they should be documented. So, Your supplier of products for the online store shall issue an invoice + receipt (if payment by cash). If obtaining these documents can be difficult, it is better to choose the "STS income".
Plus "STS income" is also something You are going to spend less time on accounting, and what amount of tax can be reduced by the contributions to the pension Fund and the FSS. While "USN-income-expenditure" these payments are simply included in the costs.
A rough estimate of what form of taxation would be more profitable for You using this calculator -
All newly registered individual entrepreneurs, and OOO automatically transferred to BA. In order to avoid this, you must register to apply to move to "STS income" or "USN-income-expenditure". Otherwise, go to USN, it will be possible only next year.
Whether KCM for an online store?
When the USN operates the cash method of recognizing income. If you plan to take cash, You are required to give clients a receipt and required cash register. The cash register must be registered in the tax on a quarterly basis and to pay for its maintenance.
You can do without a cash register, then all calculations must be carried out in cashless form. Then the online store should be cash on delivery, credit card, electronic money, etc. If it is assumed cashless payments, must open a Bank account. It is important to note that the score should be calculated, outdoor on a PI or LLC, and is registered in the tax and extra-budgetary funds (PFR, FSS). Personal (personal) account of an individual to use for business purposes it is impossible.
In General, taxation rules and reporting forms to an online store similar retail store.