You will need
- - registration of physical persons as individual entrepreneurs or legal entity as an LLC;
- - agreement with the Bank of SCS.
- - registration in the pension Fund and social insurance Fund as an employer;
- registration of a cash register (if necessary);
- getting a license (if necessary).
Initially it is necessary to issue a PI or LLC. It is believed that business in the form of UI would be easier from the point of view of accounting, the tax burden is also less. If you focus on long-term development of its online store, plans for attracting external investment and loans, it is best to register the LLC. The procedure for legal registration of the business you can go by yourself or turn to a specialized company.
According to the Russian classification online shop refers to the type of activity "retail trade via mail order houses". This business is taxed under the STS or GTS, which imply the cash method of recognizing income. Therefore, if the online store is expected to receive cash from the public, then you must purchase and register in the tax register. When making a purchase for cash, you must issue the buyer with a receipt.
To make non-cash payments in the online shop, you must have your own account. You need to make a contract with the Bank for settlement and cash services. Personal individual account for these purposes can not be used.
If the online store will work the salaried employees, it is necessary to register the LLC or SP in the FSS and the FIU as an employer. If the shop is decorated in the form of company, the Director in any case should be framed as a hired employee.
It is necessary to clarify whether or not the goods you plan to sell in the online shop, licensing. If so, you must apply to the licensing authority.
Buy a domain hosting can be issued to both legal and natural person. But in order to account for these costs in the costs when calculating the taxable base, they must be registered in the legal entity.
For the implementation of the reception in store payment cards, you must connect to the electronic payment system or processing center. With such companies requires a contract as a legal entity.
From a legal point of view, the concept of online shop in the Russian legislation does not exist. Thus, trade via the Internet is no different from regular sales through the store. Documented it as well as retail outlet offline. Any special permission to trade is not required.
It is important to consider that the work of the online store without a proper legal registration is a criminal act. For such an offence faces penalties under article 171 of the criminal code.