Okwad retail trade over the Internet. A set of okwed codes - online store, online trade. Violations in use

When selling goods via the Internet site, do I need to open new OKVED, and the way of keeping records?

Internet trading. OKVED and accounting for online trade.

Question: When selling goods via the Internet site, is it necessary to open a new OKVED, and the method of keeping records. Organization on OSN.

Answer: For this type of activity, it will be necessary to add the following code from the OKVED Classifier:

47.91- Retail trade by mail or information and communication network Internet.

The very procedure for accounting and tax accounting when selling goods via the Internet, it will not change. It will be the same as in other options for wholesale trade in goods on OSNO.

At the same time, some organizational nuances may arise, for example, those associated with cash payments and the use of cash register machines, when payments are made remotely, with the buyer when the goods are delivered to him by a courier. For information on how to organize in this case work with KKM, you can see the link

Justification

Legal framework OK 029-2014 (NACE Rev. 2) All-Russian classifier of species economic activity(OKVED 2)

47.91 - Retail trade by mail or on the information and communication network Internet

This class includes:

Retail trade, by ordering goods by mail or through the information and communication network Internet, i.e. such trading activities when the buyer makes a choice of goods from advertisements, catalogs, information on Internet pages, samples or any other types of advertising and places his order by mail, telephone or through the information and communication network Internet (usually using special means provided on the Internet -page)

The purchased products can be directly downloaded from the information and communication network Internet or directly delivered to the buyer

This class includes:

Retailing a wide range of products by mail order;

Retail sale of a wide range of goods by ordering through the information and communication network Internet

This class also includes:

Direct sales of goods on television, radio and telephone;

Provision of Internet Auction Services

47.91.1 - Retail sale by mail

47.91.2 - Retail trade carried out directly using the information and communication network Internet

47.91.3 - Retail trade through Internet auctions

47.91.4 - Retail trade carried out directly by means of television, radio, telephone

Alexander Sorokin answers,

Deputy Head of the Operational Control Directorate of the Federal Tax Service of Russia

“CCP should be used only in cases where the seller provides the buyer, including his employees, with a deferral or installment plan to pay for their goods, works, services. These cases, according to the Federal Tax Service, relate to the provision and repayment of a loan to pay for goods, works, services. If an organization issues a cash loan, receives a return of such a loan, or receives and returns a loan itself, do not use the cashier. When exactly you need to punch a check, see

Cost minimization is achieved by the absence of expenses for renting premises for the store, maintaining a large staff of employees, and the presence of solid stocks. And this is 70% of the costs of a businessman for the operation of a regular store ...
So which tax system should you use? For ordinary retail trade, you can use UTII, PSN, OSNO or STS. Let's consider each of them.

For retail sales with cash, the application is mandatory. cash register equipment... Upon delivery of the goods to the home of the buyer and payment in cash, the courier must print and issue cashier's check... To do this, he must have a portable KKM. It is illegal to print receipts in advance.

Decoding of OKVED codes of the State Statistics Committee of 2019-2019

old 52.48.23 Retail sale of sports goods, fishing gear, camping equipment, boats and bicycles
New 47.64 Retail sale of sports equipment and sports goods in specialized stores

old 52.44.4 Retail sale of drapes, tulle curtains and other household items of textile materials
New 47.53.2 Retail sale of curtains, tulle curtains in specialized stores

Retail Oakwad

Resale (sale without conversion) of new and used goods for personal or household use, or for use by shops, department stores, stalls, postal businesses, door-to-door deliveries, traders, consumer cooperatives, etc. ... Retail is classified primarily by type trade enterprises (retail in general assortment stores - groupings from 47.1 to 47.7, retail trade outside stores - groupings from 47.8 to 47.9). Retail in one-stop shops includes: retail sales second-hand goods (grouping 47.79). For retail sales in department stores, a further distinction is made between retail sales in specialized stores (groupings 47.2 to 47.7) and retail sales in non-specialized stores (grouping 47.1). The above groupings are further subdivided according to the range of products sold. Sales other than general-purpose stores are subdivided according to forms of trade, such as retail sales in stalls and markets (grouping 47.8) and other retail sales not through department stores, such as mail order, pass-through, vending machines, etc. etc. (grouping 47.9). The assortment of goods in this grouping is limited to goods commonly referred to as consumer goods or retail goods. Therefore, goods not usually sold in retail, such as cereal grains, ores, industrial equipment etc. not included in this grouping

Retail sale of items such as personal computers, office supplies, paints, or wood, although these products may not be suitable for personal or household use. The processing of goods traditionally used in trade does not affect the main characteristics of the goods and may include, for example, only sorting, separating, mixing and packaging them.

A set of OKVED codes - online store, online trade

OKVED codes allow you to choose suitable system taxation... For retail, these are OSNO (general), STS (simplified) and UTII (single tax on imputed income). OSNO is set automatically if there is no application for transfer to another system. The tax is 20% of the profit, there is VAT... The application is written during registration or immediately after paperwork.

The types of activity are prescribed in the application on the sheet "Information about codes according to OKVED" during registration individual entrepreneur in the bodies of the Federal Tax Service. Have legal entities activities should be reflected in the charter. All these data are reflected in the Unified State Register of Legal Entities and the Unified State Register of Legal Entities. It is important to choose such codes so that you can use them to maintain one taxation system.... Only one is chosen as the main one.

OKVED-2 codes with 2019 decryption for individual entrepreneurs and LLC

The company needs to add new codes in the event that they were not indicated in the Charter. At the same time, the addition of a new OKVED code entails changes in the Charter, which must also be recorded in the tax office. For LLC, when introducing new classes of activity, a state duty is provided.

When specifying OKVED codes, keep in mind that some activities have their own nuances. For example, if you specify the provision of services as an additional class security company, then they must have a license for this type of activity. Otherwise, you are not allowed to do it.

OKVED codes for online store 2019

Economic codes need to be selected according to a fresh classifier. Today it is the OKVED 2 classifier, which has been in effect since July 2016. The old classifier, which operated before it, is already pretty outdated and does not correspond to modern realities. You can find a complete list of codes on the Internet, there are a lot of such sites. For example, here is a convenient site: http://www.buxprofi.ru/spravochnik/okved-2

If you engage in activities that are not included in your list of codes when registering an individual entrepreneur, then you will be fined 5,000 rubles. The penalty is certainly not great, but still nice. Therefore, we advise you to specify as many codes as possible at the stage of registration of an individual entrepreneur.

OKVED: retail trade in non-food products

• household items, including textiles;
• clothes;
• underwear;
• fur products;
• accessories, hats;
• headdresses made of leather;
• shoes;
• shoes made of any material;
• household electrical appliances;
• household appliances, as well as sewing machines;
• radio and television equipment;
• photographic as well as optical equipment;
• electric heaters;
• electrical household appliances.

Section G contains retail and wholesale trade without transformation of goods of any kind, as well as services that accompany the sale of goods. Trade in this case is the final stage of product distribution. This group also includes car and motorcycle repairs. It is worth noting that selling without conversion is a standard activity such as classification of goods, sorting, ordering, mixing, bottling, repackaging of wholesale into small lots, storage of frozen or chilled products.

Okwad retail 2019

Hello! Please tell me which code of the main type of activity of OKVED should be indicated and what additional types of activity? We are going to open an individual entrepreneur and sell building materials, floor coverings and other related building materials through specialized outlets Wholesale and Retail. Thanks in advance!

So, applying OKVED 47.11, the entrepreneur, first of all, officially declares his intention to engage in retail trade. The subsequent decoding of this code makes it clear where and what this entrepreneur will trade, which is very importantbut, both for controllers and for statistical government bodies.

Wholesale of fishing goods okved 2019

The activity of subleasing the leasing of real estate or non-residential property rented by someone should be identified by codes OKVED Activity representative offices of foreign and Russian legal entities. The activities of representative offices of foreign and Russian legal entities should be identified, depending on the types of activities established constituent documents, usually with the following codes: Activities for the provision of signaling and communication. Forestry activities, including agricultural forestry, should be identified by OKVED codes. Activities of the general contractor in construction. The activities of the general contractor in construction are identified by the code Mushroom processing activities. Mushroom processing activities are identified by the code Activities for the collection of antlers.

For newly created individual entrepreneurs, the first year is now on the Premium tariff as a gift for free. Repair of household appliances, as well as removal of household appliances from city residents, repair and sale. I want to open an online store of goods for confectioners, such as: What codes should I choose for an internet store and for a regular store. Please help me which OKVD code to choose if we want to open a retail trade. What code is suitable for opening a non-specialized store of church and religious utensils for scarves, vestments, candles, wooden corners for an icon and other church items. Olga, for online sales, a code is suitable What other goods will be sold in it, besides religious ones? Julia, the codes may suit you: I am an artist, I want to sell my work and the work of friends, paintings-paintings, decorative trays, painted vases and other trifles There is no room for a store. Activities for the implementation of direct sales of fuel with delivery to the client's address. Off-store retail auction activities, excluding Internet auction sales.

OKVED codes for an online store

The fundamental difference between an LLC and an individual entrepreneur is that in the event that a property penalty is imposed on the individual entrepreneur, all of his property falls under attack, while the founders of the LLC are liable only within the limits of their share of the founding capital.

• It should be borne in mind that according to Resolution 612 of September 27, 2007, the rules for the sale of goods by remote method are established. Before opening a store, you should definitely familiarize yourself with them.
  This regulation regulates the order of interaction between sellers and buyers. From the text of the decree, you can find out what obligations the seller bears and what rights are vested in the buyer.
• Also, be sure to read the consumer protection law.... This law details the rights and obligations of sellers and buyers.
  In addition, a detailed study of consumer protection law will help to avoid problems with the law and conflict situations with buyers. The law contains information on what terms exist for exchange and return. different categories goods proper and inadequate quality what legal rights the buyer may have against the seller.
• It is also recommended to write a request in tax office at the place of registration and find out what taxes will need to be paid and with what frequency.

Information technologies are very quickly being introduced into the life of mankind and it would be foolish for people with an entrepreneurial streak not to use these technologies for their own benefit and profit. Organization of business processes through Information Technology also must undergo legal registration, during which the entrepreneur will definitely have to face the indication of the OKVED code. In this case, it will be OKVED 47.91, but it also has its own nuances.

What does this include

This type of entrepreneurial activity is gaining popularity all the time, because it is convenient not only for the entrepreneur himself, who in this case does not have to deal with renting a store and hiring workers, but also for buyers who can fully consider the range right at home, in comfortable position. The buyer has the right to consider reviews, conduct analysis, as well as the opportunity to go to the site thirty times and make sure that he really needs this product.

But not only the sale of goods and services via the Internet falls into this category. It also includes the organization of the business process using catalogs, advertising brochures, when the customer receives catalogs and brochures by mail, sales made using television, radio, etc.

And for everyone a separate kind the implementation process will apply its own qualifying classification mark, indicated after the main four digits of the code. For better understanding. Worth considering decoding OKVED 47.91.

Detailed transcript

The above code is exactly trade, as evidenced by its belonging to section G in the classifier. This section has completely integrated the retail and wholesale distribution processes.

• The first part of code 47 - says that we are dealing with retail trade.
• 9 - a clarifying meaning in the form of the number nine, makes it clear that the trade process is carried out independently of the market, without the use of stalls or shops.
• 91 - full code, gives an idea that trading is carried out using mail or the Internet.
• Additional clarifying values ​​can fully explain exactly how the trading process takes place: 47.91.1 is used for trading by mail, OKVED 47.91.2 is used for trading on the Internet, 47.91.3 implies implementation on an Internet auction, 47.91.4 - is indicated if trade through television or radio.

So, for an entrepreneur who has decided to bypass all the problems associated with renting space and organizing the sales process, including hiring salespeople, online retail is perfect. OKVED code 47.91.2, the decoding of which is exactly this, will need to be indicated in the documents that will be submitted for registration in tax authorities... If the entrepreneur indicates 47.91 in the documents, then this automatically implies the possibility of using all communication channels for him.

What kind OKVED codes to choose for an online store?

At legal registration of your online store, you need to indicate the types of activities of your company. These codes are taken from the all-Russian classifier types of economic activities.

Specify with the main code:
47.91 - Retail trade by mail or information and communication network Internet.

47.99 Other retail trade not in shops, stalls, markets
62.09 Other activities related to the use of computers and information technology

You can also choose and additional codes, which in your opinion can be useful to you in the future. For example, for an online store of Chinese tea, you can use OKVED 47.29.35 "Retail trade in tea, coffee, cocoa in specialized stores"; for an online store of women's cosmetics, it would be nice to additionally indicate 47.75 stores ", and for an online clothing store code 47.71" Retail trade in clothing in specialized stores. " It makes sense to indicate all these codes if you are going to sell your goods through offline retail outlets.

If possible, try to provide for all the types of activities you need and indicate them when registering a company. If in the future you want to expand the range of goods you sell or services you provide, you can always make the necessary changes to this list.

At least four characters must be specified.

You can download the form from our website

The problem of choice: individual entrepreneur or LLC for an online store

All online retailers face this question when opening their first business, because it is simply necessary to conclude contracts with suppliers and organize the first deliveries. The absorption of information from the Internet begins, and calls to friends-lawyers begin. As a result, a heap of information, and what to do is not always clear.

O by myself legal form for online stores in Russia have not yet come up with. In this regard, the choice is not great, individual entrepreneur or LLC (I hope those wishing to open joint-stock company there is no share registration procedure).
You can see the table - "?"

Taxation system for an online store

The best option for starting an online store is the simplified taxation system (simplified taxation system). Next, you need to select the tax rate, with a simplified taxation system, there can be 2 of them:

• income (6% of all income received for the year)
• income-expenses (15% of the difference between income and expenses)

The choice is quite simple, if you are going to trade a high-margin commodity, choose the first option, if a low-margin commodity, the second. If you are not going to spend more on anything other than a product - the first option, if you plan to invest well in advertising, rent an office, hire employees - the second. Everyone for himself can figure out which option is most suitable for him.

Example:

We sell snowboards, buy for 2000, sell for 10,000. If you choose the first option, the tax will be 600 rubles, with the second option - 1200 rubles. BUT if we sold only one snowboard for the whole month and paid 6,000 rubles for the office rent, the tax will be 300 rubles when choosing the second option. This is a very rough calculation, without taking into account various deductions, BUT this is quite enough to understand the meaning.

Do I need a checking account for an online store?

If you settled on an LLC, then it is mandatory to open a current account, and a seal is also required. If you chose an individual entrepreneur, you do not need to open a current account and not have a seal, however, without a current account it will be difficult for you to receive cash for paid orders. In this regard, the recommendation is still to spend a little time, go to the bank, conclude an agreement for settlement and cash services, open an account.

Legal address for the online store

The legal address of the individual entrepreneur is the address of the place of residence (stamp in the passport). The legal address of an LLC is provided, as a rule, by the lessor when renting an office. As a rule, novice online retailers do not have offices; firms offering legal addresses for rent for a moderate fee can come to your aid.

Who will design the online store?

If you want to save money at the first stage, you will have to do everything yourself. It is not so difficult to take the necessary set of documents, fill it in, certify it with a notary, take everything to the tax office, then go to all non-budgetary funds and register.

If you want to save time and money, you can contact one of the companies that provide services for the registration of legal entities and individual entrepreneurs. For a reasonable fee - they will do all the work for you and also make the seal. The choice is yours. We tried on our own and attracted companies, with companies it is easier and faster.

What to do with a pile of documents?

After you register as an individual entrepreneur or LLC, you will have several papers in your hands, indicating the opening of a new business. So, what is next?

Next, you need to keep accounting and submit the necessary reports. For the very beginning, when the number of operations is small enough, you can use services on the Internet, such as "My business" or analogs. Further - it is better to hire your own accountant (for the beginning, coming).

P.S. Many online businessmen who create their first online stores do not deal with the preparation of the necessary documents at the first stage. The logic is simple - if there are no sales, there will be no signs of entrepreneurship, there is no need to pay taxes or register Required documents... Sales will go - we will think. If we talk about our experience, then we followed the same path. At first there was an idea, then a website, then the first sales, and only then began to think about registration and choosing a legal form. The advantages of this option are that you do not "take a steam bath" on all "paper" questions, you are only engaged in sales. The head is filled only with the questions of the first sales. Cons - moral discomfort). Which way to go for you, decide: what is more important for you - to get the first sales and organize uninterrupted supplies and then do everything or spend a lot of time in the absence of sales. What if they will not exist at all, what if you have chosen a "dead niche"?