Electronic commerce

Electronic trade in goods is an entrepreneurial activity for the sale of goods to individuals, carried out through information technology through an online store and (or) an online platform, while observing the following conditions:

- registration of transactions for the sale of goods is carried out in electronic form;

-payment for goods is made by non-cash payment;

-the availability of its own service for the delivery of goods to the buyer (recipient), or the presence of contracts with persons providing services for the carriage of goods, courier and (or) postal activities.

An online store is an information system located on the Internet, designed to sell goods on its own Internet resource.

Internet site is an information system located on the Internet that provides intermediary services for organizing electronic trade in goods.

Taxpayers carrying out activities in the field of electronic trade in goods are subject to registration as a taxpayer carrying out certain types of activities.

At the same time, registration as a taxpayer carrying out certain types of activities - electronic trade in goods, is carried out on the basis of a notice of the beginning or termination of activities as a taxpayer carrying out certain types of activities.

This notification is submitted to the tax authority no later than three business days before the start of a particular type of activity.

A taxpayer carrying out electronic trade in goods reduces corporate income tax by 100%, applied if the income from electronic trade in goods, taking into account the excess of the amount of positive exchange rate difference over the amount of negative exchange rate difference arising from transactions in such activities, is not less than 90% of the gross annual income.