Handel w internecie rządzi się swoimi prawami. Kwestia podatków jest dość zróżnicowana. Inaczej rozliczać się będzie nabywca, inaczej sprzedawca prywatny, jeszcze inaczej przedsiębiorca.

Czym jest transakcja na odległość? Otóż wliczane w nią są wszystkie umowy, których elementy (oferta, uzgodnienie warunków) zostały zawarte przez internet, telefonicznie, lub za pomocą usług firm kurierskich. Jeśli oferta zostanie negocjowana w lokalu jednego z przedsiębiorców, lecz ostatecznie zostanie ona zawarta na odległość, wówczas nie można jej zaliczyć do transakcji na odległość.

Informacje, które powinny znaleźć się w ofercie aukcji internetowej:

  • Opis firmy przedsiębiorcy
  • NIP przedsiębiorcy
  • adres i siedziba firmy
  • informacje o produkcie
  • dane do kontaktu

Sprzedaż w internecie należy podzielić na sprzedaż prowadzoną przez przedsiębiorców, oraz sprzedaż prywatną. Ważną informacją jest to, że kupujący od prywatnego sprzedawcy przedmiot o wartości wyższej niż 1000 zł, powinien zapłacić podatek od czynności cywilnoprawnych.

Osoba sprzedająca poprzez firmę, powinna rozliczyć się z podatku według tego, z jakiej formy opodatkowania korzysta – podatek liniowy, ryczałt ewidencjonowany, karta podatkowa. Wartościową informacją dla sprzedającego jest to, że jeśli sprzeda on produkt nabyty w czasie krótszym niż 6 miesięcy, nie będzie zmuszony zapłacić podatku dochodowego.

 

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