Keys to mount an E-commerce (2) What imposed have to pay?
If you are giving him gone back to the possibility to undertake your own on-line tent is indispensable that know in advance the duties and obligations that supposes a project e-commerce to level of taxes and taxes.
You do not overwhelm you, we go it to you to clear in this post.
The VAT of an on-line tent
According to the VAT that apply to the products that commercialise, Property determines the percentage that there is pay by recargo of equivalence. The recargo of equivalence is a special regime inside the VAT to the that have to receive you if you are a retail autonomous trader that does not transform the final product that commercialises in the net.
The recargo is of the 5,2 % for the general type of the 21 %. For the reduced, of the 10 %, the recargo will be of the 1,4 %. While, to the type superreducido of the 4 % corresponds him a recargo of the 0,5 %. It pays to the providers directly.
The advantages of this system is that you will not be obliged to do bill, as long as the client no ask it to you, and besides will not have to present neither the quarterly statement of the VAT neither the annual round-up. In case of not opting by the recargo of equivalence, the system of taxation becomes the quarterly payment of VAT to Property.
The key is in the location
The location is very important, that is to say, the place from where make the operations since it is necessary to take that an e-commerce can sell to points out of the country. If the fiscal headquarters of your on-line tent is in Spain and sell to residents in peninsula and Balearic, the VAT will be of the 21 %. In case that your clients reside in Ceuta, Melilla or in the Canarians, will have to issue a bill without VAT, and would clear the tax in the fate (IGIC or IPSI) because we would be in front of an export.
In the case to operate in the European Union, will have to give you of tall in the Register of Operators Intracomunitarios (ROI). This type of sales will be operations intracomunitarias, that is to say, that the passive subject buyer of the tax will be the one who have to clear the tax in his country. By the contrary, if the addressee of the product is a particular person resident in a country of the EU, repercutirá usually and the bills that issue will spend the VAT that correspond to the product.
REGARDING possible sales that make to some country of out of the European Union, if the addressee is a professional, neither will have to repercutir the VAT, since it will be he the one who will have to carry the payment in his place of realisation.
The income tax in e-commerce
It does not be necessary to forget the Tax of the Income of the Physical People (income tax) that has to declare trimestralmente and afterwards has to reflect in the Statement of the Income. We will not be obliged to do any retention in concept of income tax in the sale if only we direct us to the final client and no to professionals. But if we sell our products to skilled professionals, the retention that does will have to indicate.
It remembers that if you are a new autonomous, the retention will be of 7% during the three first years and that have an e-commerce and pay the corresponding taxes, does not avert you do the Statement of the annual Income.
The tax of societies
If your e-commerce this conformed by a society, will have to pay the Tax of Societies, an annual tax that taxes the profit registered in the previous exercise.
For this is necessary to spend an accounting of precise form and detailed and have to know that the type impositivo depend the condition of your business. A percentage of 15% in case of emprendedores, 25% for the SMEs and 20% for microempresas.
In any case, when treating of a type of business in constant evolution, it is necessary to be very attentive to the modifications in the taxation of the e-commerce. To be always up to date and avert evils of head and possible mistakes, the most recommended is to count from the minute one of the creation of your on-line tent with a fiscal aide specialised in this modality of business.
The VAT of an on-line tent
According to the VAT that apply to the products that commercialise, Property determines the percentage that there is pay by recargo of equivalence. The recargo of equivalence is a special regime inside the VAT to the that have to receive you if you are a retail autonomous trader that does not transform the final product that commercialises in the net.
The recargo is of the 5,2 % for the general type of the 21 %. For the reduced, of the 10 %, the recargo will be of the 1,4 %. While, to the type superreducido of the 4 % corresponds him a recargo of the 0,5 %. It pays to the providers directly.
The advantages of this system is that you will not be obliged to do bill, as long as the client no ask it to you, and besides will not have to present neither the quarterly statement of the VAT neither the annual round-up. In case of not opting by the recargo of equivalence, the system of taxation becomes the quarterly payment of VAT to Property.
The key is in the location
The location is very important, that is to say, the place from where make the operations since it is necessary to take that an e-commerce can sell to points out of the country. If the fiscal headquarters of your on-line tent is in Spain and sell to residents in peninsula and Balearic, the VAT will be of the 21 %. In case that your clients reside in Ceuta, Melilla or in the Canarians, will have to issue a bill without VAT, and would clear the tax in the fate (IGIC or IPSI) because we would be in front of an export.
In the case to operate in the European Union, will have to give you of tall in the Register of Operators Intracomunitarios (ROI). This type of sales will be operations intracomunitarias, that is to say, that the passive subject buyer of the tax will be the one who have to clear the tax in his country. By the contrary, if the addressee of the product is a particular person resident in a country of the EU, repercutirá usually and the bills that issue will spend the VAT that correspond to the product.
REGARDING possible sales that make to some country of out of the European Union, if the addressee is a professional, neither will have to repercutir the VAT, since it will be he the one who will have to carry the payment in his place of realisation.
The income tax in e-commerce
It does not be necessary to forget the Tax of the Income of the Physical People (income tax) that has to declare trimestralmente and afterwards has to reflect in the Statement of the Income. We will not be obliged to do any retention in concept of income tax in the sale if only we direct us to the final client and no to professionals. But if we sell our products to skilled professionals, the retention that does will have to indicate.
It remembers that if you are a new autonomous, the retention will be of 7% during the three first years and that have an e-commerce and pay the corresponding taxes, does not avert you do the Statement of the annual Income.
The tax of societies
If your e-commerce this conformed by a society, will have to pay the Tax of Societies, an annual tax that taxes the profit registered in the previous exercise.
For this is necessary to spend an accounting of precise form and detailed and have to know that the type impositivo depend the condition of your business. A percentage of 15% in case of emprendedores, 25% for the SMEs and 20% for microempresas.
In any case, when treating of a type of business in constant evolution, it is necessary to be very attentive to the modifications in the taxation of the e-commerce. To be always up to date and avert evils of head and possible mistakes, the most recommended is to count from the minute one of the creation of your on-line tent with a fiscal aide specialised in this modality of business.
