Tax found a new source of replenishment of the budget — the SFS is “remembered” on taxes, which may charge sales Ukrainians their used things, including over the Internet. The rule allows to tax the income of individuals from sale of property, which is still not taxed, the taxation code of Ukraine, but it is almost never used.
We are talking about selling through consignment shops, online worn clothes, furniture, household appliances, etc. That is just the fact that, unlike housing, transport, land does not require registration at change of the owner (in these cases, the tax is charged to the seller automatically). Experts say that “under the hood” hits the thrift shop and maybe pawn shops, but note that collecting the tax will not be easy, and budget revenues will be minor.
TAX. As explained to us, the SFS, under the Tax code, the tax shall be any income citizens, including from the sale of personal property — 18% of the amount of the income and the 1.5% military tax. While GFS will start checking consignment shops, as they are tax agents. That is, the Commission must, after the sale submitted for Commission things to keep with her owner also 19.5% of the amount, to the results in his hands, and remit to the state budget. If they do not — you will pay a penalty of 10% of its value, plus the amount niedergang tax.
But pawn shops do not have to do, they should just take the customer’s data (name, identification number) and, if the item is not purchased, report it to the SFS. And the tax check, paid whether the client of a pawnshop tax on earned income. But when it begins to operate the innovation in SFS has not yet commented. In question until and online retail individuals. “All explanations will be later” — said we press Secretary, SFS Nadezhda Veselova.
IN STORES. In one of the thrift stores Kiev has assured us that all customer data they have and if they received clarification from the GFS, how to take tax from the customer, they will perform: “While we, in addition to a fee for their services, charge 5% tax on the sale of movable property and a 1.5% military duty, and clients about it warn at once.”
“Today,” found the opinion of one of the largest representatives of online trading in Ukraine, about new ideas Gospitalniy service.
“Make a claim to ordinary citizens for selling used things is quite difficult. There are several reasons. As a minimum, you need to prove that b/a thing is a commodity, and with that there are some difficulties. Strictly speaking, according to the law, income from the sale of its natural b/the goods was to be taxed on the income of natural persons (personal income tax). However, the Tax code of Ukraine, among taxable personal income tax types of income, there is an interesting paragraph 164.2.20, which sounds like “other income, excluding specified in p. 165″. Selling your used/goods not specified in paragraph 165 in the list of those cases when personal income tax is not paid,” said the head of the legal Department Alexey King.
Moreover, as the expert, physical persons in Ukraine has never been an effective mechanism for adjusting the tax, which would take into account the cost of purchasing this product (bought for 100 UAH. sold for 50 UAH. total income minus 50, respectively – the tax is not paid).
It turns out that for sale one used/sofa fiscal service may claim up as a shop selling a sofa (for failure of a withholding agent) and the seller, not reporting for personal income tax from the amount received from the sale. You can argue about whether a used sofa that is a “commodity” because the wording in the Tax code is very blurred.
“It is also worth noting that Internet sites, in contrast to thrift stores and pawnshops, do not accept the goods on sale. They serve as a place where you can advertise about any products, including b/y. Accordingly, the questions on taxation of b/a products for them are out of date,” added King.
Lawyers: not all caught
Lawyer Vladimir Stolitny says that to pay tax you will have someone who is officially working with the Commission. “No total check from the GFS are not necessary, since the stores are interested to work in the legal field is after all a paying customer, not them. The same goes for the Lombards, another issue is that there is not always properly documented receipts of the mortgaged property”, — explained to us Stolitny.
But take some money from those who trade through the Internet is problematic, I’m sure Stolitny. Even if we manage to identify the person who submitted the announcement of sale, it is almost impossible to prove the fact of sale, for example, a wardrobe or bike, as the goods and money are passed from hand to hand without witnesses.
The fact that effective control of Internet trading, no confirmed partner of law firm Denis Skipton. “According to the law, contracts between private parties can be in written or oral form, without registration thereof, — told us Skipton. Besides, private individuals are not tax agents, in contrast to a number of legal entities, so if there is a transfer of goods from a private individual to a private individual without making any changes to the registers (auto, property), the taxes are not paid, because this just does not appear anywhere”. According to Skipton, theoretically, people should specify the income from the sale of property in their annual declarations. But effective control to date, there is, as there is no compulsory Declaration, and the maximum amount for cash payments is quite high (50 thousand UAH), so to track such operations impossible.