Internet-shop "" resumes trading

The check in "", conducted by tax specialists with the support of the FSB, so far only temporarily paralyzed the activity of the online store.
As found by Kommersant, the office and the room for the delivery of goods online store by the evening were open to customers, the company is also ready to make out online orders and deliver them by couriers. The appearance of online cash registers gave the FTS a tool for mass checks of the electronics market, but the authorities do not yet have a mechanism for blocking the websites of violators, the market participants state.

The online store "", on Monday suspended work due to inspections of the Federal Tax Service and the FSB, on July 24, removed the announcement of its temporary closure from the site. Office "" in the street Masterkova in Moscow remains closed, but the opportunity to buy goods and order delivery by courier is, told Kommersant in the online store in the afternoon. As of 20:30 in Moscow, the trading room "" was already open, the correspondent of "Kommersant" was convinced.

In the evening of July 23, the Federal Tax Service said that, as part of a joint inspection with the FSB, the agencies "stopped the illegal activities of one of the online electronics stores." "During the operational activities, it turned out that the store does not use online CCP, although it had to switch to a new order from July 1 last year. The revenue received in the tax reporting was not fixed, taxes from such proceeds were not calculated and not paid, "- said the Federal Tax Service.

The source of Kommersant, who is familiar with the situation, clarifies that there is as yet no criminal case. The press service of the Federal Tax Service did not specify the amount of claims to "" and give additional comments.

The requirements for the use of online cash registers came into effect on July 1, 2017 with respect to some entrepreneurs, a full transition to them should be completed by July 1, 2019. In "" were required to install online cash desks a year ago, if the store received cash from customers, the head of the practice of tax consulting "MEF-Audit PKF" Tatyana Kulaevskaya is sure. "To date, only those who do it intentionally have not switched to the use of online cash registers," says Julia Andreeva, project manager of S & K Vertical. Some entrepreneurs have retained the right not to use cash machines, for example, ice-cream dealers, poured kvass, milk, sellers of newspapers and magazines in kiosks, but sellers of electronics and household appliances are not among them, notes Andreeva.

In total, about 45 thousand online stores in Russia, of which 15% are functioning with violations, said Alexander Logunov, chairman of the committee on standardization of the Association of Internet Trade Companies. At the same time, the Federal Tax Service is not yet able to block the online store's website for refusing to install an online cash register, he points out. "If the domain is registered with another person, the online store has a theoretical and practical opportunity to trade," the expert explains. According to Whois, the domain "" is registered for a private person, while the trade through the store's website is conducted by Aleko T LLC.

Nevertheless, with the advent of online cash registers, the Federal Tax Service received a convenient tool for checking Internet retail, the number of which could grow, is expected by Mr. Logunov. "Undoubtedly, the checks will be only tougher," agrees Yulia Andreeva. Tatyana Kulaevskaya also does not exclude the growth of the number and thoroughness of tax inspections, since the penalties for the non-application of CCPs are increased. For the non-application of CCPs in settlements, a legal entity may be fined three quarters or for the entire amount of a calculation made without the use of cash (at least 30,000 rubles). "For repeated use of CCP sanctions are much more serious - the activities of a legal entity can be suspended for up to 90 days, and the head of the organization is disqualified for a period of one to two years," warns Mrs. Kulaevskaya. At the same time, according to the notes to articles of the Criminal Code of the Russian Federation on tax crimes, investigations into them are terminated after compensation of arrears.

Chances of a legal entity to challenge tax claims for the lack of online cash registers are small, lawyers say.

"There is already a judicial practice that speaks about the legality of being held accountable for the failure to apply CCP, if the seller has not proved the impossibility of violating rules and norms due to extraordinary and unavoidable circumstances," explains Andreeva. To avoid administrative punishment, the company needs to inform the tax authority in advance that it uses non-compliant CCP law or does not use an online cashier at all, lawyers note.