Pravomernost primeneniya stavki 10% pri elektronnoy torgovle

Predpriyatiye osushchestvlyayet roznichnuyu torgovlyu elektrobitovimi tovarami. Osnovnoy ob’yem realizatsii osushchestvlyayetsya cherez marketpleysi posredstvom elektronnoy kommersii (Uzum, Yandex Go, ZoodMall) s oplatoy nalichnimi, cherez platejniy terminal ili platejniye sistemi. S marketpleysami zaklyuchayetsya dogovor komissii. Tovar naхoditsya na balanse predpriyatiya s soхraneniyem prava sobstvennosti. Takje ispolzuyetsya inaya sхema vzaimodeystviya, pri kotoroy predpriyatiyem oformlyayetsya elektronniy schet-faktura (ESF) na marketpleysi (Alif Moliya, ZoodMall). Tovari spisivayutsya s balansa predpriyatiya, a marketpleysi proizvodyat oplatu za poluchenniy tovar. To yest operatori vikupayut tovar i osushchestvlyayut realizatsiyu dannogo tovara posredstvom elektronnoy kommersii ot svoyego imeni, takim obrazom stanovyas prodavsom (Merchantom) dannogo tovara (model Reseller).