Features of accounting and taxation of operations for the sale of goods on marketplaces

Abstract

Importance: сurrently, the fastest growing sales channel is trading on marketplaces. Despite the considerable popularity of this form of trading, accounting and taxation of settlement transactions between the seller of goods and the marketplace raise many questions. Purpose: study of current issues of accounting and taxation of transactions for the sale of goods on marketplaces (documentation, accounting and taxation of the seller of goods and the marketplace, features of accounting and taxation of the provision of marketing tools to buyers). Research design: in the course of the research, methods such as analysis, synthesis, comparison were used, the consequence of which is the logical conclusion about the need to study certain issues of accounting and taxation of operations for the sale of goods on marketplaces. Results: the authors gave recommendations on documenting (the procedure for preparing primary accounting documents for the services provided by the marketplace), reflecting synthetic and analytical accounting of operations for the sale of goods on the accounts, both from the seller of goods and from the marketplace. Particular attention is paid to the procedure for calculating VAT and income tax on transactions related to the sale of goods. The main types of discounts used on marketplaces are systematized, with their reflection in accounting.