Legal regulations concerning the Internet sphere are more and more common and concern more and more detailed topics. The internet itself has undergone an incredible metamorphosis over the past two decades; the wild west stage of the beginning of this millennium is long behind us. Due to the transfer of a large part of companies' activities to the network, including trade, its regulation by state and international bodies was inevitable. They are used to systematize the relationship between the seller and the consumer. So how do you follow them and introduce them to your online activities? In this post, you will learn how to comply with the currently applicable regulations, thus securing your online store in legal terms. What do you need to know when starting an online business? When opening an online store where you will offer your products and services, you must complete all the formalities related to its operation. Before you start your business, however, you should know the answers to a few questions:
- Does online business require running and registering a business?
- What taxes should be included when selling online?
- Is a cash register required for online sales?
- What information should be included in the store regulations and privacy policy? Online business activity According to Polish law, each business activity should be registered and reported to the relevant authorities, there is a certain gateway that does not require it. From May 2018, the so-called The Business Constitution, i.e. a package of laws that facilitate running and setting up your own business. As part of it, you can conduct the so-called unregistered activity, which does not require setting up a company. However, due to the limitations placed on this model, it is recommended that any internet entrepreneur start a business. Pursuant to the Entrepreneurs' Law Act, unregistered activity must meet the following conditions:
- the income due from it does not exceed in any month of operation the equivalent of 50% of the minimum wage,
- must be run by a person who has not conducted any business activity within 60 months of commencing unregistered activity. From January 1, 2020, the minimum remuneration for work is PLN 2,600. When conducting unregistered activity, our due income may not exceed PLN 1,300. If this amount is exceeded, we are required to register a business. Undeclared activity is also not applicable under the civil partnership agreement.
The choice of the form of taxation When operating on the Internet, we are obliged to choose one of the forms of running a business and appropriate accounting for the income generated by it. When operating in the network, there are no restrictions on the choice of the form of running a business. When choosing an individual business activity, the owner can choose whether he will be taxed with personal income tax or flat tax. When deciding on this form of settlement with the tax office, you should keep accounting books or a tax book of revenues and expenses. In addition, when selling on the Internet, apart from income tax, we are obliged to specify the rate and remit VAT, i.e. the tax on goods and services. A fiscal cash register is required to record it, hence the obligation to have it.
How to correctly write the regulations of an online store? According to Polish legislation, the store regulations are a substitute for a purchase and sale contract in online commerce. It is he who defines all the conditions for the purchase, transfer, return and complaint of goods, which is why it is one of the most important documents that an e-commerce platform owner must have. In the relationship between an entrepreneur and a consumer online, it is the former that is responsible for presenting the terms of sale in a clear and simple manner. The amount of information required to be provided is determined by the provisions on consumer rights.
What should the online store regulations contain? The law makes it clear that before the sale can be made, the consumer must be informed of many details regarding the transaction. This obligation may be fulfilled at any time, but not later than at the time of making the purchase. The easiest way to do this is to include this information in the regulations that the user has to accept before finalizing the purchase. The regulations must contain, inter alia, information about: • main features of the benefit, • identification data, in particular information about the company, body that registered the business, as well as the number under which it was registered, • information about the company's address, e-mail address and telephone or fax number, if available, at which the entrepreneur can be contacted, • information about the address to which the submission can be made
Complaints,
• information on the total price or remuneration for the service or benefits, including taxes,
• information on the method and date of payment,
• information on the method and date of the performance or benefits provided by the entrepreneur,
• information on the complaint handling procedure applied by the entrepreneur,
• information on the method and date of exercising the right to withdraw from the contract,
• information on the entrepreneur's obligation to deliver the goods without defects;
• information on the existence and content of guarantees and after-sales services and the method of their implementation;
• information on the possibility of using extrajudicial means of dealing with complaints and redress as well as the rules of access to these procedures.
Privacy policy - what is it about?
Another important document that should appear in the online store is the privacy policy. Although this document is not obligatory, law experts on the Internet recommend its creation. Why? Because it significantly facilitates the fulfillment of information obligations regarding the protection of personal data. To run an online store, it is necessary to process them at every stage of the purchasing process, from creating an account to providing information about shipping. Information on the processing of personal data must be easily accessible and transparent, in clear and simple language.
Summary
As you can see, opening an online store is associated with a number of conditions, which, however, should be well met in order not to risk penalties and unpleasantness related to failure to comply with them.
