L'ecommerce is a method for companies to reach their customers directly according to a business model B2CBusiness to Consumer, and B2B, Business to Business, which has become enormously popular in recent years.

To avoid incurring sanctionsit is essential to know all the read which regulate the sector. In fact, opening an online shop requires similar practices to starting a physical shop.

An online store must comply with a number of specific rules. In order to be prepared for possible controls, it is essential to rely on experts of the online sales industry who are able to manage every aspect efficiently with the aim of increasing the company's performance.

The E-commerce route by ITS MOVE is structured to train professionals in the field of online sales. During lecture and internship hours, students develop transversal skills that enable them to deepen their understanding of thedigital domaintechnical and managerial aspects of the industry, learning how to design and manage ecommerce activities.

Ecommerce and tax compliance: things to know to avoid penalties

As is the case with the opening of any business on a commercial level, an ecommerce has to comply with a specific regulation, the ecommerce regulation 2023.

The main standards are:

  1. Legislative Decree 114/98 Reform of the regulation of the trade sector, pursuant to Article 4(4) of the Law of 15 March 1997;
  2. Legislative Decree 185/99 implementation of Directive 97/7/EC on the protection of consumers in respect of distance contracts;
  3. Legislative Decree 70/2003 implementation of Directive 2000/31/EC on certain legal aspects of information society services, in particular electronic commerce, in the internal market;
  4. Directive 2002/38/EC et seq. directives and regulations, in the field of VAT.

The first step is to request theregistration with the INPS Merchants' Management with the consequent opening of a VAT number. Exempt from this procedure are those stores that are used only occasionally and invoice an amount of less than EUR 5,000.

Once the paperwork to open a VAT number has been completed, we proceed with theregistration with the Chamber of Commercethrough the Company Registerand proceeded to resolve all the necessary formalities:

  • models for the Company Register;
  • models for theInternal Revenue Service;
  • models for theINPS;
  • models for theINAIL;
  • the SCIA (Segnalazione Certificata di Inizio Attività) for the SUAP (Sportello Unico delle Attività Produttive).

With the practice of Single Communication it is possible to carry out the listed operations all at once. As in any business, at the end of each day the Register of Receipts.

If the ecommerce also ships on European soilregistration with the Vat Information Exchange System (VIES).

On the website of the online store, it is mandatory to specify the information obligations governing the management of information collected on users to fulfil the protection dictated by the Consumer Code:

  • the general terms and conditions of sale;
  • the privacy policy;
  • the cookie policy.

Another key step is to make theidentity of the seller and its datasuch as physical address, e-mail, telephone number, etc.

The conditions of sale must include the right of withdrawal and, consequently, theobligation to return of the good by the consumer and refund by the company.

To sum up, the seven basic steps are:

  1. Opening VAT No.;
  2. Specification of general terms and conditions;
  3. Making theprivacy policy statement;
  4. Indicate the terms and conditions of sale;
  5. Provide differentiated payment methods;
  6. Specify information to fulfil the right of withdrawal;
  7. Indicate the data to find theidentity of the seller and the recognisability of the company.

Given the complexity and continually updated regulations on the subject, relying on professionals can be crucial to avoid being subject to sanctions with regard to ecommerce management.

Author of the article

ITS MOVE - Editor