Do you want to make money online? Watch out for the authorities<

The sale of goods through auction servers or online bazaars offers an interesting possibility of extra income. In this way, many mothers on maternity leave improve their family budget. Of course, online sales also apply to students. Unfortunately, they often do not realize that their actions violate several regulations. And they could easily pay for it.

Resale on the Internet requires a trade license

According to the Trade Licensing Act, a trade is a systematic activity carried out independently, in its own name, at its own risk, and for the purpose of making a profit. The sale of goods on the Internet is undoubtedly independently operated by the seller, under his responsibility and with the intention of making a profit. However, the question of consistency is unclear.

If any activity that is normally governed by the Trade Licensing Act is carried out on a one-off basis, it is not a trade. In this case, it may be a one-time sale of clothing or other goods in an online auction. However, if a natural person sells seasonal goods regularly every year and in the same period of time, the continuity condition will be met. It should be noted that the trade licensing authorities assess each case individually. In the case of identified repeated sales, it can be assumed that the activity will be considered a trade. Read also: In which cases can you do business without a trade license?

Specific examples of "extra income" on the Internet

1 Student sells through auction servers

A one-off sale for the purpose of making a profit will be taxed as other income according to § 10 of the Income Tax Act. The tax base is income reduced by expenses demonstrably incurred to achieve it. However, if it is a repetitive activity, ie systematic for the purpose of profit, it will be a trade.

According to the Trade Licensing Office in Prague 3, a trade is a sale through auction servers. This is the subject of business "Production, trade and services not listed in Annexes 1 to 3 of the Trade Licensing Act", with the field of activity No. 48 - wholesale and retail, No. 49 - pawnshop and retail sale of second-hand goods, said Petr Říha, head of the trade department .

2) A woman on maternity leave sells repeatedly through online bazaars of clothing

The Trade Licensing Office considers regular resale through online clothing bazaars, as in the case of sales through auction servers, to be a trade. This is a branch of wholesale and retail activity or pawnshop activity and retail sale of second-hand goods. Read more: Avonlady also needs a "self-employed person"

However, the health insurance company also commented on the situation. According to Jiří Rod, spokesman for Všeobecná zdravotní pojišťovna, it is very likely that this is a continuous activity and, in order to achieve a profit, which requires a trade license. However, there is a possibility that the other income is taxed according to § 10 of the Income Tax Act. And even though this is a recurring income. It can be a random activity by its nature. The last option is that it is not income that would be subject to tax. This concerns the possibility of a woman selling maternity clothes (children's clothes). It would mean that he does not buy clothes in order to make a profit, said Jiří Rod.

And won't a woman lose her maternity leave at a proven resale? If she receives a maternity allowance (PPM) from her job, she does not have to worry about taking the benefit. If it is subsequently proven that she was self-employed and at the same time received PPM from employment, PPM benefits will not be taken from him. Pursuant to Section 16 of the Sickness Insurance Act, the insured person is not entitled to the payment of sickness benefit, maternity allowance and nursing allowance for the period during which he / she carries out, benefits or personally performs self-employed activity in the insured activity from which these benefits belong, explains Jana Buraňová from CSSA communication department. This means that PPM, on the other hand, would be taken away from a woman who receives this benefit from self-employed persons' insurance. Therefore, women entrepreneurs in particular should be careful.

3) The student creates a website

The student creates a custom website and it is not an agreed employment relationship or an agreement to perform the work. As in other cases, if the activity is not one-off but repeated and for the purpose of making a profit, it is a trade. According to the Trade Licensing Office, this activity requires a trade license No. 56 - providing software, consulting in the field of information technology, data processing, hosting and related activities and web portals and No. 62 - preparation and elaboration of technical designs, graphic and drawing work.

They walk with the water jug ​​until the ear breaks

As Jana Kaslová, the spokeswoman for the Financial Directorate in Prague, answered for the Podnikatel.cz server, the territorial financial authorities also focus on sales made via internet auction portals as part of their search activities. All the information obtained about the entities that make sales in this way is very carefully analyzed and evaluated. They focus mainly on larger traders. For example, they find out whether sellers have filed income tax returns, identify sellers who are not registered for VAT, although they have exceeded the turnover, compare the data with data from filed tax returns, verify whether they have the relevant trade license, etc., said Kaslová.