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In the age of modern technology, the Internet - an essential thing in people's daily live.

Nowadays, more and more people learn a worldwide network of open spaces and in many ways benefit from it profit.

However, carrying out economic activities through an electronic network, many people forget that e-commerce and is taxable.

Let us consider some types of taxes and the problems that arise from their use in the field of "online" business.

With regard to the specifics of VAT in e-commerce occurs with certain implementations of the subject character.

It is not always possible to accurately determine whether the object is implemented by the service or item yet.

This primarily refers to the products that can be provided on a physical medium or via the Internet and a variety of cloud servers in the form of encoded data, the program code.

Another problem is the application of VAT to e-commerce is associated with the uncertainty of the legal status of virtual goods.

It is known that the taxation of e-commerce is largely dependent on the skill of goods sold or services rendered to the economic and legal points of view.

Thus, from VAT are exempt implemented a computer program, and the rights to use these results of intellectual activity on the basis of a license agreement.

In this regard, there are a number of obstacles to the application of this provision in relation to the massively multiplayer online games and virtual goods, which are realized in the game.

The legislation of most countries in the world, including Russia, can not determine the legal nature of such virtual objects such as game cards, additional armor, abilities and skills of the character that the player bought for real money.

Pretty common practice, when game developers are trying to apply to virtual goods the action of the license agreement, the terms of which the user accepts before you start the game.

According to the terms of such contracts, all virtual objects that can be purchased for in-game or real money is the intellectual property of the developer, and therefore, the user does not acquire any whatsoever of the rights in respect of such objects, except for the right of use to the relevant license conditions .

If you take this approach, it turns out that the implementation of this kind of goods should not be subject to VAT in the same way as the implementation of the game.

Meanwhile, the Federal Tax Service of Russia believes otherwise.

Implementation of virtual goods is a service, not giving the right of use of objects under a license agreement.

Imagine that the user acquires an advanced weapon in the online game, it is important to bear in mind that it becomes not just a bunch of pixels and not "dead" the source code, it gets the possibility to use their new weapons in the game, interacting with other players.

From this point of view, the game developer provides the user name of the service.

At the same time, the licensor under the license agreement, as a rule, only agrees to grant the right of use of intellectual property in certain ways, but it does not ensure the implementation of the licensee of such rights.

However, it would be wrong to deny that virtual goods are a number of characteristics that allow them to be attributed to the objects of intellectual property.

They are created as a result of intellectual activity developers (artists, programmers, animators) are immaterial, and are creative.

With this problem faced by the company Mail.Ru Games.

They are engaged in the production of computer games online.

Revenues are estimated in billions, and arrears of VAT was finally about two hundred million.

The trial has been a long time, and developer tried to prove that the sale of those same virtual goods is the result of intellectual activity, rather than the provision of services.

Mail.Ru Games Company prescribes the agreement on transfer of exclusive rights, which indicates that there is a kind of software, but the court found that the contract is mixed, because in it there is also the provision of services.

This is due to the fact that the player, setting the game on your own computer, has the code in its entirety, but to go further, he must pay, and when it is done payment, he can go to the next level.

This money paid for the next level, go to the virtual currency that you can spend in the game.

Thus, the ratio for the implementation of virtual goods can not be viewed only from one side.

They are complex and include relationships as related to intellectual property and property relations.

If license fees for virtual goods is not subject to taxation as a result of intellectual activity, the fee for the services to ensure the use of virtual goods in the game is subject to VAT.

In this regard, the amount paid by the user should be separated for tax purposes for the license fee and payment for services.