Consultation needed regarding taxation and accounting for an individual entrepreneur of the 3rd group (without VAT) engaged in intermediary/agency activities.
We have: An individual entrepreneur of the 3rd group who owns a website where several dozen sellers - other individuals - sell their products.
Needed: An effective scheme that will allow our individual entrepreneur to receive not the entire amount of sales from the website to their own account, but only their agency fee (10-20% of the sale). Accordingly, to pay taxes only on their own income, not on the income of all sellers on the website.
The consultation should address the following questions:
Can an individual entrepreneur of the 3rd group operate as a multi-vendor marketplace (a website with multiple sellers)?
If not, what is the optimal organizational form for this?
If yes, how should relationships with sellers be formalized (agency agreements, etc.)?
How should payments to sellers and interactions with them be accounted for?
Should the individual entrepreneur settle with sellers only from their own account, or is it possible to split the payment before transferring to the account?
If the individual entrepreneur settles with sellers from their own account, is it possible to indicate in the financial statements not the entire sales amount, but only their agency fee?
Is there a legal way to sell goods from individuals who are not registered as individual entrepreneurs, but are simply individuals?
In case of qualified answers to all questions, we are willing to consider further outsourcing this project to an accounting service provider.
