Subject The article considers the specifics of accounting for software selling and granting the right to use it via the Internet. Objectives The study aims to review legal regulations pertinent to software sale using modern retailing forms and information technologies, and to identify key problems and solutions. Methods The paper involves methods of systems approach, logical and comparative analysis, historical analysis, legal comparison, formal analysis, etc. Results We examine available options for payment and delivery of software, procedures for preparation and transfer of transaction documents to the buyer. Special focus is on modern payment technologies such as electronic payment (EP) systems. We highlight the ambiguity of electronic money accounting in the accounts of internet stores, discuss the specifics of documentary evidence, and define areas of improving the legal regulation of selling software online, using modern IT. Conclusion and Relevance Currently, selling software online with the application of new retailing forms and modern IT requires improvement of regulations on electronic payment system functioning. It is necessary to develop regulatory instruments and methodological documents for electronic money accounting, electronic message validation, etc.
Bursulaya T.D. [Financial and tax accounting for an online store]. Bukhgalterskii uchet = Accounting, 2016, no. 10, pp. 81–86. (In Russ.)
Osobennosti i tendentsii razvitiya vnemagazinnoi torgovli Rossii: tekushchee sostoyanie, potentsial razvitiya, regulirovanie [Specifics and trends in the development of non-store retailing in Russia: Current state, potential for development, regulation]. Moscow, NRU HSE Publ., 2011, 111 p.
Taran V.N., Deryabina V.A. [Analysis of payment methods and delivery mechanisms for goods purchased in online stores]. Yuzhno-Ural'skie nauchnye chteniya = South-Ural Scholarly Readings, 2016, no. 1(2), pp. 49–54. (In Russ.)
Savel'ev A.I. Elektronnaya kommertsiya v Rossii i za rubezhom: pravovoe regulirovanie [E-commerce in Russia and abroad: Legal regulation]. Moscow, Statut Publ., 2014, 543 p.
Mussel' K.M. Platezhnye tekhnologii, sistemy i instrumenty [Payment technologies, systems and tools]. Moscow, KnoRus, TSIPSiR Publ., 2015, 288 p.
Pukhov A.V., Matskevich A.Yu., Rego A.V., Ushanov P.V. Elektronnye den'gi v kommercheskom banke: prakticheskoe posobie [Electronic money in a commercial bank: A user's manual]. Moscow, KnoRus, TSIPSiR Publ., 2015, 208 p.
Ivanov V.Yu. [Payment service delivery by mobile operators within the law on the national payment system]. Bankovskoe pravo = Banking Law, 2012, no. 6, pp. 29–36. (In Russ.)
Kucherov I.I. Zakonnye platezhnye sredstva: teoretiko-pravovoe issledovanie: monografiya [Legitimate means of payment: A theoretical and legal study: a monograph]. Moscow, Institute of Legislation and Comparative Law under the Government of the Russian Federation Publ., 2016, 392 p.
Shiganov D. [How to report transactions with electronic money under new accounting rules]. Glavbukh = Chief Accountant, 2011, no. 16, pp. 73–79. (In Russ.)
Vorontsova E.A. [Generation and presentation of information on enterprise's electronic payment tools according to IAS 7]. Vektor nauki Tol'yattinskogo gosudarstvennogo universiteta = Science Vector of Togliatti State University, 2010, no. 3, pp. 208–210. (In Russ.)
Belavin A.V. [Specifics of accounting for funds in electronic form and operations with them in accordance with IFRS and RAS]. Audit i finansovyi analiz = Audit and Financial Analysis, 2013, no. 3, pp. 33–36. (In Russ.)
Kryuchkov V.G., Butenko I.S. [Online payments]. Glavbukh = Chief Accountant. Special Issue ‘Accounting for Trade’), 2004, no. 4, pp. 45–53. (In Russ.)
Ledeneva Z.N., Rudakova O.V. [Payments with electronic money: Accounting and taxation]. Nauchnye zapiski OrelGIET = Scientific Journal of OrelSIET, 2011, no. 1, pp. 58–62. (In Russ.)
Bogdanova A.R. [Calculating accounting with the use of electronic payment systems]. Vestnik Volzhskogo Universiteta im. V.N. Tatishcheva = Vestnik of Volzhsky University n. a. V.N. Tatischev, 2010, no. 21, pp. 34–38. (In Russ.)
Kuchinskii A.V. [Current state and areas of improving the accounting treatment of money and its electronic equivalents]. Ekonomicheskie nauki = Economic Sciences, 2009, no. 61, pp. 343–346. (In Russ.)
Savel'ev A.I. [E-commerce in Russia without electronic digital signature: Illusion or reality?]. Vestnik grazhdanskogo prava = Civil Law Review, 2013, no. 3, pp. 43–88. (In Russ.)
Belousova M. [Selling through online stores]. Audit i nalogooblozhenie = Audit and Taxation, 2007, no. 12. (In Russ.)
Danchenko S.P. [Electronic document processing]. Nalogovaya proverka = Tax Audit, 2015, no. 4, pp. 32–43. (In Russ.)
Pershin A.N. [Electronic document and electronic message: Notion and peculiarities of search in electronic environment]. Nauchnyi vestnik Omskoi akademii MVD Rossii = Scientific Bulletin of Omsk Academy of the MIA of Russia, 2015, no. 3, pp. 34–38. (In Russ.)
Karev Ya.A. Elektronnye dokumenty i soobshcheniya v kommercheskom oborote: pravovoe regulirovanie [Electronic documents and messages in the stream of commerce: Legal regulation]. Moscow, Statut Publ., 2006, 320 p.
Nikitina V.Yu. [Electronic money: Financial and tax accounting]. Bukhgalterskii uchet = Accounting, 2012, no. 10, pp. 51–54. (In Russ.)
Ilovaiskii I.B., Marchukova V.A. [Legal nature of the concept of electronic documents and messages exchange in the domestic and international law]. Nauchnyi vestnik Volgogradskogo filiala RANHiGS. Seriya: Yurisprudenciya = Scientific Bulletin of Russian Presidential Academy of National Economy and Public Administration. Series: Law, 2016, no. 2, pp. 67–71. (In Russ.)
