Trade- this is one of the most popular and profitable activities, which many of our users choose when registering. In this article, we want to answer your most frequently asked questions about trading:

• When do I need to get a trading license?
• Who must submit a notice of commencement of trading activities;
• What is the difference between wholesale and retail;
• What are the risks for UTII payers in case of incorrect registration of retail sales;
• What is the responsibility for violating the rules of trade.

For our users who have chosen retail trade as their activity, we have prepared the book "Retail Store" from the "Start Your Own Business" series. The book is available after .

Licensed Trade

Trading activity itself is not licensed, but a license is needed if you plan to sell the following goods:

• alcoholic products, except for beer, cider, poiret and mead (only organizations can obtain a license for alcohol)
• medicines;
• weapons and ammunition;
• scrap of ferrous and non-ferrous metals;
• anti-counterfeit printing products;
• special technical means designed to secretly obtain information.

Notice of commencement of activity

The obligation to report the start of work is established by the law of December 26, 2008 No. 294-FZ for certain types of activities, among which there is trade. This requirement applies only to retailers and wholesalers engaged in activities for the following codes :

• - Retail sale predominantly of food products, including beverages, and tobacco products in non-specialized stores
• - Other retail trade in non-specialized stores
• - Retail sale of fruits and vegetables in specialized stores
• - Retail sale of meat and meat products in specialized stores
• - Retail sale of fish, crustaceans and mollusks in specialized stores
• - Retail trade in bread and bakery products and confectionery in specialized stores
• - Retail sale of other foodstuffs in specialized stores
• - Retail sale of cosmetics and personal care products in specialized stores
• - Retail trade in non-stationary trade facilities and markets
• - Trade wholesale meat and meat products
• - Wholesale of dairy products, eggs and edible oils and fats
• - Wholesale trade in bakery products
• - Wholesale trade of other foodstuffs, including fish, crustaceans and mollusks
• - Wholesale trade in homogenized food products, baby and diet food
• Wholesale non-specialized trade in frozen foodstuffs
• Wholesale of perfumes and cosmetics, except soap
• Wholesale of games and toys
• Wholesale trade in paints and varnishes
• Wholesale trade in fertilizers and agrochemical products

Please note that if you just specified these OKVED codes when registering, but do not plan to work on them yet, then you do not need to submit a notification.

The procedure for filing a notification is established by Decree of the Government of the Russian Federation of July 16, 2009 No. 584. before the start of real work submit two copies of the notification to the territorial subdivision - in person, by registered mail with notice and description of attachment or electronic document signed with EDS.

In the event of a change in the legal address of the seller (place of residence of the individual entrepreneur), as well as a change in the place of actual trading activity, it will be necessary to report this to the Rospotrebnadzor branch, where the notification was previously submitted, within 10 days. An application for changing information about a trading facility is submitted in any form. A copy of the document confirming the change in information in state register(form P51003 for organizations or P61003 for individual entrepreneurs).

Wholesale and retail trade

What is the difference between wholesale and retail? If you think that wholesale is selling in batches, and retail is piecework, then you will be right, but only in part. In business, the criterion for determining the type of trade is different, and it is given in the law of December 28, 2009 No. 381-FZ:

• wholesale- purchase and sale of goods for use in entrepreneurial activity or for other purposes not related to personal, family, household and other similar use;
• retail - purchase and sale of goods for use in personal, family, household and other purposes not related to the implementation of entrepreneurial activities.

The seller, of course, does not have the ability to track how the buyer will use the purchased goods, and he does not have such an obligation, which is confirmed by letters from the Ministry of Finance, the Federal Tax Service, court decisions, decisions of the Presidium of the Supreme Arbitration Court of the Russian Federation (for example, dated July 5, 2011 N 1066 / eleven). Given this, in practice, the difference between wholesale and retail trade is determined by the documentation of the sale.

For a retail buyer who makes a purchase for personal purposes, a cash or sales receipt is sufficient, and a business entity must document its expenses, so wholesale sales are processed differently.

To complete a wholesale sale between the seller and the buyer, or is concluded, which is more in the interests of the buyer. The buyer can pay by bank transfer or cash, but on condition that the purchase amount under one contract does not exceed 100 thousand rubles. The primary document to confirm the buyer's expenses is the consignment note TORG-12. If the seller works on the general taxation system, you still need to issue an invoice. In addition, upon delivery of the purchased goods by road, a consignment note is drawn up.

When selling goods at retail, a sales contract replaces a cash or sales receipt. Additionally, the same accompanying documents, which are issued for wholesale trade (waybill and invoice), although they are optional for retail trade. The mere fact of issuing an invoice or waybill to the buyer does not unambiguously indicate wholesale trade, but there are such letters from the Ministry of Finance, in which the department considers that the sale, drawn up by these documents, cannot be recognized as a retail one. To avoid tax disputes, you should not issue them to a retail buyer if he purchases the goods for non-business purposes, he does not need such supporting documents.

When conducting retail trade, it is necessary to comply with the Sale Rules, approved by Decree of the Government of the Russian Federation of January 19, 1998 N 55, and in particular, place in the store buyer's corner(consumer). This is an information stand located in a place accessible to the buyer.

The following information should be in the buyer's corner:

• A copy of the certificate of state registration of an LLC or individual entrepreneur;
• A copy of the sheet with OKVED codes (the main type of activity must be indicated, if there are many additional codes, then they are indicated selectively);
• A copy of the alcohol license, if any;
• A message about the prohibition of the sale of alcohol to persons under 18 years of age, if the store sells such products;
• Book of complaints and suggestions;
• Consumer Protection Act (brochure or printout);
• Rules of sale (brochure or printout);
• Information about service features preferential categories citizens (disabled people, pensioners, participants of the Great patriotic war and etc.);
• Contact details of the territorial division of Rospotrebnadzor that controls the activities of this store;
• Contact details of the head of the organization or individual entrepreneur who owns the outlet, or the responsible employee;
• If the store sells a weighted product, then a control scale should be placed next to the corner of the buyer.

Buyer's Corner is a must have for all retailers outlets, including markets, fairs, exhibitions. Only in the case of peddling trade can be limited to a seller's personal card with a photo and indication of full name, registration and contact details.

And the last - about the choice of the tax regime in the implementation of trade. Keep in mind that in the modes and only retail trade is allowed, and in order to work under the simplified taxation system, you must comply with the income limit - in 2017 it is 150 million rubles a year.

Retail and UTII

UTII is a tax regime in which not really received income is taken into account for taxation, but imputed, i.e. supposed. In relation to retail facilities, the amount of tax is calculated based on the area of ​​\u200b\u200bthe store. For small stores that carry out only retail trade, this regime turns out to be quite fair, including taking into account the interests of the budget.

But if, for example, 30 sq. m to conduct wholesale trade, then the turnover of such a store can be more than one million rubles a day, and the tax will turn out to be miserable. Applying the same components of the tax calculation formula to wholesale trade as to retail trade would be incorrect both in relation to other taxpayers and to replenish the budget. That is why tax inspectorates always make sure that UTII payers do not replace retail with wholesale. How do tax authorities come to the conclusion that instead of retail trade, the UTII payer conducts wholesale trade?

1. Wholesale trade is formalized by a supply agreement, therefore, if the payer of the imputed tax concludes such an agreement with the buyer, then the sale will definitely be recognized as wholesale, with the corresponding additional taxation according to. But even if the treaty is called a treaty retail purchase and sale, and it will provide for a certain range of goods and the time for their delivery to the buyer, then such trade is also recognized as wholesale. This position is expressed in the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 04.10.11 No. 5566/11.

In general, a retail sale and purchase agreement is a public agreement, and for its conclusion it is not required to draw up a written document, but a cash or sales receipt is sufficient. If the buyer asks you for a written contract of sale, explaining that he wants to include these costs in his costs, then this is the use of goods in business purposes, which means that the UTII payer, concluding such an agreement with the buyer, risks falling under additional taxes and fines.

2. The main criterion for the separation of wholesale and retail trade, as we have already found out, is the ultimate goal of using the purchased goods by the buyer. Although the seller is not obliged to monitor the further use of the goods by the buyer, there are such goods, the characteristics of which clearly indicate their use in business: trade, dental, jewelry and other equipment, cash registers and check printers, office furniture, etc.

In addition, article 346.27 of the Tax Code of the Russian Federation provides a list of goods whose sale is not recognized as retail trade permitted on UTII:

• some excisable goods (cars, motorcycles with a capacity of more than 150 hp, gasoline, diesel fuel, oils);
• food, drinks, alcohol in catering facilities;
• trucks and buses;
• special vehicles and trailers;
• goods according to samples and catalogs outside the stationary trading network(online stores, postal catalogs).

3. In some cases, tax inspectorates conclude that trade is wholesale, only for the category of the buyer - individual entrepreneurs and organizations. This conclusion is refuted by the Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation of July 5, 2011 N 1066/11 and some letters from the Ministry of Finance: “... business activities related to the sale of goods for cash and non-cash payment to legal entities, individual entrepreneurs, carried out as part of the retail sale and purchase, can be transferred to the taxation system in the form of a single tax on imputed income.

As for such budgetary institutions as schools, kindergartens, hospitals, in relation to them, trade can be recognized as wholesale not on the basis of the use of purchased goods in business activities, but on the basis of supply contracts. Thus, the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation of October 4, 2011 No. 5566/11 left unchanged the court decision, according to which an individual entrepreneur on UTII, who delivered goods to schools and kindergartens, was recalculated taxes according to the general taxation system. The court upheld the opinion tax office that “the sale by an entrepreneur of goods budget institutions refers to wholesale trade, since it was carried out on the basis of supply contracts, the goods were delivered by the transport of the supplier (entrepreneur), invoices were issued to buyers, payment for goods was made to the settlement account of the entrepreneur.

4. It is not an unambiguous indication of the wholesale trade method of payment - cash or non-cash. Retail Buyer has the right to pay the seller in cash, and bank card, as well as transfer to the current account. However, payment by bank transfer to the seller's account is often regarded as circumstantial evidence of wholesale trade.

Thus, it is safest for UTII payers to adhere to next moments when selling goods:

• Do not conclude a written contract of sale with the buyer, but issue a cash or sales receipt;
• Sell ​​the goods on the premises of the store, and not by delivering it to the buyer;
• Do not issue an invoice and waybills to the buyer;
• Accept payment by cash or card.

If among your customers there are not only ordinary individuals, it is easier to work on . In this case, you do not risk getting tax recalculation under the general taxation system.

Responsibility for violation of trading rules

Here is a list of the most common violations in the field of trade, indicating the size of possible sanctions.

If a Practical activities IP - food trade, taxation is organized according to a preferential regime. That is, an entrepreneur can pay taxes on UTII (single tax on imputed income). Such legal requirements apply throughout Russia, with the exception of Moscow, as it is a city of federal significance. In the latter case, it is allowed to use a simplified or general taxation system, at the discretion of the entrepreneur himself. It is required to understand in detail if an individual entrepreneur trades in food products, what will be the taxation?

Basic tax rate

An ordinary grocery store will not differ in any way from a grocery store if the latter operates on the payment of UTII, that is, a single tax. In this case, the income received does not play any role, since the concept of “possible income” is used. For example, now for each grocery store that meets the general procedure, a base income rate of 1800 rubles is set. The amount is multiplied by the percentage tax rate, from which the amount of tax is formed, which the entrepreneur is obliged to pay in advance in favor of the state.

And how is the material and physical indicator for an entrepreneur? The area of ​​the premises where the trade is carried out is taken into account, as well as the basic conditional profitability (which is calculated municipal authorities based on previous observations). That is, according to this information, the percentage tax rate for the regions can be set independently, but not more than 15%.

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Declaration on UTII

Despite the fact that the grocery store owner pays only one tax, he is required to submit a quarterly income statement in the form of a declaration (no later than the 20th day of the month following the end of the financial quarter). At the same time, he pays the full estimated amount for UTII, but in the future he gets the right to apply for tax deductions according to social norms. Such an opportunity can be used, for example, by those entrepreneurs who independently raise a minor child without a second parent. Or those who have the official status of a liquidator of the consequences of an accident on Chernobyl nuclear power plant. But the amount of social payments cannot exceed 50% of the amount indicated in the declaration. That is, the tax can be reduced by 2 times, but no more.

If an individual entrepreneur is the owner of several trading platforms (grocery stores in this case), then the calculation of tax deductions for each point is done separately and summarized when submitting a declaration. It doesn’t matter here whether the individual entrepreneur sells products or other household items.

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Opening a grocery store

But to open IP grocery store, he will initially need to confirm that the room where the activity will be carried out meets all sanitary and technical standards. In particular, he will have to prove that clean workplaces are organized for the staff. Only after the submission of the relevant documentation to the control authorities is the registration of the trading facility.

But the documents for the IP grocery store, which should always be in it, are:

• consumer corner;
• sanitary books for each employee (must have a conclusion on passing a medical examination);
• evacuation plan from the premises in case of fire;
• copies of licenses for the sale of certain groups of goods (alcohol, tobacco products).

This is the kind of jurisprudence that should be kept open to every visitor. The book of complaints can only be issued upon request. However, it must be stitched, and the pages must be numbered.

Otherwise, this is a reason for filing a judicial appeal against the owner. trading platform. By the way, similar rules apply to those stores that have only a covered pavilion, that is, they are temporary structures.

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General system of taxation

If, when registering an IP, it does not indicate the desired form of taxation, then it is automatically credited to the general system. And this means that he will have to pay:

• income tax (20% of the difference between income received and expenses incurred);
• real estate tax (if any; not taken into account when renting);
• VAT (18% on goods sold, but the figure is reduced by the amount of VAT paid by your suppliers).

It is because of VAT that entrepreneurs most often choose the general taxation system. That is, in the future it will be possible to apply for a tax deduction.

If you are wondering how to open an individual entrepreneur grocery store, and plan to cooperate with more than 5 suppliers at the same time, then this option will be the most convenient, although it introduces its own difficulties in maintaining accounting. For all other cases, UTII taxation is the most convenient.

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Simplified tax scheme

A simplified taxation system involves accounting for the income received by entrepreneurs.

Of this amount, 6% is what he should pay in favor of the state treasury. But he can use a slightly different form of payment. This is 15% of the income received and the difference in expenses. And by the way, this indicator in different regions of Russia may vary at the discretion of the local administration and tax control authorities.

In addition to this, the entrepreneur gets the opportunity to reduce the size tax payments for insurance premiums. For example, if he has no employees at all, then the amount of benefits will be almost 100%. In the presence of employees, the maximum " tax credit will be only 50%.

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Single agricultural tax

As you know, officials have now introduced such a thing as the only agricultural tax. Only producers of agricultural products can take advantage of this opportunity. If you are one of those and have own store, you can use this form of taxation. For each region, it is set individually in terms of each hectare of land ownership. That is, when calculating the tax, the size of resource ownership is taken into account. The more, the higher the tax rate.

So what is the best tax option?

It is difficult to say in advance which form of taxation will be the most beneficial for a grocery store. Such information can only be obtained from a financial analyst who can make calculations and derive an average income indicator. In any case, the tax control authorities for an individual entrepreneur reserve the right to switch to another form of taxation without replacing registration data. But this can only be done when moving to a new fiscal year or quarter.

Where do you need to start in order to engage in trading activities legally? What is the best way to register? Do I need to obtain a trade permit and how should I do it? Are there any differences in obtaining documents when trading different goods? The article answers these and other questions.

Business form

Decide on the form of doing business. You can become an individual entrepreneur (IP) or establish trade organization having the rights of a legal entity. For doing business, these forms have positive and negative sides. The package of documents required to obtain a trade permit depends on the type of business chosen.

Whether it is necessary to obtain additional documents depends largely on the choice of the form of activity and the range of goods. So, it is easier for individual entrepreneurs to conduct financial statements, they do not need to adhere to the procedure for conducting cash transactions, the entrepreneur has the right to keep all the proceeds for himself. But you should not rejoice too much, since individual entrepreneurs are prohibited from trading in alcoholic beverages, and restrictions are also applied to them.

A legal entity is obliged to hand over the proceeds from trade to a banking institution. The advantage is that the trade permit legal entity can be obtained for the sale of almost any product. The main thing is that the goods are not banned for circulation in the country.

Package of documents

To obtain a trade permit (certificate of registration in Commercial register), you must submit the following documents:

• legal entities provide founding documents; IP - an extract from the Unified State Register of Legal Entities or a certificate of registration of IP;
• certificate of registration with the Federal Tax Service;
• information about the head and chief accountant, Bank details(provided by legal entities);
• a lease agreement for premises and documents on the ownership of the premises in which trade will be carried out;
• Sanitary passport of the premises where trade will be carried out;
• conclusions of the state fire supervision and sanitary and epidemiological service;
• an agreement with a municipal or other service engaged in garbage collection;
• list of products for trade.

It is important to know that obtaining a permit to trade in certain types of products (for example, alcohol) is accompanied by attaching the corresponding license to the specified list of documents.

FOOD CITY food center is a place where you can find direct wholesale suppliers of food, household chemicals and other goods. On the territory of the complex for rent retail space companies that sell products favorable prices for buyers. This is due to the fact that supplier firms order wholesale deliveries directly from manufacturers or are themselves their representatives. This allows you to set optimal tariffs for all types of food products.

Assortment "FOOD CITY"

Wholesalers offer their customers a wide range of products:

• Grocery;
• Fresh meat, fish;
• Semi-finished products;
• Bakery products;
• Milk products;
• Household chemicals;
• Children food;
• Overalls, clothing, footwear;
• Flowers;
• Tobacco products and more.

On the territory of the complex you can find direct suppliers of these goods and agree with them on the terms of wholesale deliveries. It should be noted that all products sold in FOOD CITY meet high quality standards and meet the declared characteristics. Before allowing food products to be sold, the employees of the complex personally check all documents, certificates and certificates.

Terms for buyers

If you are planning to buy food or any other goods in bulk in Moscow, we invite you to visit the FOOD CITY center. You will be surprised by the abundance and quality of products, as well as low prices. Suppliers operating in the territory of the complex are interested in long-term relationships with customers who buy products in bulk. Therefore, they offer the most favorable conditions for direct wholesale deliveries.

Both large and small companies, online stores, retail chains, restaurants, cafes and so on can become clients of the center. Regardless of the volume of purchase, wholesale suppliers will offer you the most suitable options.

How to make a purchase?

On the this moment the purchase can be made on the territory of the center, having agreed with the seller. In the near future, wholesale deliveries will be implemented when ordering via the Internet.

Center benefits

On the territory of FOOD CITY, food products, household chemicals and other goods are sold by wholesale suppliers who directly cooperate with manufacturers or are their official representatives;

Wholesale deliveries at favorable prices. Firms-suppliers offer goods at incredibly low prices, since they set a minimum margin, unlike resellers;

Large and small wholesale. On the territory of the center you can buy food in any amount that is necessary for your business;

Convenient location and opening hours of the center. "FOOD CITY" is located in Moscow, 900 meters from the Moscow Ring Road. Opening hours of the complex - from 5 am to 9 pm, without lunch and weekends.

By visiting the wholesale and retail center "FOOD CITY" you will find reliable and trusted partners for your business.

Today, an extremely popular line of business is the wholesale and retail trade in food. Food, drinks and tobacco products were consumed and will be in demand among people, so finding your niche in this area is quite realistic, despite the competition. Especially often, entrepreneurs prefer to open retail trade, selling goods directly to end consumers. However, in order to open your store, you must register with the tax office. A mandatory attribute for this is the OKVED code - a specialized number of the type of activity that allows you to quickly identify it. Today we’ll talk about which OKVED are used for such an area as food retail.

Specialty stores

Food outlets can be divided into two groups:

1. Specialized.
2. Non-specialized.

We will talk about the latter later, first we will analyze what codes are needed to trade products at adapted points. The first point to be mentioned is the sale of crop products. There are two codes here:

• 47.21.1 - sale of fresh vegetables, fruits, roots and tubers;
• 47.21.2 - sale of canned products.

Almost any grocery store sells meat, fish and other livestock products consumed for food. For these industries, several codes are used at once. In particular:

• 22.1 - retail sales of animal and poultry meat;
• 22.2 - sale of products made from animal and poultry meat;
• 22.3 - sale of canned food made from animal and poultry meat;
• 23.1 - retail sale of fresh fish and seafood;
• 23.2 - retail sale of fish, crustaceans and other products in canned form.

It is certainly impossible to imagine a specialized grocery store without such goods as bread. It is the most sought after among all categories of the population, so it can be found at any point of sale of food products. This should include the following subclasses and activities provided by the classifier:

• 47.24.1 - sale of bread and other goods belonging to the category of bakery;
• 47.24.21 - sale of confectionery products related to the number of flour products;
• 47.24.22 - trade in confectionery products, including chocolate;
• 47.24.3 - sale of frozen desserts, as well as ice cream.