I want to open a shop (individual entrepreneur without employees) selling auto parts and motor oils. I decided to apply UTII for the area of ​​TK (for auto parts) + USN Income (for motor oils). According to the new law I will establish online cashier with fiscal storage. There will be only one sales department in the store. When selling motor oils, I will punch a check through the cash register, and when selling spare parts, only through the program and issue a sales receipt. Therefore, the occasion arose next questions: 1. Is it possible to work like this at all? 2. In KUDiR record only income from the sale of oils? 3. Do I need to keep any other reports? Thank you very much in advance!

Maxim Pravdin

When trading such similar goods, it is necessary to combine UTII and STS only if you have some customers legal entities. For them, sale on UTII is not allowed. If the clients are only individuals, then it makes no sense to combine modes. It is necessary to choose one, with a minimum load. You can calculate UTII for yourself using our calculator. Compare this amount with the estimated tax on the STS Income (6% of revenue).
An additional advantage of UTII is that until July 1, 2018, the cash desk can not be installed. If you need an individual calculation of the tax burden, you can get it here. The service is free.

Maxim Pravdin

Yes, indeed, when answering the question, they did not take into account that motor oil belongs to excisable goods and it is impossible to sell it on UTII. You are right, in your case you will have to combine the two modes if you consider it beneficial for yourself.
It is possible to work in this way (that is, to combine trade in oils on the simplified tax system and spare parts on the UTII on the same area). In one of the letters of the Ministry of Finance (dated February 24, 2011 N 03-11-11 / 43) a similar question was considered and the following answer was given: "In this regard, when carried out on the same area of ​​the trading floor entrepreneurial activity in the field of retail trade in auto parts, subject to a single tax on imputed income, and business activities for the sale of motor oils (excisable goods), the taxation of which is carried out within the framework of a simplified taxation system, when calculating the amount of a single tax on imputed income, the total area of ​​​​the trading floor should be taken into account. That is, you will have to pay tax on UTII for the hall area, although you will only sell spare parts in this mode.
As for reporting, according to UTII, you simply submit a quarterly declaration based on the area of ​​\u200b\u200bthe store. Other documents to confirm income in this mode are not kept. In KUDiR, make only income from the sale of oils, and reflect them in the declaration.
In addition, due to the separate accounting of UTII and STS, you need to develop and approve accounting policy

The organization is repairing Vehicle. Applies UTII. The organization is also engaged in the replacement of motor oil, including its sale. opens new OKVED 50.5 "Retail trade in motor fuel". Can an organization for a newly opened type of activity apply the simplified tax system, but leave the repair of vehicles on UTII? From what time can an organization start applying the simplified tax system for a new type of activity? Can an organization not use cash registers, but issue BSOs (the service is provided only individuals)

Tax legislation establishes that motor oils are excisable goods. Accordingly, the sale of motor oil should be taxed under general regime taxation or STS, therefore, an organization selling motor oils in without fail must use cash registers.

The rationale for this position is given below in the materials of the Glavbukh System vip version

1. letter of the Ministry of Finance of Russia dated April 23, 2010 No. 03-11-11 / 112

“Question: An individual entrepreneur asks to consider the issue of paying double tax. An individual entrepreneur is engaged in auto parts trade (pavilion) and pays a single tax on imputed income from the total area of ​​\u200b\u200bthe pavilion. Also, an individual entrepreneur has to pay another tax, simplified, on the sale of motor oils, which he cannot exclude from the range in his store, as the consumer will suffer. The tax authorities explained that motor oils are not eligible for a single tax and therefore a simplified tax must also be paid. Was it really impossible to make an exception for such small car dealerships selling car oils at retail in small quantities?

The Department of Tax and Customs Tariff Policy has reviewed your letter received from the Federal Tax Service of Russia, and on the issues set out in it reports the following.

In accordance with Article 346_26 of the Tax Code Russian Federation(hereinafter - the Code) the system of taxation in the form of a single tax on imputed income for certain types activities can be applied by decisions of the representative bodies of municipal districts, city districts, legislative (representative) bodies state power the federal cities of Moscow and St. Petersburg in relation to the types of entrepreneurial activity established by paragraph 2 of Article 346_26 of the Code.

At the same time, please note that paragraph 2 of Article 346_26 of the Code contains exhaustive list types of entrepreneurial activity in respect of which the taxation system in the form of a single tax on imputed income can be applied.

Entrepreneurial activity in the field of retail trade in accordance with paragraph 2 of Article 346_26 of the Code is subject to transfer to the taxation system in the form of a single tax on imputed income.

At the same time, according to Article 346.27 of the Code, retail trade does not include, in particular, the sale of excisable goods specified in subparagraphs 6-10 of paragraph 1 of Article 181 of the Code.

Subparagraph 9 of paragraph 1 of Article 181 of the Code establishes that motor oils are classified as excisable goods.

Thus, the Code does not provide any grounds for the transfer of entrepreneurial activity in the retail sale of motor oils to the taxation system in the form of a single tax on imputed income.

Accordingly, the specified entrepreneurial activity should be taxed under the general taxation regime or may be transferred to the simplified taxation system, subject to the provisions of Chapter 26_2 of the Code.”*

According to the results field check accrued additional taxes to an individual entrepreneur under the general taxation system. The reason for this was the unlawful application of the taxation system in the form of UTII in relation to the retail sale of motor oils for diesel and (or) carburetor (injection) engines. The individual entrepreneur did not agree with this decision and went to court.

In turn, the arbitrators pointed out that, according to paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, “imputed” types of activity include:

• retail, carried out through shops and pavilions with a trading floor area of ​​​​not more than 150 square meters. m for each object of trade organization;
• retail trade carried out through the objects of stationary trading network, which do not have trading floors, as well as objects of a non-stationary trading network.

Based on Article 346.27 of the Tax Code of the Russian Federation, retail trade for the purpose of paying UTII is understood as entrepreneurial activity related to the trade in goods (including for cash, as well as using payment cards) on the basis of contracts retail purchase and sale. At the same time, this type of activity does not include, in particular, the sale of excisable goods specified in paragraphs 6-10 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation.

According to subparagraph 9 of paragraph 1 of article 181 of the Tax Code of the Russian Federation, motor oils for diesel and (or) carburetor (injector) engines are recognized as excisable goods.

Thus, the sale of motor oils for diesel and (or) carburetor (injector) engines does not apply to “imputed” retail trade.

The arbitrators found out that during the audited period, the entrepreneur traded in auto and motorcycle spare parts and related materials for cars through an object of a stationary trading network that has shopping room with an area of ​​less than 150 sq. m, and paid UTII.

In addition, the entrepreneur purchased canisters of excisable motor oil of various sizes (1, 4, 5, 10, 20 and 30 liters), which were subsequently sold.

Invoices were drawn up for the sale of goods. Sales data were reflected in monthly commodity-money reports. The total amounts received from the sale of goods, including motor oils, reflected in these commodity-money reports, correspond to the amounts indicated in the invoices.

Thus, the judges in the Decree of the Federal Antimonopoly Service of the North-Western District dated September 20, 2013 No. A05-12304 / 2012 came to the conclusion that the entrepreneur's income from the retail sale of motor oils is not income received from activities subject to UTII. Therefore, the solution tax office on the additional assessment of taxes under the general system of taxation is lawful.

This statement fully applies to motor oil, which is sold everywhere: in stores and just at street stands, gas stations and service centers.

However, now the trade in such products has received new format, namely - bottling of motor oil (motor oil). Customers immediately saw the benefits of such an acquisition. They consist not only in an attractive price and decent product quality, but also in Free oil change options, which is provided by retail outlets whose specialization is the sale of oil for bottling.

Draft oil trade: assessment of business attractiveness

In Russian realities, bottling trade in motor oils is considered a fairly promising area. As a comparison, you can look at Western countries. There, about 80% of motor oils are purchased by car owners at branded service centers, where they are immediately replaced. In our country, the situation is reversed: only 10% of car owners buy and change motor oil at service centers, while the remaining 90% purchase it in canisters and then change it themselves.

It is also worth noting that the markup on motor oil, when it is sold in bottling, can be 100% or higher, especially for oils of inexpensive brands. Agree that now there are quite a few goods, the sale of which at retail allows you to make such cheats.

Of course, another positive aspect is the constant growth in the total number of cars (according to statistics, by 5-10% annually). This greatly increases the number potential clients and many of them are women. It is women who are the gold vein in such a business, since outlets that sell draft motor oil quite often offer customers who have bought products from them a free oil and filter change in a car. This marketing ploy is very successful, because most women are simply not able to make such a replacement on their own. So it turns out that car enthusiasts will come to your store with pleasure, and the main thing here is to attract their attention before a competing company does.

As for competitors: there are more of them in this business every year, and in almost every city there are already stores that specialize in selling motor oil for bottling from barrels. However, it is too early to say that the market for this direction is overcrowded.

Premises for business organization

The minimum area of ​​the room must be 25-30 m² because oil barrels take up a lot of space. You will also need a warehouse (area from 10-15 m²). Depending on the region, renting a suitable room will cost from 15 thousand rubles per month.

At the same time, you should not invest heavily in interior design. It is enough to carry out minor cosmetic work to make the store look neat, although some merchants do without repairs at all.

The location of such outlet is of no fundamental importance. You can stay both in the immediate vicinity of the road and in a residential area. The consumer will be able to find you on their own, for this it is only worth spending a little money on advertising the future store.

Additionally, you should find a room where you will carry out a free replacement of the oil purchased from you and a master who will do this. To this end, you can try to go to a regular garage.

Amount of required investment

For the normal functioning of the store, it will be necessary to purchase engine oil in barrels (7-10 varieties), including both expensive and affordable brands. It is better to start with the purchase of 5 barrels of inexpensive oil ( total amount costs 70 thousand rubles) and 5 expensive (total cost 200 thousand rubles).

To expand the range offered, standard cans of engine oil should also be purchased, as customers will come who want to purchase it. It will have to spend about 50 thousand rubles.

An additional cost item will be the purchase of related products (filters, flushing oils, brake fluid, candles, antifreeze, additives and other auto chemicals). About 100 thousand rubles will be spent on this, but the presence of such goods can significantly increase the turnover of the outlet.

Consequently, it will take about 420 thousand rubles to create a decent assortment line of the store. Added to the main cost is the cost commercial equipment(about 20 thousand rubles) and expenses for carrying out (if necessary) cosmetic repairs in the room (30 thousand rubles).

Thus, the total cost of opening a store will be about 500 thousand rubles. This amount can be significantly reduced if it is possible to take motor oils for sale or with a deferred payment.

Required Documentation

To trade motor oil, you should open an individual entrepreneur (800 rubles and 5 working days) indicating the OKVED code 50.50 (“retail trade in motor fuel”).

This type of activity does not require licensing, but it should be borne in mind that motor oil belongs to the group of excisable goods, which excludes the use of UTII. It will be possible to use a simplified taxation system in the form of 15% of profit or 6% of revenue (optional).

You will also need to install cash register to be registered with the FTS.

Personnel search

To work in a store, you should look for not just a person who has experience in sales, he must be well versed in both motor oils and cars in general. At the same time, it is desirable that the future seller has good communication skills and can speak the same language with any of the customers, while giving practical advice.

You can motivate the seller by assigning him a small salary and a bonus, which will be a good percentage of the store's revenue.

Dear Igor! I already answered your question. If we are talking about motor oils, then this is UTII, and if we are talking about MOTOR oils, then this is an excise tax, but only during production and distribution by the manufacturer. In my opinion, you should be guided by Chapter 26 of the Tax Code of the Russian Federation and apply UTII.

Tax Code of the Russian Federation

Article 181. Excisable goods

1. The following are recognized as excisable goods:

1) ethyl alcohol from all types of raw materials, with the exception of brandy alcohol;

For the purposes of this Chapter, the following goods shall not be considered as excisable goods:

medicinal, therapeutic and prophylactic, diagnostic means that have passed state registration in the authorized federal executive body and included in State Register medicines and medical products, medicinal, therapeutic and prophylactic products (including homeopathic preparations) manufactured by pharmacy organizations according to individual prescriptions and requirements of medical organizations, poured into containers in accordance with the requirements state standards medicines (pharmacopoeia articles) approved by the authorized federal agency executive power;

veterinary drugs that have passed state registration with the authorized federal executive body and entered in the State Register of registered veterinary drugs developed for use in animal husbandry on the territory of the Russian Federation, poured into containers of no more than 100 ml;

perfumery and cosmetic products that have passed the state registration in the authorized federal executive bodies, poured into containers of no more than 100 ml with a volume fraction ethyl alcohol up to 80 percent inclusive and (or) perfumery and cosmetic products with a volume fraction of ethyl alcohol up to 90 percent inclusive, if there is a spray bottle on the bottle, poured into containers of no more than 100 ml;

wastes subject to further processing and (or) use for technical purposes, generated during the production of ethyl alcohol from food raw materials, vodkas, alcoholic beverages, in accordance with the regulatory documentation approved (agreed) by the federal executive body;

3) alcoholic products (drinking alcohol, vodka, alcoholic beverages, cognacs, wine and other food products with a volume fraction of ethyl alcohol of more than 1.5 percent, with the exception of wine materials);

5) tobacco products;

6) passenger cars and motorcycles with engine power over 112.5 kW (150 hp);

7) motor gasoline;

8) diesel fuel;

9) engine oils for diesel and (or) carburetor (injector) engines;

10) straight-run gasoline. For the purposes of this chapter, straight-run gasoline means gasoline fractions obtained as a result of processing oil, gas condensate, associated petroleum gas, natural gas, oil shale, coal and other raw materials, as well as products of their processing, with the exception of motor gasoline and petrochemical products.

For the purposes of this article, the gasoline fraction is a mixture of hydrocarbons boiling in the temperature range from 30 to 215°C at an atmospheric pressure of 760 millimeters of mercury.

Article 182. Object of taxation

1. The following operations are recognized as the object of taxation:

1) the sale on the territory of the Russian Federation by persons of excisable goods produced by them, including the sale of collateral and the transfer of excisable goods under an agreement on the provision of compensation or innovation.

For the purposes of this chapter, the transfer of ownership of excisable goods by one person to another person on a reimbursable and (or) gratuitous basis, as well as their use in case of payment in kind, shall be recognized as the sale of excisable goods;

6) sale by persons transferred to them on the basis of sentences or court decisions, arbitration courts or other authorized government agencies confiscated and (or) ownerless excisable goods, excisable goods that have been abandoned in favor of the state and which are subject to conversion into state and (or) municipal property;

7) transfer on the territory of the Russian Federation by persons of excisable goods produced by them from give-and-take raw materials (materials) to the owner of the specified raw materials (materials) or other persons, including the receipt of these excisable goods into ownership in payment for services for the production of excisable goods from give-and-take raw materials (materials); );

8) transfer in the structure of the organization of produced excisable goods for further production of non-excisable goods, with the exception of the transfer of produced straight-run gasoline for further production of petrochemical products in the structure of an organization that has a certificate of registration of a person performing operations with straight-run gasoline, and (or) transfer of produced denatured ethyl alcohol for the production of non-alcohol-containing products in the structure of an organization that has a certificate of registration of an organization that performs operations with denatured ethyl alcohol;

9) transfer on the territory of the Russian Federation by persons of excisable goods produced by them for their own needs;

10) transfer on the territory of the Russian Federation by persons of excisable goods produced by them to the authorized (reserve) capital of organizations, unit funds of cooperatives, as well as as a contribution under a simple partnership agreement (agreement on joint activities);

11) transfer on the territory of the Russian Federation by an organization (business company or partnership) of excisable goods produced by it to its participant (his legal successor or heir) upon his withdrawal (withdrawal) from the organization (business company or partnership), as well as the transfer of excisable goods produced within the framework of a simple partnership agreement (agreement on joint activities), to a participant (his successor or heir) said agreement when separating his share from the property that is in common ownership of the parties to the agreement, or dividing such property;

12) transfer of manufactured excisable goods for processing on a give-and-take basis;

13) importation of excisable goods into the customs territory of the Russian Federation;

20) receipt (posting) of denatured ethyl alcohol by an organization that has a certificate for the production of non-alcohol-containing products.

For the purposes of this Chapter, the acquisition of denatured ethyl alcohol is the acquisition of ownership of denatured ethyl alcohol.

21) receipt of straight-run gasoline by an organization that has a certificate for the processing of straight-run gasoline.

For the purposes of this chapter, the acquisition of straight-run gasoline is the acquisition of ownership of straight-run gasoline.

3. For the purposes of this Chapter, the bottling of alcoholic products and beer, carried out as part of overall process production of these goods in accordance with the requirements of state standards and (or) other regulatory and technical documentation that regulate the process of production of these goods and are approved by authorized federal executive bodies, as well as any types of mixing of goods in places of their storage and sale (with the exception of organizations Catering), which results in excisable goods.

4. When an organization is reorganized, the rights and obligations to pay excise duty shall be transferred to its legal successor.

Article 346.12. Taxpayers

1. Taxpayers are organizations and individual entrepreneurs that have switched to a simplified taxation system and apply it in the manner prescribed by this Chapter.

2. The organization has the right to switch to the simplified taxation system, if, following the results of nine months of the year in which the organization submits an application for the transition to the simplified taxation system, the income determined in accordance with Article 248 of this Code did not exceed 15 million rubles.

The value of the maximum amount of income of the organization specified in the first paragraph of this paragraph, which restricts the right of the organization to switch to a simplified taxation system, is subject to indexation by a deflator coefficient established annually for each next calendar year and taking into account the change in consumer prices for goods (works, services) in the Russian Federation for the previous calendar year, as well as the deflator coefficients that were applied in accordance with this paragraph earlier. The deflator coefficient is determined and subject to official publication in the manner prescribed by the Government of the Russian Federation.

3. Not entitled to apply the simplified taxation system:

1) organizations with branches and (or) representative offices;

3) insurers;

4) non-state pension funds;

5) investment funds;

6) professional participants in the securities market;

7) pawnshops;

8) organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of common minerals;

9) organizations and individual entrepreneurs engaged in gambling business;

10) notaries engaged in private practice, lawyers who have established lawyer offices, as well as other forms of lawyer formations;

11) organizations that are parties to production sharing agreements;

13) organizations and individual entrepreneurs transferred to the taxation system for agricultural producers (single agricultural tax) in accordance with Chapter 26.1 of this Code;

14) organizations in which the share of participation of other organizations is more than 25 percent. This restriction does not apply to organizations authorized capital which consists entirely of contributions public organizations disabled, if average headcount persons with disabilities among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent, non-profit organizations, including organizations consumer cooperation, carrying out their activities in accordance with the Law of the Russian Federation of June 19, 1992 N 3085-I "On consumer cooperation (consumer societies, their unions) in the Russian Federation", as well as business companies, the sole founders of which are consumer societies and their unions, carrying out their activities in accordance with the said Law;

15) organizations and individual entrepreneurs, the average number of employees of which for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people;

16) organizations whose residual value of fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles. For the purposes of this subparagraph, fixed assets and intangible assets are taken into account, which are subject to depreciation and are recognized as depreciable property in accordance with Chapter 25 of this Code;

17) budgetary institutions;

18) foreign organizations with branches, representative offices and other separate divisions on the territory of the Russian Federation.

4. Organizations and individual entrepreneurs, transferred in accordance with Chapter 26.3 of this Code to the payment of a single tax on imputed income for certain types of activities in one or several types of entrepreneurial activities, have the right to apply the simplified taxation system in relation to other types of entrepreneurial activities they carry out. At the same time, the restrictions on the number of employees and the cost of fixed assets and intangible assets established by this chapter in relation to such organizations and individual entrepreneurs determined on the basis of all the activities they carry out.