• The transition to UTII exempts an economic entity from paying a certain number of taxes: on profit, income of individuals, property and value added (see article What taxes does UTII replace?), Clause 4 of Art. 346.26 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation).
• The tax base in this case is the amount of imputed income (clause 1 of article 346.29 of the Tax Code of the Russian Federation), the procedure for calculating which does not imply any dependence of the amount of tax payable on the amount of income received by the economic entity. Simply put, the amount of UTII payable is fixed (we recommend that you read the articles What is the object of UTII taxation? And What is the tax rate for UTII taxation?).
• On UTII when selling goods, you can not currently use cash register equipment and issue only a sales receipt or form strict accountability(Clause 7, Article 7 of the Law “On Amendments…” dated July 3, 2016 No. 290-FZ).

Features of the transition to UTII

Let's highlight the most important features of the transition to this special mode:

• The transition to UTII is permissible only for entities leading specific types entrepreneurial activity(our article is devoted to this issue Who can apply and pay UTII - conditions and restrictions). These areas of activity include, for example, the provision of household services, cargo transportation, retail trade, etc. There are also restrictions on the number of employees of an economic entity wishing to switch to UTII (no more than 100 people), the composition of the founders (share in authorized capital other legal entities should not be more than 25%).
• Such a taxation system is applied only in those regions and cities of federal significance where it was put into effect by acts of the competent state bodies (see the UTII article - federal or regional tax?).
• The transition to UTII is voluntary, that is, only by decision of the business entity itself. At the same time, in case of violation of the established requirements of the tax legislation of the Russian Federation, an economic entity can be transferred to the general taxation system by decision of the Federal Tax Service (clause 2.3 of article 346.26 of the Tax Code of the Russian Federation).

USN - simplified taxation system

Let us designate the characteristic features of the USN:

• The transition to the application of such a special regime exempts the economic entity from paying the following taxes: on the profit of the organization, property, value added (except for imports), as well as income of individuals (applied to individual entrepreneurs, hereinafter IP).
• The tax base under the simplified tax system is the monetary expression of either the income of an economic entity, or income reduced by the volume of expenses (paragraphs 1, 2 of article 346.18 of the Tax Code of the Russian Federation). At the same time, an organization or an individual entrepreneur on the simplified tax system is free to choose the object of taxation: the amount of income or the amount of income reduced by the amount of expenses. Thus, the amount of tax payable is not fixed (as for UTII) and directly depends on the amount of income of the economic entity.

Features of the transition to the simplified tax system

Before switching to the USN, the following rules should be considered:

• The transition to the application of the simplified tax system is permissible for entities in almost all areas of business, with the exception of the cases listed in paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation. For example, it is forbidden to use the simplified tax system for banks, non-state pension funds, notaries, lawyers, etc.
• The possibility of using the USN is regulated at the federal level and does not require introduction at the regional or local level.
• The transition to the simplified tax system is made only by decision of the economic entity itself. Returning back to the general taxation system with the simplified tax system is also possible at the initiative of the business entity itself (see our article at the link Procedure for the transition from the simplified tax system to the OSNO) or by force on the instructions of the tax authority in cases where the economic entity no longer meets the requirements that allow applying USN (clause 4 of article 346.13 of the Tax Code of the Russian Federation).

Payment of tax and filing a declaration for the simplified tax system and UTII

Thus, an economic entity using both the simplified tax system and UTII must calculate and pay taxes, as well as file reports under each of these special regimes.

So, in relation to activities that fall under UTII:

• Taxes are paid according to the results of the tax period (that is, each quarter, Article 346.30 of the Tax Code of the Russian Federation) no later than the 25th day of the first month following the reporting period (Article 346.32 of the Tax Code of the Russian Federation).
• Innings tax return also occurs at the end of the reporting quarter. The reporting deadline is no later than the 20th day of the first month following the reporting period (clause 3, article 346.32 of the Tax Code of the Russian Federation).

In relation to activities subject to the USN:

• Taxes are paid by transferring advance payments based on the results of each reporting period (i.e. quarter), tax for the tax period - no later than March 31 (for legal entities) or April 30 (for individual entrepreneurs) of the year, the first after the reporting (clause 1, article 346.22 of the Tax Code of the Russian Federation). In this case, the amounts already paid are taken into account in the amount of tax for the tax period (clause 5 of the named article).
• Reporting is submitted once a year at the end of the tax (rather than reporting) period. At the same time, legal entities submit declarations by March 31 inclusive of the year following the past tax period, individual entrepreneurs - by April 30 inclusive (clause 1 of article 346. 23 of the Tax Code of the Russian Federation).

Does UTII belong to the simplified taxation system

Above, we examined the main characteristics of 2 special tax regimes: UTII and USN. As you can see, the tax legislation does not combine them into such a single category as the simplified taxation system. These are 2 independent and non-reciprocal special taxation systems.

Of course, taking into account the specifics of a particular situation, UTII can be considered a simpler special regime in terms of calculating the amount of tax payable, processing and filing a declaration than, for example, the general taxation system. On the other hand, at the UTII, when selling goods, you can currently not use cash registers and issue only a sales receipt or a strict reporting form, while with the simplified tax system, the use of a cash register is mandatory (in addition, on this topic, we recommend reading our article at the link Are there fines for not using the online cash register in 2017?). From this point of view, the conditions for UTII are simpler than those for the USN, etc.

IMPORTANT! UTII is not a subspecies of the simplified tax system, although under certain conditions these special regimes can be combined by the same economic entity (we will talk about this in more detail later).

An economic entity wishing to switch to both the simplified tax system and UTII must follow 2 separate procedures for the transition to the use of these special regimes. These issues are covered in our articles on the links Changing the tax regime from OSNO to USN - the procedure for the transition and How is the transition to UTII carried out? respectively.

It is also necessary to take into account the procedure for calculating the amounts of taxes payable, since the rules for the simplified tax system and UTII are completely different, as are the objects of taxation:

• income or income minus expenses calculated in fact - in the first case;
• imputed income, assumed and not dependent on actual income at the end of the tax period, - in the second.

On the combination of UTII and USN

As we have already mentioned, in some situations a legal entity or individual entrepreneur can use several taxation systems at the same time. Including a combination of UTII and USN is acceptable (we talked about the combination of UTII and OSNO in our other article at the link Is it possible to combine the tax regimes of OSNO and UTII?).

In doing so, it must be taken into account that:

• accounting for the simplified tax system and for UTII must be kept separately (clause 7 of article 346.26 of the Tax Code of the Russian Federation);
• Only one special regime can be applied to one type of activity.

At the same time, expenses related to activities on UTII should not be included in the accounting for the simplified tax system. Otherwise, an unreasonable underestimation of the tax base will occur.

IMPORTANT! There are types of organization expenses that are difficult to differentiate by type of activity, since they arise as part of the business and economic activity the entire enterprise (for example, salaries of the administration, rent of premises, etc.). In this case, the distribution of costs should be made between various types activities on a monthly basis based on monthly revenue (income) indicators (see Letter No. 03-11-11/42698 of the Russian Ministry of Finance dated August 27, 2014).

Simultaneous use of the 2 named special regimes also entails the need to pay taxes for each type of activity in accordance with the requirements of the law for each of them, as well as submit appropriate reports (clause 7 of article 346.26 of the Tax Code of the Russian Federation).

IMPORTANT! If an individual entrepreneur or legal entity conducts the same activity in different territories of a city or municipal district, it is impossible to apply UTII and STS simultaneously. You can only combine them different cities or municipal districts (letter of the Ministry of Finance of Russia dated February 17, 2017 No. 03-11-11 / 9389).

So, above, we analyzed whether UTII is a simplified taxation system, and came to the conclusion that although the named special regime can be considered as easier to use by an economic entity in a number of cases, for example, compared to OSNO, nevertheless it is not a subspecies of the simplified tax system.

So to say that UTII is a simplified taxation system is not entirely correct, since this special regime has its own specific properties, which, in different situations can be assessed as advantages or disadvantages of a particular type of activity of a particular economic entity, and therefore it is not possible to unambiguously characterize UTII (as well as other special regimes) as the simplest special regime.

The right choice of taxation system will help the entrepreneur to extract maximum profit from activities. Which is better: USN or UTII for individual entrepreneurs? You can give an answer when comparing the advantages and disadvantages, as well as after calculating the fiscal burden on the business. Let's look at the main nuances.

Benefits of Special Modes

The tax legislation of the Russian Federation provides for a number of indulgences in the conduct of activities. In particular, it is possible to reduce the financial burden on an entrepreneur by applying special regimes - the simplified tax system or UTII. Both of these systems relieve a businessman from the obligation to pay VAT, personal income tax on business proceeds, property tax on objects used in commercial activities(clause 3 of article 346.11, clause 4 of article 346.26 of the Tax Code).

However, IP special treatment must accrue and pay tax on simplified or imputed activities to the budget. Both systems are voluntary and are used on a notification basis. Restrictions on application are listed in stat. 346.12, 346.26. Doing tax accounting on UTII (STS) is carried out in a simplified manner and boils down to the provision of a declaration based on the results of tax periods. When calculating the amount of tax payable, it is allowed to make tax deductions to the listed insurance premiums for employees, except for the simplified tax system for "Income minus expenses".

Which is more profitable - UTII or USN for individual entrepreneurs

How to decide which mode to choose? First of all, you need to know how the imputation differs from the simplified one for individual entrepreneurs. The difference lies in the scale of application. UTII is used in relation to individual areas of activity, and the simplified tax system is used throughout the company as a whole. The list of types of activities available for transfer to imputation is contained in paragraph 2 of Art. 346.26 of the Tax Code and may be changed by decision of the regions of the Russian Federation.

In accordance with paragraph 3 of Art. 346.29 The taxable base for calculating the imputed tax is determined from fixed indicators of basic profitability and physical values, taking into account the deflator coefficient. The presence or absence of activity, real profit making with UTII does not matter. If an individual entrepreneur is registered with the IFTS as a taxpayer, he is obliged to transfer a single tax to the state on a quarterly basis and submit declarations.

On simplified taxation, the tax is calculated from the actually received income and expenses according to the algorithm, depending on the chosen object of taxation (stat. 346.14). In the absence of economic activity, it is allowed to submit zero declarations, and the costs of an individual entrepreneur under the simplified tax system with the object “Income minus expenses” can be transferred to the next period.

Pros and cons of UTII for individual entrepreneurs

The main advantage of the imputation is that for any fluctuations in revenue, the entrepreneur always pays a fixed amount of tax, calculated from the given indicators. It is most advantageous to use UTII if the business is large enough and brings high incomes. In addition, you can switch to the imputation by submitting an application within 5 days from the date of the start of using UTII (clause 3 of article 346.28). Also, within 5 days from the date of termination of the use of this regime, the taxpayer is deregistered.

Another significant plus of vmenshchikov is the facilitated workflow. If the simplists are required to maintain KUDiR in order to confirm the correctness of the calculations of income-expenditure transactions and taxes, individual entrepreneurs on UTII are exempted from such an obligation.

Pros and cons of the simplified tax system for individual entrepreneurs

At use of the simplified tax system the entrepreneur has the right to pay tax not on the supposed fixed income, but on the actually earned funds. The choice of the calculation option for objects of taxation is carried out by the taxpayer independently, taking into account the specifics of the business - “income” or “income minus expenses”. In this case, first of all, one should take into account the amount of revenue and expenses of IP for the period.

The submission of the declaration is not carried out quarterly as with imputation, but annually. For reporting periods, no forms are submitted to the IFTS, the simplistic only transfers tax advances to the budget. According to legislative requirements, all individual entrepreneurs can apply the simplified tax system, subject to regulatory restrictions. But the list of activities does not affect the right to use simplified taxation. If the entrepreneur works in different areas, some of which fall under UTII, you will have to combine the two modes and ensure separate accounting.

To accurately understand the benefits and disadvantages, you need to weigh all the pros and cons in detail and carefully calculate the size of the tax burden. When comparing, three options are used - UTII, STS "Income" and STS "Income minus expenses". Make calculations for the quarter, and better year. At the same time, do not forget to take into account which OKVED you are going to work for, as well as how many employees you will have to hire.

• Description of products and services
• Production plan
• Staff
• Financial plan
• Selecting an OKVED code
  • • • Similar business ideas:

Business plan for opening a jewelry store in a shopping center on 28 square square meters.

How much money do you need to open a jewelry store

Organization of a jewelry store will require big investments. The capital in the business will be made up of Money project founders (60%) and credit funds (bank loan - 40% of total investment). Starting costs will include:

• Deposit for renting premises - 220,000 rubles.
• Trade and exhibition equipment - 450,000 rubles.
• Creation of an assortment of goods - 4,000,000 rubles.
• Advertising - 100,000 rubles.
• Business registration - 30,000 rubles.
• Other organizational expenses - 100,000 rubles.
• Total total investment in the project is 4,900,000 rubles.

The lion's share of financial costs associated with the creation of a range of goods.

Description of products and services

The range of our store will include the following products: rings, earrings, highlights, pendants, chains, bracelets, necklaces, brooches, pins, cufflinks, watches, jewelry boxes, piercings. Most of the jewelry will be made of gold. 80% of the product will be in the middle and lower price segment and 20% will be a premium class product. The average trade margin on the goods will be 60%. The average purchase check will be equal to 4000 rubles.

Production plan

A jewelry store is planned to open in one of the popular shopping centers our city. The leased space will be 28 square meters. The outlet will be located on the second floor next to elite boutiques women's clothing and a cosmetics store. This will attract a solvent audience of customers to the store. The rent will be 110 thousand rubles per month. Despite the relatively high cost of renting, there are much more advantages of placing in a shopping center than disadvantages. The high traffic of the shopping center will ensure an almost constant influx of customers, regardless of the time of year. In addition, the audience of visitors to a large shopping center is so large that significant investments in store advertising are not required - it is enough to place a bright advertising sign above the mall entrance

What equipment to choose for decorating a jewelry store

The design and arrangement of the outlet will be given special attention. The basis of the basics in the design of a jewelry store is shop equipment. We will purchase high-quality and expensive trade and exhibition equipment, we believe that it is not advisable to save on this article. Will be purchased: transparent glass showcases with height-adjustable shelves, low showcases and counters, furniture with transparent elements and mirrors. Also, high-quality lighting of the point of sale and lighting of shop windows will be purchased and installed. Jewelry suppliers will be several well-known dealer networks operating in Russia. Each of them will have an agreement to return the goods if the collection does not sell well.

Staff

The store will hire two sales assistants with a monthly salary of 15,000 rubles. + percentage of income received. Strict requirements will be imposed on employees: compliance with corporate standards customer service, observance of sales techniques, perfect knowledge of the assortment, correct display of goods, the ability to conduct a detailed presentation of goods. The services of an accountant will be taken under an outsourcing agreement.

Which taxation system to choose

As an organizational and legal form, an LLC will be registered - a company with limited liability. Status legal entity will give many privileges, including the opportunity to attract additional investments into the business (by selling a share to an investor). As a taxation system, it is planned to use UTII - a single tax on imputed income. We believe this is the most favorable tax regime for a small jewelry store. A license to organize such activities is not required.

Financial plan

Fixed monthly expenses

• Rent - 110 thousand rubles.
• Salary + insurance contributions (2 people) - 70 thousand rubles.
• Utility payments - 15 thousand rubles.
• Outsourcing (accounting) - 10 thousand rubles.
• Advertising - 30 thousand rubles.
• Taxes (UTII) - 15 thousand rubles.
• Other expenses - 20 thousand rubles.
• Total - 270 thousand rubles.

Monthly income

• The average check is 4000 rubles.
• Trading margin - 60%
• The average income from the sale is 1500 rubles.
• The number of buyers per day - 10 people.
• Income per day - 15,000 rubles, per month - 450,000 rubles.

How much can you earn selling jewelry store products

Hence the profit: 450,000 - 270,000 = 180,000 rubles per month. Return on sales is 15%. The break-even point will come at a monthly revenue of 720,000 rubles.

Payback initial investment, according to the business plan, will come in 30 - 35 months of work (taking into account the period for the promotion of the store).

The main stages of creating a jewelry store

To organize a profitable jewelry business, it is necessary, first of all, to conduct marketing research and determine their own potential in this area of ​​​​commercial activity. In addition, the following questions need to be addressed:

• Complete the registration procedure with the Federal Tax Service, funds, Rosstat and obtain the necessary permits.
• Find reliable suppliers and form the assortment of the future store.
• Sign a lease agreement for the premises.
• Conclude contracts with employees of the company.
• Buy equipment/furniture.
• Sign a contract with a security company.

Highly important point- this is the preparation of a business plan that will help develop a business and tell you how to act in non-standard situations. Preparation of documents necessary for opening and operating a jewelry outlet For the legal operation of a jewelry store, the following papers are needed:

• LLC registration documents (including tax registration certificate).
• Commercial space lease agreement.
• Labor contracts with personnel.
• Documents on registration with the GIPN (issued by the Ministry of Finance of the Russian Federation).
• Permits from the fire inspectorate and Rospotrebnadzor (photocopies are available).
• Documents for sold jewelry (certificates, waybills).

It is also necessary to allocate a place for a buyer's corner, where customers can leave their opinion about the work of the outlet or find out the phone numbers of institutions that control the activities of jewelry stores.

Selecting an OKVED code

Since the store will specialize exclusively in retail jewelry, then for this activity you can choose one code - this is OKVED 52.48.22 (according to all-Russian classifier, subject to recent changes).

Business plan

Reviews (45)

A high-quality business plan for a jewelry workshop is offered for those who feel a creative and entrepreneurial spirit in themselves. A jewelry workshop is needed in everyone locality, because in addition to minor repairs of various jewelry: fixing locks, cleaning, replacing stones, such a workshop can produce its own exclusive products. Please note that in this document you can find detailed descriptions of the stages of the formation of a jewelry company.

submitted finished document allows you not to engage in independent selection of data, calculations, because this is a ready-made instruction for action. In the document you will find feasibility studies for running this business, you will be able to decide on priorities and understand where to start putting into operation an interesting and profitable enterprise - a jewelry workshop.

It is possible to study information on opening a jewelry workshop right now. No undertaking can be carried out if you do not think about the selection of personnel. Jewelers and appraisers, security guards and a secretary should be on the staff of a reputable company that wants to provide high-quality services to the population in the manufacture and repair of jewelry made of silver, platinum and gold at the proper level.

Opening your own jewelry workshop is a very costly business. Like it or not - minimum investment not enough here. When planning to open a jewelry workshop, it is important to calculate in time how much money is needed to implement this business idea, so as not to understand halfway through what financial resources dried up, and before the completion of the case is still very, very far away.

First of all, the future businessman will have to decide on the list of services that will be provided by his company: it is one thing if you decide to open a company exclusively engaged in jewelry repair, and quite another if you also intend to provide customers with jewelry restoration services and the manufacture of exclusive jewelry to order. It is clear that in the second case, the amount of initial investment will be much larger, but the turnover from such a company will be an order of magnitude higher.

In any case, be prepared for the fact that the arrangement of one workplace in a jewelry workshop will cost several thousand dollars, and the total cost of opening a jewelry business may exceed $100,000. But if you don’t have that kind of money yet, don’t despair, but look for an opportunity save.

How to open a jewelry workshop, where to start - after thinking about it, do not forget to realistically assess your financial capabilities. How much money do you need to open a jewelry workshop? Do not hope that a few tens of thousands of dollars will be enough for you to open your own jewelry business that brings stable income. On average, for these purposes it takes from $100 to $500 thousand. This amount includes the cost of renting a suitable premises, purchasing consumables and equipment for the jewelry workshop, as well as wages for the company's employees.

What can you save on? Certainly not on the protection of the premises, because it is about working with precious stones and metals. But a modern security system will cost less than equipping a special safe room. To work with precious metals, according to the requirements of Probirnadzor, it is necessary to have special scales of the highest class. But if the cost of $700-1000 seems too high to you, try buying a used scale. You can find them in the laboratory of any domestic industrial enterprise, and such a purchase will cost several times cheaper.

Such savings are all the more relevant if you open your business in the service sector during a crisis; in this case, a jewelry workshop can become a source of stable, albeit low, profit for you. Running a jewelry business requires a competent business plan for a jewelry workshop, which contains a description of the jewelry workshop, what role advertising plays in its development. With the help of this description, you will be able to choose the optimal mode of operation of the jewelry workshop, understand what you can save on, and what you should never do. By avoiding serious problems with this document, you will be able to as soon as possible become a successful businessman.

By creating a jewelry workshop, every businessman plans to attract as many customers as possible. But far from always grandiose plans can be realized. The hunting season for a client will end successfully only in one case - if you manage to interest him, offer what he needs. Studying aspects of the jewelry business, biographies of famous jewelers, you will certainly draw the main conclusion: the main thing is the details.

Today, exclusive jewelry is in the highest demand among lovers of precious stones and metals. The main players in the jewelry market in without fail take this feature into account, realizing that the desire to stand out and become the owner of an exclusive jewelry moves many people. It is much more pleasant to pay money for an original thing than to buy mass stamping.

Focusing on these customer requests, you will be able to actively develop your business and recoup those solid financial capital that you have invested in the creation of a jewelry workshop. You should not focus only on the volume of jewelry production, since the exclusive is a piece work.

The peculiarity of the jewelry business in Russia is that in recent times the number of people who are eager to become the owner of an exclusive jewel is constantly growing. Such a purchase may good investment money, or become a luxurious and desirable gift for any date. Increasingly, original jewelry is given for a wedding, graduation, christening or engagement. Before you open a jewelry workshop, think about what kind of jewelry you will offer the buyer. Take a look at the official websites of jewelry workshops with product catalogs - how rich their range is!

It is very convenient when photos of jewelry made by master jewelers of your company are collected in one catalog. At the same time, you should be able to accept an order for each of these models at any time. It is not even worth talking about the quality of work - it can only be impeccable. The uniqueness of a piece of jewelry and the unsurpassed skill of a jeweler is the key to success in this business.

All employees must have a certain practical experience and appropriate training in the jewelry business - people without experience and knowledge are not able to create a positive reputation for your company. Reviews about the jewelry business spread very quickly, and if you make a mistake even once, it will be very problematic to climb back to the top of the business.

Competition in this area is not too high, but it exists. And the fight for survival is won by the one who can realize the most creative ideas, to attract a buyer by price, design, quality of work. Promotions in the jewelry business are of great importance: try to interest the consumer with special conditions, offer them bonuses and discounts when ordering exclusive jewelry models, and you will notice how the number of your customers begins to increase.

It is no secret that entrepreneurs who do not neglect such an important financial document as a business plan for a jewelry workshop achieve maximum success. Focusing on it, you can easily comprehend professional secrets creating a jewelry business and will not get lost against the background of competitors.

The jewelry business attracts many entrepreneurs who decide to invest considerable financial resources in their business. If you are planning to open a jewelry business, then you perfectly understand what interest the emergence of a new player in this market segment will cause not only among your competitors, but also among numerous representatives of regulatory authorities. It is very difficult to open a jewelry business without experience in the relevant business activity, because even venerable businessmen do not always manage to avoid mistakes at the initial stage.

Having decided to organize his jewelry production, a businessman should, first of all, think about the correct design of all required documents. There are no trifles in this business: it is worth missing at least one seemingly insignificant detail - and a lot of problems in the future are provided for you. The business community of jewelers is often in a fever with information that another entrepreneur has serious friction with representatives of the Probirnadzor or the tax inspectorate. Can these problems be avoided? Undoubtedly! To do this, you only need to correctly and on time prepare a package of necessary documents for registering a business. Describing the main aspects of the jewelry business, our article will help you understand the complexities of relationships with regulatory authorities.

Conducting jewelry business involves working with precious stones and metals, so you cannot avoid business relationships with Probirnadzor. Having issued an IP, a newly-minted businessman must be registered with this controlling organization, the main activity of which is to protect the rights of buyers who purchase jewelry. In addition, the Assay Supervision protects the interests of the state in the use and processing of precious stones and metals.

You will be registered with the Probirnadzor only if you have a suitable room equipped with a safe, a special safe room, or a modern burglar alarm. If, in addition to the workshop, you plan to open jewelry pawnshop, this point should also be taken into account when choosing a room. Next up is a trip to tax office where you also need to register. It is important to get all the documents right right away, this will allow you to significantly reduce the number of your subsequent visits to these organizations.

It will be much easier for you to prepare the most complete package of documents if you are guided by this professional business plan of the jewelry workshop. After carefully studying the business plan, you can easily figure out how to open an LLC, whose main activity will be the production of jewelry. In addition to a detailed list of documents required for company registration, this financial document contains a description of the company and the jewelry industry. You will learn about the importance of timely training for jewelers and what steps should be taken to quickly become a recognizable firm.

To start your own jewelry business, you can go one of two ways: enter into a franchise agreement or start on your own. In the first case, you find yourself under the wing of one of the already well-known and well-promoted brands. You pay the franchisor the agreed amount, but save on the purchase of goods, advertising and staff training. But you have a lot of buyers already at the first stage. In the second case, you remain independent and make all decisions yourself.

Premises and staff for a jewelry salon

How to choose a room outlet? Since your goods are far from essentials, renting a room on the corner of the house is not an option. You need to find a place somewhere in the center. One of the best options is a pavilion in a shopping center.

The room itself should be spacious, as well as different impeccable view, and this is a separate item of expenditure. The main rules for choosing are:

1. Showcases;
2. good lighting;
3. only cold tones in the interior.

To open a jewelry store, you will need to purchase three types of counters. You can choose how different variants, and one. Standard stand - counter with a glass cover. It is placed in an inclined or horizontal position. Height - not less than 95 cm and not more than 125 cm. This is ideal.

vertical stand presents the product in the best possible way. Its rear wall is a mirrored panel that allows you to see the product from all sides. The height of the counter must not be less than 85 cm or more than 175 cm.

Pillar cabinet- a glass flask used for especially large jewelry.

As for the staff, it is better to select people with proper work experience. Otherwise, you will additionally need to spend money on their training. Also, a person must be able to work in stressful conditions, be polite and attractive in appearance. Do not forget about the security guard, but you can conclude an agreement with a security company that will guard the salon around the clock. But an accountant can work 2-3 days a month, i.е. be an incoming employee.

Your starting capital

Those who want to know how to open a jewelry store are also interested in the amount to be invested. The minimum amount of 700,000 rubles will be spent only on the purchase of equipment (vertical stands, counters with glazed tops and flask cabinets). Do not forget about special scales designed specifically for jewelry.

You will also need to invest in:

• Room rental - 150,000 rubles per month;
• refurbishment, signage and installation necessary equipment- 150,000 rubles;
• monthly maintenance of the salon - up to 20,000 rubles;
• staff training (special courses, master classes, psychological tricks etc.) - from 50,000 to 100,000 rubles;
• purchase of goods - from 2,000,000 rubles;
• salary to employees - from 80,000 to 100,000 rubles per month;
• advertising - up to 30,000 rubles;
• security - from 50,000 to 70,000 rubles per month.

The jewelry business belongs to the list of those that are subject to licensing. First you register as a legal entity. License issued State Inspectorate Assay Supervision of the Ministry of Finance Russian Federation. To get it, you need to collect the following documents:

1. Application and registration;
2. registration card in two copies;
3. certificate of state registration legal entity;
4. a copy of the certificate of registration, certified by a notary;
5. certificate of registration with the Tax Service;
6. a notarized copy of registration with the tax authority;
7. an information letter on registration in the USREO with the decoding of all codes attached;
8. notarized copy information letter on registration in USREO;
9. information on the availability of premises for the implementation of the specified activities, indicating the legal use of the area (lease agreement or document of ownership).

In addition, all decorations must additionally fit the standards. If you sell goods with diamonds, the products must have special certificates and labels with all the details.

During the transportation of such products, there must be a special agreement with a company that provides transportation in equipped vehicles and with security services. In such a case, the responsibility lies with the carrier if in the process there are emergency situations.

Possible risks

Opening a jewelry store has always been considered a risky business. Why?

• Firstly, because the seasonality factor is very influential. Directly before the holidays, incomes will increase, and after them they will decrease. But, the plus is that during the holidays you will earn so much that you can easily “survive” a period of relative calm.
• Secondly, for such a point it is difficult to find responsible and honest employees. It is almost impossible to steal goods from a good specialist. At the same time, he must constantly offer products, move around the entire perimeter, and not sit in one place. Well-trained personnel are a bonus to overall defense.
• Thirdly, the theft of jewelry in our time is not new and not uncommon. Such salons are most often at risk of robbery. But by drawing up a contract with a reliable security company, you can get rid of this potential risk.

As we mentioned above, the profit in this case will not be constant, because it depends on holidays and other features. Most profitable periods:

• December and the eve of the New Year and Christmas;
• February - until Valentine's Day;
• March, especially the period before March 8;
• August-September is the period of weddings.

AT total amount these hot periods bring from 1,500,000 to 2,000,000 rubles. And in the remaining months, the profit will be approximately 800,000 - 900,000 rubles.

Knowing how to start your own business will help you succeed and speed up the payback period of the project. But, for this you still have to make a lot of effort, effort, endurance and time.

Check out the offers of banks

More about current account

• Opening an account - free of charge in 10 minutes;
• Service - from 0 rubles / month;
• Free payments - up to 20 pieces / month.
• Up to 7% on account balance;
• Overdraft possible;
• Internet banking - free of charge;
• Mobile banking is free.

RKO in Raiffeisenbank.

Open an account

More about current account

• Opening an account - free of charge in 5 minutes;
• Service - from 490 rubles / month;
• Minimum commissions.
• Registration of salary cards - free of charge;
• Overdraft possible;
• Internet banking - free of charge;
• Mobile banking is free.

More about current account

• Free account opening in 10 minutes;
• First 2 months free service;
• After 2 months from 490 rubles / month;
• Up to 8% on the account balance;
• Free accounting for individual entrepreneurs on Simplified;
• Free internet banking;
• Free mobile banking.

RKO in Sberbank.

Open an account

More about current account

• Opening r / s - 0 r.;
• Service - from 0 rub./month;
• Free "Sberbank Business Online";
• Lots of additional services.

More about current account

• 0 rub. opening an account;
• 0 rub. Internet banking and mobile banking for account management;
• 0 rub. issuance of a business card for depositing and withdrawing cash at any ATM;
• 0 rub. the first deposit of cash into the account;
• 0 rub. tax and budgetary payments, transfers to legal entities and individual entrepreneurs in Alfa-Bank;
• 0 rub. service account if there is no turnover.

More about current account

• Opening an account is free;
• Reservation in 1 minute;
• Internet banking and mobile app is free;
• 3 months of service for free;
• after 3 months from 490 rubles / month

RKO in LOKO Bank.

Open an account

More about current account

• Opening an account is free;
• Reservation in 1 minute;
• Service - from 0 rubles / month;
• Cash withdrawal from 0.6%;
• Free terminal for acquiring;
• Internet banking and mobile application - free of charge.

RKO in Expert Bank.

Open an account

More about current account

• Account maintenance - from 0 rub./month.
• Cash withdrawal (up to 700 thousand rubles) - free of charge
• Up to 5% on account balance
• The cost of payment - from 0 rubles.

RKO in Unicredit Bank.