After considering the issue, we came to the following conclusion:
At present, the pharmacy retail medicines and transferred to the payment of a single tax on imputed income for certain types activities, the right not to apply cash register equipment when making payments for sold medicines.
This procedure applies until 07/01/2018.

Rationale for the conclusion:
In accordance with the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using electronic means of payment" (hereinafter - Law N 54-FZ) cash registers ( hereinafter also - CCP) is applied on the territory of the Russian Federation in without fail by all organizations and individual entrepreneurs when they make settlements, with the exception of cases established by Law N 54-FZ.
Settlements for the purposes of N 54-FZ are understood as the acceptance or payment Money using cash and (or) electronic means of payment for goods sold, work performed, services rendered, accepting bets and paying out money in the form of winnings when organizing and conducting gambling, as well as accepting money when selling lottery tickets, electronic lottery tickets, acceptance of lottery bets and payment of funds in the form of winnings in the course of organizing and conducting lotteries (Law N 54-FZ).
Thematically close to the situation under consideration is the possibility not to apply CCP, provided for by Law N 54-FZ for pharmacy organizations located in feldsher and feldsher-obstetric stations located in rural areas. settlements, and for separate subdivisions medical organizations licensed for pharmaceutical activities (outpatient clinics, feldsher and feldsher-obstetric stations, centers (departments) of general medical (family) practice) located in rural areas where there are no pharmacy organizations.
By virtue of transitional provisions, until 07/01/2018, taking into account the established features, the CCP has the right not to apply a number of subjects.
In particular, according to the Federal Law of July 3, 2016 N 290-FZ "On Amendments to the federal law"On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" and separate legislative acts Russian Federation"(hereinafter - Law N 290-FZ) organizations and individual entrepreneurs who are UTII taxpayers, when carrying out the types of entrepreneurial activities established by the Tax Code of the Russian Federation, can carry out cash settlements and (or) settlements using payment cards without the use of cash register equipment, subject to the issuance of a document (sales receipt, receipt or other document) at the request of the buyer (client) , confirming the acceptance of funds for the relevant product (work, service) in the manner prescribed by N 54-FZ (as amended, in force until the date of entry into force of N 290-FZ), until 07/01/2018.
In addition, organizations (or individual entrepreneurs), which, in accordance with N 54-FZ (as amended until 07/15/2016) were vested with the right not to apply CCP, retained this right until 07/01/2018 (Law N 290-FZ).
Entrepreneurial activity of pharmacy organizations for the sale of finished drugs, medical goods, medical equipment and other medical products by individuals and legal entities under contracts retail purchase and sale, for cash and non-cash payments, as well as using payment cards, for purposes not related to entrepreneurial activity, refers to retail trade and is subject to the possibility of applying special treatment taxation - UTII (Tax RF, see also the Ministry of Finance of Russia dated 12/10/2012 N 03-11-06 / 3/84, dated 07/24/2012 N, dated 04/03/2012 N).
Therefore, at present and until 07/01/2018, a pharmacy is a UTII taxpayer in the retail sale of medicines (code 47.73 according to All-Russian classifier species economic activity(OKVED 2) OK 029-2014, adopted and put into effect by Rosstandart dated January 31, 2014 N 14-st), carried out through shops and pavilions with an area trading floor no more than 150 square meters, has the right not to apply cash register equipment, subject to the issuance, at the request of the buyer, of a document confirming the receipt of funds for the relevant goods (see the Ministry of Finance of Russia dated 05.05.2015 N 03-11-11 / 25692, dated 17.01.2014 N).
If the buyer does not require an appropriate document, the seller applying UTII is not obliged to issue it (see Resolution of the Supreme Court of the Russian Federation of 01.20.2016 N 304-AD15-17629).

You can trade in wholesale with anything, just go to the directory and select the type of activity. Each activity is good in its own way, the main thing is to understand this. Some choose OKVED 51.46 decoding, which means wholesale medical, pharmaceutical, orthopedic goods.

These are the goods that people cannot do without. In order to engage in this type of activity, you need a special permit - a license, the presence of specialized education. The business itself is complex and costly. One license for trade in medicines and honey. technology is very expensive, it should be borne in mind that knowledge of all medical terms is necessary, and this requires special education.

Okvad 2019 retail

Retail sales of goods such as personal computers, stationery, paint or wood, although these products may not be suitable for personal or domestic use. The processing of goods traditionally used in trade does not affect the essential characteristics of the goods and may include, for example, only their sorting, separating, mixing and packaging.

Resale (sale without conversion) of new and used goods for personal or household use, or use by shops, department stores, stalls, postal businesses, door-to-door deliveries, merchants, consumer cooperatives etc. Retail trade is classified primarily by type trade enterprises(retail sale in department stores - groupings 47.1 to 47.7, retail sale outside stores - groupings 47.8 to 47.9). Retailing in general goods stores includes: retail sales second-hand goods (group 47.79). For retail sales in department stores, a further distinction is made between retail sales in specialized stores (groups 47.2 to 47.7) and retail sales in non-specialized stores (group 47.1). The above groupings are further subdivided according to the range of products sold. Sales other than general stores are subdivided according to the form of trade, such as retail sales in stalls and markets (class 47.8) and other retail sales not through general stores, such as mail order, door-to-door, vending machines, etc. d. (Group 47.9). The range of goods in this grouping is limited to goods commonly referred to as consumer goods or retail goods. Therefore, goods not normally sold in retail trade, such as cereal grains, ores, industrial equipment etc. not included in this group

The pharmacy is located on UTII (type of activity according to OKVED - Retail trade in medicines in specialized stores (pharmacies) -)

Rationale for the conclusion:
In accordance with paragraph 1 of Art. 1.2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in cash settlements and (or) settlements using electronic means of payment" (hereinafter - Law N 54-FZ) cash registers (hereinafter also - KKT) is applied on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make settlements, with the exception of cases established by Law N 54-FZ.
For the purposes of Law N 54-FZ, settlements mean the acceptance or payment of funds using cash and (or) electronic means of payment for goods sold, work performed, services rendered, acceptance of rates and payment of funds in the form of winnings in the course of organizing and conducting gambling, as well as accepting funds when selling lottery tickets, electronic lottery tickets, accepting lottery bets and paying out funds in the form of winnings when organizing and conducting lotteries (Article 1.1 of Law N 54-FZ).
Thematically close to the situation under consideration is the possibility not to apply the CCP, provided for in paragraph 5 of Art. 2 of Law N 54-FZ for pharmacy organizations located in feldsher and feldsher-obstetric stations located in rural areas, and for separate divisions of medical organizations licensed for pharmaceutical activities (outpatient clinics, feldsher and feldsher-obstetric stations, centers (departments ) general medical (family) practice) located in rural areas where there are no pharmacy organizations.
By virtue of transitional provisions, until 07/01/2019, taking into account the established features, the CCP has the right not to apply a number of subjects.
In particular, according to part 7 of Art. 7 of Federal Law No. 290-FZ of 03.07.2019 “On Amendments to the Federal Law “On the Use of Cash Registers in Cash and (or) Payment Card Payments” and Certain Legislative Acts of the Russian Federation” (hereinafter referred to as Law N 290-FZ) organizations and individual entrepreneurs who are taxpayers of UTII, when carrying out the types of business activities established by paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, can make cash payments and (or) settlements using payment cards without the use of cash register equipment, provided that, at the request of the buyer (client), a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant goods (work, service) in the manner prescribed by Law No. 54-FZ (as amended until the date of entry into force of Law No. 290-FZ), until 07/01/2019.
In addition, organizations (or individual entrepreneurs), which, in accordance with Law N 54-FZ (as amended until 07/15/2019) were vested with the right not to apply CCP, retained this right until 07/01/2019 (part 9 of article 7 of Law N 290-FZ).
Entrepreneurial activity of pharmacy organizations for the sale of finished medicines, medical products, medical equipment and other medical products to individuals and legal entities under retail sales contracts, for cash and non-cash payments, as well as using payment cards, for purposes not related to entrepreneurial activity, refers to retail trade and is subject to the possibility of applying a special taxation regime - UTII (clause 6, clause 2, article 346.26 of the Tax Code of the Russian Federation, see also letters from the Ministry of Finance of Russia dated 10.12.2012 N 03-11-06 / 3/84, dated 07/24/2012 N 03-11-06/3/53, dated 04/03/2012 N 03-11-06/3/26).
Therefore, at present and up to 07/01/2019, a pharmacy is a UTII taxpayer in the retail trade of medicines (code 47.73 according to the All-Russian Classifier of Economic Activities (OKVED 2) OK 029-2014, adopted and put into effect by order of Rosstandart dated 01/31/2014 N 14-st), carried out through stores and pavilions with a trading floor area of ​​\u200b\u200bnot more than 150 square meters, has the right not to use cash register equipment, provided that a document is issued at the request of the buyer confirming the receipt of funds for the relevant goods (see letters of the Ministry of Finance of Russia dated 05.05.2015 N 03-11-11/25692, dated 01/17/2014 N 03-01-15/1157).
If the buyer does not require an appropriate document, the seller applying UTII is not obliged to issue it (see Resolution of the Supreme Court of the Russian Federation of 01/20/2019 N 304-AD15-17629).

A selection of codes

47.73 Retail sale of medicines in specialized stores (pharmacies)

47.74 Retail sale of articles used for medical purposes, orthopedic articles in specialized stores

47.74.1 Retail sale of products used for medical purposes in specialized stores

47.74.2 Retail sale of orthopedic products in specialized stores

The codes correspond to the new edition of OKVED 2

FILESDownload OKVED codes for retail sale of pharmaceutical and medical goods in .PDFDownload OKVED codes for retail sale of pharmaceutical and medical goods in .JPG

See also all OKVED codes with decryption and other collections of OKVED codes

Explanations and clarifications

This is a fairly broad branch of business, the law allows organizing such a sale in a wide variety of forms. OKVED combines the trade in pharmaceuticals and, for example, goods for vision correction into one type of activity, since the requirements for the premises where the sale will be carried out are almost the same. Goods that can be sold within this business may refer to:

• pharmaceuticals;
• use for medical and recreational purposes;
• medical devices and devices;
• patient care items;
• vision correction;
• orthopedics;
• personal hygiene products;
• cosmetics;

The outlets where this business will operate can be:

• specialized stores with a specially specified range of goods not provided for in other OKVED classifications;
• specific kind outlets- pharmacies;
• peddling through couriers or arranging delivery by phone, mail or via the Internet is not prohibited.

assistentus.ru

OKVED 51.46 "Trade in medical and pharmaceutical products"

Wholesale trade is carried out by those entrepreneurs who have already passed the initial stage and have tested themselves in retail. As a rule, everyone understands that novice merchants trade in retail, and wholesale is subject to experienced businessmen who have seen everything in their path.

What does a businessman sell under this code

Consider what can be sold to a merchant who reflects in the documents his activities under OKVED 51.46.

• Trade in pharmaceutical and medical goods - 51.46.1.
• Wholesale sold medical equipment and orthopedic products – 51.46.2

Therefore, it is an experienced businessman who has been engaged in entrepreneurship for a very long time that will be able to engage in this type of activity.

And for beginners who have all the necessary licenses, additional funds, the following can be noted, before writing an application for registration of an individual entrepreneur or LLC, it is necessary to check the relevance of OKVED.

What code should be indicated when registering an IP

As noted by the tax authorities, they can independently change the classification codes. Then, already inform all businessmen. They are required to change them in their documents. Beginners should clarify the code before writing a statement.

If someone decides to do wholesale trade pharmaceuticals, medicines, orthopedic products, they cannot be used in 2017 - 51.46.

The documents should indicate - 46.46 - wholesale trade in pharmaceutical products and products intended for medical purposes.

Also, this code is divided into subgroups, allowing the use of one direction, for example,

• Wholesale of pharmaceutical products - 46.46.1.
• Wholesale of medical devices - 46.46.2.

The Russian state and legislation allows the use of how many codes in their activities. During the initial registration of an individual entrepreneur, the tax authorities are allowed to choose up to 30 types, noting that on their way the merchant will determine what will be more profitable and profitable for him.

Therefore, as a rule, almost all IPs, in addition to the main code, use additional ones. Perhaps it will not be useful in its activities, but if it is used, then in tax return it will also need to be reflected.

saldovka.com

OKVED code - 86 - Activities in the field of health

www.regfile.ru

Type of Economic Activity Pharmacy

Good afternoon, the main OKVED code is 52.31 - Retail sale of pharmaceutical products. This grouping also includes: - the manufacture of medicines by pharmacies Additional codes: OKVED code 24.42.1 - Production of medicines use for therapeutic or prophylactic purposes, in bulk or packaged in the form of dosage forms or in packages for retail sales - manufacturing psychotropic substances and narcotic drugs (prepared forms) OKVED code 24.41 - production of soap containing small amounts of medicinal additives, see OKVED code 24.51.3 activities of agents in the wholesale trade of medical equipment and orthopedic products OKVED code 51.46 - Wholesale of pharmaceutical and medical products, medical equipment and orthopedic products OKVED code 51.70 - Other wholesale trade and - wholesale trade in general-purpose goods without any particular specialization OKVED code 52.12 - Other retail trade in non-specialized stores tobacco products do not predominate - activities of stores selling general goods, including clothing, furniture, household electrical goods, hardware, beauty products, jewelry, toys, sporting goods, books, newspapers, magazines, etc. OKVED code 52.32 - Retail sale of medical goods and orthopedic products Sergey Vasilyevich, tel. +7 962 958 77 99, WhatsApp, Viber

yuristi.org

Okvad 2018 pharmaceutical retail. lawyertop.ru

OKVED - Trade in medical and pharmaceutical goods - transcript

You can trade in wholesale with anything, just go to the directory and select the type of activity. Each activity is good in its own way, the main thing is to understand this. Some choose OKVED 51.46 decoding, which means wholesale medical, pharmaceutical, orthopedic goods.

These are the goods that people cannot do without. In order to engage in this type of activity, you need a special permit - a license, the presence of specialized education. The business itself is complex and costly. One license for trade in medicines and honey. technology is very expensive, it should be borne in mind that knowledge of all medical terms is necessary, and this requires special education.

Okvad 2018 retail

Retail sale of merchandise such as personal computers, stationery, paint, or wood, although these products may not be applicable for personal or household use. The processing of goods traditionally used in trade does not affect the essential characteristics of the goods and may include, for example, only their sorting, separating, mixing and packaging.

Resale (sale without conversion) of new and used goods for personal or household use, or use by shops, department stores, stalls, postal companies, door-to-door deliveries, merchants, consumer cooperatives, etc. . Retail trade is classified primarily by type of trade enterprises (retail trade in department stores - groupings from 47.1 to 47.7, retail trade outside stores - groupings from 47.8 to 47.9). Retail trade in stores of a general assortment of goods includes: retail sales of used goods (group 47.79). For retail sales in department stores, a further distinction is made between retail sales in specialized stores (groups 47.2 to 47.7) and retail sales in non-specialized stores (group 47.1). The above groupings are further subdivided according to the range of products sold. Sales other than general stores are subdivided according to the form of trade, such as retail sales in stalls and markets (class 47.8) and other retail sales not through general stores, such as mail order, door-to-door, vending machines, etc. d. (Group 47.9). The range of goods in this grouping is limited to goods commonly referred to as consumer goods or retail goods. Therefore, goods not normally sold in retail trade, such as cereal grains, ores, industrial equipment, etc. not included in this group

The pharmacy is located on UTII (type of activity according to OKVED - Retail trade in medicines in specialized stores (pharmacies) -)

Rationale for the conclusion: In accordance with paragraph 1 of Art. 1.2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using electronic means of payment" (hereinafter - Law N 54-FZ) cash registers (hereinafter also - CCP) is applied on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make settlements, with the exception of cases established by Law No. 54-FZ. For the purposes of Law No. (or) electronic means of payment for goods sold, work performed, services rendered, acceptance of bets and payment of funds in the form of winnings when organizing and conducting gambling, as well as accepting funds when selling lottery tickets, electronic lottery tickets, accepting lottery bets and the payment of funds in the form of winnings when carrying out activities for organizing and conducting lotteries (art. 1.1 of Law N 54-FZ). Thematically close to the situation under consideration is the possibility not to apply CCP, provided for in paragraph 5 of Art. 2 of Law N 54-FZ for pharmacy organizations located in feldsher and feldsher-obstetric stations located in rural areas, and for separate divisions of medical organizations licensed for pharmaceutical activities (outpatient clinics, feldsher and feldsher-obstetric stations, centers (departments ) general medical (family) practice) located in rural areas where there are no pharmacy organizations. By virtue of transitional provisions, until 07/01/2018, taking into account the established features of the CCP, a number of subjects have the right not to apply. In particular, according to part 7 of Art. 7 of the Federal Law of 03.07.2016 N 290-FZ "On Amendments to the Federal Law" On the Use of Cash Registers in the Implementation of Cash Payments and (or) Settlements Using Payment Cards "and Certain Legislative Acts of the Russian Federation" (hereinafter - Law N 290-FZ) organizations and individual entrepreneurs who are taxpayers of UTII, when carrying out the types of business activities established by paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, can make cash payments and (or) settlements using payment cards without the use of cash register equipment, provided that, at the request of the buyer (client), a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant goods (work, service) in the manner prescribed by Law No. 54-FZ (as amended until the day the Law No. 290-FZ came into force), until 01. 07.2018. In addition, organizations (or individual entrepreneurs), which, in accordance with Law N 54-FZ (as amended until 07/15/2016) were entitled not to apply CCP, this right was retained until 07/01/2018 (part 9 of article 7 Law N 290-FZ). Entrepreneurial activity of pharmacy organizations for the sale of finished medicines, medical goods, medical equipment and other medical products to individuals and legal entities under retail sales contracts, for cash and non-cash payments, as well as using payment cards , for purposes not related to entrepreneurial activity, refers to retail trade and is subject to the possibility of applying a special taxation regime - UTII (clause 6, clause 2, article 346.26 of the Tax Code of the Russian Federation, see also letters from the Ministry of Finance of Russia dated 10.12.2012 N 03-11 -06/3/84, from 07/24/2012 N 03-11-06/3/53, from 04/03/2012 N 03-11-06/3/26). Therefore, at present and up to 07/01/2018 pharmacy - taxpayer IK UTII in the retail trade of medicines (code 47.73 according to the All-Russian Classifier of Economic Activities (OKVED 2) OK 029-2014, adopted and put into effect by the order of Rosstandart of 31.01.2014 N 14-st), carried out through stores and pavilions with an area of a trading floor of no more than 150 square meters, has the right not to use cash register equipment, subject to the issuance, at the request of the buyer, of a document confirming the receipt of funds for the relevant goods (see letters of the Ministry of Finance of Russia of 05.05.2015 N 03-11-11 / 25692, of 17.01.2014 N 03-01-15 / 1157). If the buyer does not require an appropriate document, the seller using UTII is not obliged to issue it (see Resolution of the Supreme Court of the Russian Federation of 01.20.2016 N 304-AD15-17629).

Having considered the issue, we came to the following conclusion: Currently, a pharmacy that retails medicines and has switched to paying a single tax on imputed income for certain types of activities has the right not to use cash registers when making payments for medicines sold. This procedure applies until 07/01/2018.

Wholesale trade is carried out by those entrepreneurs who have already passed the initial stage and have tested themselves in retail. As a rule, everyone understands that novice merchants trade in retail, and wholesale is subject to experienced businessmen who have seen everything in their path.

You can trade in wholesale with anything, just go to the directory and select the type of activity. Each activity is good in its own way, the main thing is to understand this. Some choose OKVED. decoding, which means - medical, pharmaceutical, orthopedic goods in bulk.

What does a businessman sell under this code

Consider what can be sold to a merchant who reflects his activities under OKVED in documents. .

• Trade in pharmaceutical and medical goods - . .one.
• Wholesale sold medical equipment and orthopedic products -. .2

These are the goods that people cannot do without. In order to engage in this type of activity, you need a special permit - a license, the presence of specialized education. The business itself is complex and costly. One license for trade in medicines and honey. technology is very expensive, it should be borne in mind that knowledge of all medical terms is necessary, and this requires special education.

Therefore, it is an experienced businessman who has been engaged in entrepreneurship for a very long time that will be able to engage in this type of activity.

And for beginners who have all the necessary licenses, additional funds, the following can be noted, before writing an application for registration of an individual entrepreneur or LLC, it is necessary to check the relevance of OKVED.

What code should be indicated when registering an IP

As noted by the tax authorities, they can independently change the classification codes. Then, already inform all businessmen. They are required to change them in their documents. Beginners should clarify the code before writing a statement.

If someone decides to engage in wholesale trade in pharmaceuticals, medicines, orthopedic products, then they cannot be used in 2017 -. .

The documents should indicate - .46 - wholesale trade in pharmaceutical products and products intended for medical purposes.

Also, this code is divided into subgroups, allowing the use of one direction, for example,

• Wholesale of pharmaceutical products - .46.1.
• Wholesale of medical devices - .46.2.

The Russian state and legislation allows the use of how many codes in their activities. During the initial registration of an individual entrepreneur, the tax authorities are allowed to choose up to 30 types, noting that on their way the merchant will determine what will be more profitable and profitable for him.

Therefore, as a rule, almost all IPs, in addition to the main code, use additional ones. Perhaps it will not be useful in its activities, but if it is used, then it will also need to be reflected in the tax return.