The great philosopher of past centuries, Pythagoras, wrote, addressing the leaders who set laws in society, that trade does not tolerate laws, like the ocean ruffling ships.

Russian representatives of small businesses have come up with a new mechanism for retail alcohol sales. How does this happen? To do this, an agreement is concluded with organizations that have a license to trade this type of product. Below we give the reasons for the emergence of this scheme and its mechanism.

Basic state standards for retail trade in alcoholic beverages

The document regulating these standards is Law No. 171 - Federal Law “On state regulation of the production and circulation of ethyl alcohol and alcoholic products” dated November 22, 1995.

Private entrepreneurs must comply with the following rules:

• business entities do not have the right to engage in trade
• alcoholic beverages, but only organizations - legal entities.
• The authorized capital must be no more than 1,000,000 rubles. The capital of a small business is much smaller than that of a large business. The management system largely depends on the region of the country.
• In order to have the right to sell alcoholic beverages, you need to obtain a license.
• A state duty in the amount of 40,000 rubles is transferred to the budget annually.

For private businesses, the process of obtaining a license is labor-intensive.

Alcohol trade scheme

The main loopholes for the application of this scheme lie in the law itself, namely:

• it requires the store to have an area of ​​more than 25 m2 in suburban areas and 50 m2 in urban areas.
• the retail outlet must be located at a remote distance from medical institutions and secondary schools, sports institutions, airports and railway stations.

The government approved the resolution “On the establishment by authorities of the constituent entities of the Russian Federation of places of mass gatherings of people and locations of sources of increased danger, in which retail sales of alcoholic beverages are not permitted.” Regional centers require municipalities to establish the boundaries of the territory free from the sale of alcohol.

A number of other legal requirements

Since 2013, a ban on the sale of beer and beer drinks without the use of cash register equipment has come into force.
If all of the above requirements are met, then the entrepreneur can rent or sublease several square meters to an organization (legal entity) that has permission to sell alcohol.

The rental cost, as a rule, is tied to trading revenue and is 20%.

The tenant issues a monthly invoice for rent, taking into account the proceeds from sold products, and the legal entity pays the invoice after taking inventory of the goods.

Basic Trading Standards

In order to succeed in business, you need great talent, but does a talented person need to spend it on business? (Lipkov)

• The sale of alcoholic beverages occurs through a special cash register.
• An employment contract must be drawn up between the legal entity and the seller. This doesn't actually happen.
• Selling alcohol under an agency agreement is prohibited.

Positive aspects of this process

• There is no need to obtain a license and the store owner has no expenses for obtaining one.
• a private entrepreneur makes a profit from the sale of alcohol and bears virtually no responsibility.
• the owner of the outlet does not need to pay for the products, since the supplier imports them at his own expense.

Negative aspects of this scheme

• Due to the fact that the markup on goods is fixed in the rental agreement, the store owner cannot change it.
• the assortment remains unchanged, since the products of a specific supplier are sold.
• rent payment is a constant amount and is fixed in the contract. Otherwise, a private entrepreneur would set a markup of 30 percent.

An example of how the above scheme works in practice

For example, entrepreneur Ivanov (PE) is going to start selling liquor and vodka products in his grocery store. Since he does not have a license to sell this type of product and the process of obtaining this license is very complicated, he turns to King of Alcohol LLC, which in turn has a license to sell this product.

Trade unites people among themselves into a universal brotherhood of mutually dependent interests (Abraham Garfield)

After checking the compliance of the outlet with all the norms of state law, business entities enter into an agreement according to which King of Alcohol LLC rents a department in the store from the private enterprise. The rental amount is established in the contract and is 20% of revenue. The private enterprise installs the cash register, and King of Alcohol LLC supplies the products at its own expense.

If, for example, within a month, revenue from the sale of alcoholic products is received in the amount of 200,000 rubles, then at the end of the month, based on the results of the inventory of balances, King of Alcohol LLC must transfer the rent to the entrepreneur in the amount of 40,000 rubles.

sovetprost.ru

Do you need a license?

Individual entrepreneurs can freely sell alcohol that contains less than 6% alcohol without an appropriate license. The following types of unlicensed alcoholic beverages can be distinguished:

• Beer drinks;
• Poiret;
• Honey drink;
• Cider and other alcoholic drinks

Alcohol containing more than 6% alcohol will require a specialized license, including: cognac drinks, vodka drinks, wine products, etc.

Low alcohol drinks

Although a license is not required to sell low-alcohol (less than 6% alcohol) products, the selling party represented by individual entrepreneurs, starting from 2016, must be connected to the EGAIS system.

The EGAIS system is a unified automated system that collects information on the production and movement of alcoholic products. Although EGAIS has existed for many years, the regulatory framework is only becoming stricter every year.

From January 1, 2016, individual entrepreneurs are required to enter data on purchases of alcoholic and low-alcohol products into the unified EGAIS database; however, data on the level of sales is not required. For now, EGAIS is mandatory for use in cities, but from January 1, 2018, this system must be connected in all settlements. The only exceptions are the Republic of Crimea and the city of Sevastopol.

Features of the EGAIS system

In order to legally sell alcoholic products, you will need to install a special transport module. It connects independently to a personal computer that has access to a cash register and requires the following recommended characteristics from the PC:

• The amount of RAM is at least 2 GB;
• Central Processor frequency - at least 1.8 Hz;
• Operating system (OS) - Microsoft Windows 7 and version higher;

You will also need to register on the RusAlgoRegulation website with opening a personal account and entering personal data about the individual entrepreneur. After registering and connecting the module to the PC, we download and install special software on it. To start working with EGAIS, you will need to purchase a special electronic key (JaCarta), which allows you to access the registry; its cost does not exceed 4-5 thousand rubles.

The EGAIS system for individual entrepreneurs will work according to the following principles:

• The supplier delivers the goods to the point by issuing a trade bill of lading (TTN);
• Next, the data from the TTN is manually entered into the EGAIS register;
• Then the individual entrepreneur, using the same EGAIS system, receives a clarifying document and checks it with the provided consignment note;
• If all the numbers agree, then the entrepreneur confirms this, and if not, then a statement of discrepancy is drawn up.

The system is quite simple and understandable to anyone who knows how to use a PC at the Excel and Word level.

Features of the sale of alcoholic beverages

From January 1, 2016, individual entrepreneurs are required to keep a specialized logbook for alcohol sales, recommended by RusAlcoholRegulation; on the official website you can find and download all the necessary samples and established forms. This journal is also registered in the EGAIS system. You can keep a log either manually or using electronic systems.

The log should include:

• Address of the retail outlet;
• Data on the sold product (serial number, date of sale, barcode, name, ORK code, container volume, quantity)

This magazine is required to be filled out in cafes and catering establishments, in retail food chains, restaurants, clubs and at the place of relevant activity. Data can be entered both on the day of sale (sale) of alcohol and on the next day, but not later and not earlier.

It is acceptable that the 68-character code is not recorded, and other important changes were made to the log in 2016. For the absence of a sales register or the absence of an entry in it, an individual entrepreneur is subject to a fine of 10-15 thousand rubles.

infinica.ru

Does an individual entrepreneur have the right to sell alcohol?

Vodka, cognac, as well as spirits, wine, beer and some other types of alcohol-containing products are classified as alcoholic products. The rules for the production and circulation of such goods are determined by the relevant federal law. According to current legislation, it is possible to produce and sell (buy, store) alcohol and other alcohol-containing products, including food, to business entities only if they have a license.

Although a license is not required to sell low-alcohol (less than 6% alcohol) products, the selling party represented by individual entrepreneurs, starting from 2018, must be connected to the EGAIS system.

The EGAIS system is a unified automated system that collects information on the production and movement of alcoholic products. Although EGAIS has existed for many years, the regulatory framework is only becoming stricter every year.

New requirements for the sale of alcohol for entrepreneurs on imputation

You cannot sell alcohol: When you need to obtain a license to sell alcohol A license will only be needed by organizations on UTII that sell strong alcohol at retail.

Low-alcohol drinks - beer, cider, poire, mead - are sold without special permission. Individual entrepreneurs have the right to sell only low-alcohol drinks. Therefore, there is no need to license activities.

Selling alcohol without a license - opportunities and risks

The law also provides for certain exceptions regarding licensing - not all alcohol-containing products require a permit in order to trade them. What alcohol can be sold without a license? Low-alcohol drinks are an exception: All other products, including wine and spirits, can only be sold with a license for the retail sale of alcohol.

Individual sales of alcohol, strong alcoholic drinks

“On licensing of certain types of activities” (SZ RF, 1995, No. 1, Art.

69). In addition to this, the types of activities subject to licensing may be established in separate federal laws and regulatory decrees of the President of the Russian Federation. 4. This crime is committed intentionally, i.e.

e. the perpetrator is aware of the illegal, illegal nature of his activities.

What is the fine for selling alcohol without a license in 2018?

As for LLC, the penalty here will be 50,000 - 100,000 units of national currency. Until the last revision, individual entrepreneurs were forced to pay a fine of 3,000 - 4,000 rubles, and LLCs - from 30,000 to 40,000 rubles. Also, all illegal products must be confiscated.

Alcohol license 2018: types, prices, application procedure

If you want to find out how to solve your particular problem, contact a consultant: The sale of alcohol-containing products, subject to licensing, is divided into: wholesale - upon receipt of such licenses, additional requirements are put forward for the availability of warehouse premises of sufficient space and appropriate technical characteristics; retail - for catering establishments, cafes, bars, restaurants, shops.

How does an individual entrepreneur sell alcohol?

Private entrepreneurs can engage in production, purchase and sale, and provision of services in order to make a profit. Are private businesses allowed to sell products containing alcohol?

Features of the sale of alcohol by private entrepreneurs

In case of violation of the law, that is, in the case of trade in alcoholic beverages, the merchant may be held administratively liable.

The sale of alcohol by an individual entrepreneur may become the basis for the imposition of a monetary penalty in the amount of up to 5 thousand; alcoholic products are subject to confiscation.

You cannot sell alcohol:

The law prohibits the sale of alcoholic beverages to persons under 18 years of age. If there is any doubt about whether the buyer has reached the age of majority, the trade worker has the right to demand an identification document.

If these requirements are violated, the business owner may be subject to both criminal and administrative liability.

Beer turnover is carried out on the basis of accompanying documents; a declaration on the volume of retail sales of beer and beer drinks is submitted. In the absence of a document, the circulation of alcoholic beverages is considered illegal and is subject to confiscation.

vash-yurist102.ru

EGAIS tasks for beer in retail trade

The main task of the system is the following:

• Full accounting of the production and sales of any alcoholic products by manufacturers, up to the indication of the city in which it was placed in the container, as well as volume, strength and name.
• Accounting for imported alcoholic beverages to control the accrual of excise taxes.
• Collection of information on excise stamps to control the production and sale of alcoholic beverages.
• Analysis of the implementation and development of alcohol production within the Russian Federation.
• Preventing the sale of counterfeit products in the Russian Federation by checking documents sent to each other by the supplier and the buyer.

Who should report through EGAIS:

• Wholesale companies involved in storage, purchasing and delivery.
• IP when purchasing.
• Catering organizations (cafes, restaurants, bars) - upon purchase.
• Stores selling beer within the city - for retail sale (from July 1, 2016).

  For those who trade in rural settlements, the obligation to report through the system for sales begins on July 1, 2017, and for purchases the deadlines are the same as for all other market participants - from January 1, 2016.

Thus, EGAIS for individual entrepreneurs selling beer is necessary to provide data, and this must be done by both entrepreneurs selling beer drinks on tap and those who sell them in regular containers.

Retail individual entrepreneurs or LLCs located in the Republic of Crimea will have to send data on completed purchases only from July 1, 2017.

How to work in EGAIS: beer accounting

An approximate scheme of cooperation with suppliers according to EGAIS for those who trade in retail looks like this:

• Before delivering the ordered goods to the buyer, the supplier fills out invoices, and also indicates them in the system itself in the balances.
• The organization that ordered the products receives invoices through a universal transport module - a program created to send all information to the system, which is installed on a PC.
• Having received and recalculated the quantity of ordered goods, the buyer (store) compares all the data with the documents. If the receipt corresponds to them, he approves this by sending confirmation to EGAIS.
• After sending the notification, the received volume of alcohol is debited from the remaining quantity of goods of the supplier and credited to the balance of the customer.
• If the actual goods received do not correspond to the data in the documents (for example, the supplier brought less beer than indicated), the buyer can either refuse the product or accept it, and the shortage will be recorded in the system. The same goes for surpluses.

All these actions are necessary to control the products sold by the supplier: how many goods he sent to the retail outlet and how many ultimately arrived.

What equipment is needed and how to connect to EGAIS for beer?

To start working in the system, you must do the following:

• Register on the FSRAR RF website and create a personal account.
• Contact the organization that issues Jacarta crypto keys to purchase it. It is required at all points of sale.
• After receiving the crypto key, record a Qualified digital signature on it.
• To register a digital signature (digital signature), you must contact an authorized organization and provide an extract from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs, a pension certificate SNILS, INN, OGRN, passport, application and, if necessary, a power of attorney for a person authorized to handle such matters. The CEP certificate is valid for 1 year, after which it must be renewed.

To work in EGAIS, you must also comply with certain equipment requirements from a technical point of view:

• Processor with a 32-bit capacity and a frequency of 2.0 GHz.
• Internal memory from 2 GB.
• Scanner with PDF417 reading function (except for IP without CCT).
• Network controller 100/1000 Mbps.
• The volume of network storage is at least 50 GB.
• Operating system: Windows 7 Starter and higher.
• Jawa 8 or higher system software.
• The software for EGAIS issued by Rosalkogolregulirovanie can be obtained completely free of charge.

From the outside, working with the system looks something like this: a buyer comes to the store, selects the desired drink and goes to the cash register, where the seller uses a scanner to read the code on the excise stamp. After reading, the information enters the cash register software, which subsequently sends it to the system. In this case, there is no need to keep records of retail sales, however, for individual entrepreneurs who are exempt from using cash registers, it is not necessary to purchase a scanner.

Responsibility for failure to provide data to EGAIS

In Russia, the control scheme for the sale and production of alcohol-containing products has been regulated by Federal Law No. 171-FZ since 1995, to which additions are regularly made. Responsibility for violating the norms of this law, which includes the obligation to work with Unified State Automated Information System, begins only on July 1, 2016 and is punishable by considerable fines under Art. 14.19 Code of Administrative Offenses of the Russian Federation:

• For an individual entrepreneur - 10,000-15,000 rubles.
• For a legal entity - 150,000-200,000 rubles.

Here, those who use cash register systems should take into account one important nuance: if there is no online exchange through the system, then it will not be possible to count the quantity of products and punch receipts when selling - which means it will not be possible to sell it.

warmedia.ru

What kind of alcohol can an individual entrepreneur sell?

In 2018, in order to engage in the sale of alcoholic beverages, it is necessary to obtain a license if the drinks that are planned for sale contain at least 6% ethyl alcohol. But they can sell low-alcohol drinks, for which a license is not required. These include:

• beer;
• poire;
• mead;
• beer drinks;
• cider and others.

Features of trade in low-alcohol drinks in 2018

In 2018, changes occurred in the trading process of both alcoholic and low-alcohol drinks. This is due to the mandatory connection of individual entrepreneurs who are engaged or planning to engage in the sale of low-alcohol drinks to the Unified State Automated Information System. The latter is a unified state automated system that collects information on how much ethyl alcohol, alcoholic and low-alcohol products are produced and sold. EGAIS has existed for about 10 years. But in 2018, this framework is being tightened to implement state control over the volumes and use of these products in the country’s markets.

It is worth noting that this year beer comes under very careful control, which is associated with large volumes of counterfeit products on the market for these products. It is EGAIS that will help control the quality of products in everyday life, as well as the payment of excise taxes from manufacturers.

Therefore, individual entrepreneurs who sell beer or other low-alcohol drinks must enter purchase data into the Unified State Automated Information System database. They do not have to report sales in this system, namely the number of products purchased for subsequent trading.

To start transferring information to this registry, you need to install a universal transport module. You can connect to the database yourself without submitting any additional applications.

The algorithm for setting up communication with EGAIS is as follows:

1. check the data of your computer equipment, which must meet the following parameters:

• RAM – at least 2 GB;
• core – at least 2 GHz;
• operating system – Windows, but versions from 7.

1. register on the official website of RosAlcoRegulation egais.ru, immediately opening a personal account in which you need to enter all additional data;
2. Next, you need to download to your equipment the already mentioned program, a universal transport module that will connect the point of sale of alcohol and the Unified State Automated Information System;
3. The next stage of integration into this database is the purchase of a special crypto-key such as JaCarta, as well as adding a qualified electronic signature to it. The cost of these procedures will be within 4 thousand rubles.
4. The installation of the universal module should be carried out on the equipment that is directly used in the process of selling alcohol, namely on the computer where the cash register program is installed.

The EGAIS notification system for individual entrepreneur purchases will work as follows:

1. the supplier delivers the goods to the point of sale or storage warehouse, issuing a trade bill of lading (TTN);
2. The supplier does not give the TTN to the individual entrepreneur who ordered the products, but enters it into the Unified State Automated Information System;
3. an entrepreneur who is engaged in the trade of these low-alcohol drinks also receives a document using the funds in this database, after which he checks the delivery with the TTN;
4. the result of the check is entered into the Unified State Automated Information System, namely a confirmation if all the numbers agree, or an act of discrepancy if there are inaccuracies.

The system is designed in a fairly simple way. Entrepreneurs can easily install all the necessary applications on their own and actively use them within the law. But there are also service departments that can provide services for setting up EGAIS programs for a fee.

Additional documentation for those who sell beer

Individual entrepreneurs who plan to continue activities related to the sale of low-alcohol drinks in 2018, or start it, should know that from the first day of January they need to keep a log of beer sales. Its form and rules of administration were drawn up by RosAlkoRegulation, which also controls the Unified State Automated Information System.

Filling out this log can be done either manually or using various automated programs in which the corresponding accounts will be created.

The main part of the journal should contain the following information about the individual entrepreneur who trades alcoholic beverages:

• address of business activities for the sale of alcohol.

The beer sales journal itself is a form that consists of the following columns:

• serial number;
• date of sale of goods. If beer is sold in a catering establishment, then the day on which the container was printed must be entered in the form;
• barcode, which is indicated on the excise stamp;
• the name of the low-alcohol product, although for alcohol this form should also be used;
• product code according to the generally accepted Russian classifier;
• packaging volume, which indicates the amount of drink in the container sold;
• the number of containers that were sold.

Rules for filling out the sales journal

There are several basic rules for filling out a sales log of beer or other low-alcohol drinks, if we talk about individual entrepreneurs:

1. it is filled out at the location of the relevant activity, that is, where the individual entrepreneur sells this alcohol;
2. You must fill in the sales data no later than the next day after the sale;
3. in cafes, restaurants or other establishments of a similar type in which an individual entrepreneur sells beer or other low-alcohol drinks, enter the date of sale, the date when the container of alcohol was opened.

It is worth noting that the ability to enter data into the journal the day after the sale, but not later, appeared only in 2017. Previously, the procedure for maintaining such a document required those who sold alcohol to enter data on the sale immediately on the day of sale. Filling out this form also allows you to not fill out the 68-character code from the alcohol brand. The columns in which it was necessary to enter data about the alcohol manufacturer were removed from the 2018 sales log, which greatly simplifies its completion. True, at the same time there was a need for daily summing up.

Keeping a journal to record the sale of alcohol, as well as low-alcohol drinks, is possible in the following way:

1. paper format;
2. electronic file.

A paper file involves manual journaling, that is, entering data into all columns yourself.

An electronic journal file is much more convenient and profitable for individual entrepreneurs. This is due to the fact that it can already be automatically generated by connecting to EGAIS. Since connecting an individual entrepreneur to the latest database is mandatory, then compiling a log will not be difficult at all. If you use this particular method of keeping a log of the sale of alcoholic beverages, then you don’t have to fill out the last 4 columns, namely:

• name of the drink;
• code of product;
• container volume;
• quantity.

This journal is not difficult to maintain and fill out, so be sure to adhere to the law and maintain it. After all, if the sale of beer or other low-alcohol drinks to an individual entrepreneur does take place, and this is not entered into the alcohol sales register, then the entrepreneur will have to pay a fine of 10-15 thousand rubles.

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

Business form

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

Whether it is necessary to obtain additional documents largely depends on the choice of the form of activity and the range of goods. Thus, it is easier for individual entrepreneurs to maintain accounting records; they do not need to adhere to the procedure for conducting cash transactions; the entrepreneur has the right to keep all the proceeds. But you shouldn’t be too happy, since individual entrepreneurs are prohibited from trading in alcoholic beverages, and restrictions apply to them.

A legal entity is obliged to hand over proceeds from trading to a banking institution. The advantage is that a legal entity can obtain a trade permit to sell almost any product. The main thing is that the product is not prohibited for circulation in the country.

Package of documents

To obtain a trade permit (certificate of entry into the Trade Register), you must submit the following documents:

• legal entities provide constituent documents; Individual entrepreneur - extract from the Unified State Register of Legal Entities or certificate of registration of individual entrepreneur;
• certificate of registration with the Federal Tax Service;
• information about the manager and chief accountant, bank details (provided by legal entities);
• a lease agreement for the premises and documents on the ownership of the premises in which trading will take place;
• sanitary passport of the premises where trade will take place;
• conclusions of the State Supervision Authority and the Sanitary and Epidemiological Service;
• an agreement with a municipal or other waste removal service;
• list of products for trade.

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

Main methods of registering an individual entrepreneur:

1. Self-registration of individual entrepreneurs with filling out forms and working with a notary. This method is described in this article;
2. Registration of individual entrepreneurs with the help of companies that send all documents for you. On average, the cost of their services (in St. Petersburg) is about 3,000 rubles;
3. Registration of individual entrepreneurs online on the website
4. on the Federal Tax Service website with payment of state duty by plastic card or from a mobile account.

Does it take a lot of effort to open an IP for an online store? NO! Just follow the steps, fill out the documents and you won't have any difficulties. The article is aimed not only at future owners of online stores, but also at everyone else.

Just nine simple steps to starting a business:
– STEP 0. Business organization issues;
– STEP 1. Filling out an application for registration of individual entrepreneurs. Form P21001;
– STEP 2. How to fill out an application for the simplified tax system (simplified);
– STEP 3. Filling out a receipt for payment of the state fee for individual entrepreneur registration;
– STEP 4. Submitting an application to the tax office through a representative (if you cannot do it yourself);
– STEP 5. Submitting documents independently to the tax office;
– STEP 6. We collect documents from the tax office;
– STEP 7. How to obtain the missing documents after registration (if necessary);
– STEP 8. Creating a current account and sending notifications about its opening
– STEP 9. Done!

There is no need to torture yourself with self-registration when the opportunity to do it online has arisen! Find out more at. The article below is current as of 2013.

STEP 0. Business organization issues.

General issues.

With the first articles about individual entrepreneurs, we decided to highlight the issue of legal business. Illegal business is punishable in our country.

Individual entrepreneur and online store? You have probably wondered more than once whether it is necessary to somehow legalize your business at the initial stage and be individual entrepreneur for his online store? Yes and no! On the one hand, having only an individual entrepreneur, you will immediately be able to enter into contracts even with some large ones, as well as with. Savings from the absence of an individual entrepreneur are minimal, and commercial activities of an online store without registering an individual entrepreneur are illegal. More about all this and more below.

We will start with simple things, namely the process of registering the status of an individual entrepreneur. Why IP? Because obtaining this status is much easier than, for example, organizing your own limited liability company (LLC). In the future, we will talk in detail about LLCs, but for now we will focus on individual entrepreneurs.

Individual entrepreneurs are individuals registered in accordance with the procedure established by law and carrying out entrepreneurial activities without forming a legal entity.

If you are wondering what to choose for online store, LLC or individual entrepreneur, then here is the comparison:

What are the advantages of IP:
Business is easy to create and just as easy to liquidate;
No tax is paid on property used in business activities;
A simple procedure for applying decisions (you can forget about meetings and protocols);
An individual entrepreneur who applies a single tax on imputed income may fictitiously not keep records of income and funds received. Please note, online stores can not work according to the UTII system (imputation);
You can freely use the proceeds received. Having a bank account, you can simply transfer the funds received to your VISA/MasterCard plastic card;
Simple reporting.

However, there are also disadvantages:
An individual entrepreneur, unlike an LLC, is liable for obligations with its property;
Sometimes medium and large companies refuse to work with individual entrepreneurs;
You must always participate in the conduct of affairs, as there is no possibility of appointing a director;
Inability to obtain certain licenses (retail sale of alcohol, strong poisons and some medicines);
There is no possibility of doing business together.

Most small online stores operate under the leadership of individual entrepreneurs. In any case, the choice is yours.

Information about taxes and fees paid by individual entrepreneurs.

1. Social funds. Pension fund and health insurance.
The annual fixed payment to these funds amounts to 2013 RUB 35,664.66 By the way, in 2009 the payment was equal to 7274.40 rubles, in 2010 12002.76 rubles, and in 2012 17208.25 rubles. However, also from 2012 it is possible to reduce the payment of taxes to 100% by the amount of contributions paid above. In 2011, it was possible to reduce the tax base only to 50%.
We will tell you how to prepare for these payments and what documents are required for this in the following articles.

2. Taxes.
Depending on which tax system you choose, the appropriate taxes are paid.
At the initial stage, we recommend using the simplified taxation system (STS), which will allow you not to plunge headlong into accounting. You don't even need to hire or purchase the services of a temporary accountant.

Article 346.20 of the Tax Code of the Russian Federation establishes the following tax rates for a single tax:
6 %, income,
15%, if the object of taxation is income reduced by expenses.

Income.
This type of simplified tax system involves paying 6% of your total revenue as taxes. That is, not from profit, but from all the money you received from your customers. This type of tax calculation is convenient for online stores that have a large markup percentage (more than 30%) or for those who provide services. For example, in a year you earned 100,000 rubles. Tax – 6,000 rubles. And it doesn’t matter how much you spent on the purchase.

Income minus expenses.
This type of simplified tax system requires payment of 5-15% (depending on the region) of the difference between income and expenses, that is, of profit. This type of taxation is convenient for stores with a small markup. For example, in a year you sold goods worth 100,000 rubles, of which you spent 90,000 on purchases. It turns out that the profit is 10,000 rubles. Therefore, the tax is 1000 rubles (the amount is relevant for individual entrepreneurs in St. Petersburg, the percentage of tax in your region should be additionally found out).
Let us remember that under the “6% Income” taxation system you would pay 6,000 rubles in tax. Agree that the difference is obvious. The income minus expenses type is chosen by those whose expenses exceed 60%.

There are a large number of subtleties and nuances that will legally allow you to reduce tax payments and optimize your business.
We will talk about this and much more in the following articles.

STEP 0.1. How to register an individual entrepreneur in 2013.

Currently, registering as an individual entrepreneur does not present any particular difficulties. This article is step-by-step instructions for registering an individual entrepreneur and on the preparation of the necessary documents, the procedure for their execution and registration with government agencies. For your reference, the article provides examples of filling out some questionnaires and required applications.
Documents are accepted by the tax authority at the person’s place of registration. The registration procedure is provided for in Russian legislation.

Let's consider an example of registering an individual entrepreneur on the simplified tax system 6%

The procedure for registering an individual entrepreneur in brief.

1. Fill out the application form for individual entrepreneur registration.
Anyone can download the application form on the official resource of the Federal Tax Service of the Russian Federation on the Internet or on our website. The application form indicates which fields need to be filled in and which do not. There are also tips to help people complete this document. Please note that there should be no errors or omissions in the application form. A correctly completed application form must be certified by a notary, otherwise the tax authority will not accept it.

2. Select OKVED codes.

3. Correctly fill out the application for the transition to a simplified state taxation system.

4. How to fill out the state duty form correctly and pay it.
In 2013, the state duty will be 800 rubles. Users will also be able to download a state duty receipt and an example of how to fill it out from our website.

5. Transfer the documentation to the tax authority.

6. Receive documents from the tax authority.
According to Russian laws, you are required to prepare all documents within five working days, but we advise you to go to the tax authority for documents after 10-15 days. You will receive notification of your registration with statistical authorities by mail.

7. How to make a stamp and prepare a current account.
You don’t have to make a stamp at all, but tax specialists strongly recommend doing it anyway. The minimum price for making a seal is only 100 - 300 rubles.
A current account is required for legal settlements with business partners. The conditions of Russian banks are different, so it is quite difficult to give specific advice. The choice is yours.

STEP 1. Filling out an application for registration of individual entrepreneurs. Form P21001.

The form can be downloaded on the official website of the Federal Tax Service of the Russian Federation or on our resource via the link.
Your tax authority must be indicated in the title of the application.
Point No. 1.
1.1 Last name of the individual entrepreneur.
1.2 IP name.
1.3. Patronymic name of individual entrepreneur.

Point No. 2 is filled in by people who are not constituent entities of the Russian Federation. The fields of this item are filled in exclusively in Latin letters.

Point No. 3.
3. Gender of individual entrepreneur.

Point No. 4.
4.1 Date of birth of the individual entrepreneur.
4.2 Place of birth of the individual entrepreneur.

Point No. 5.
5.1 Citizens of Russia check the box under the footnote “Citizen of the Russian Federation”.
5.2 Citizens of Russia skip this point.

Point No. 6. Your registration location
6.1 Postal code.
6.2 Subject of the Russian Federation.
6.3 Region of registration.
6.4 City of registration.
6.5 Place of registration.
6.6 Street (avenue, lane) of registration.
6.7 Number of the house where you are registered.
6.8 Case number of this. Houses
6.9 Your apartment number.

Point No. 7. IP telephone details.
7.1 City code of residence.
7.2 Your telephone number.

Point No. 8. The number of OKVED codes, which are subsequently selected on sheet “A”. We'll come back to this.

Point No. 9. Individual entrepreneur's identity card.
9.1 Type of your document. For example, a passport. All information below is provided in your passport.
9.2 Series of this document.
9.3 Identity card number.
9.4 Date of issue.
9.5 Authority issuing this document.
9.6 Code of the authority that issued the document.

Point No. 10 is filled out by minors.

Points No. 11 and No. 12 are filled out exclusively by persons without Russian citizenship or by foreign citizens.

Point No. 13. Here the signature of the individual entrepreneur is placed, which confirms the accuracy of the data entered by him. Your Taxpayer Identification Number is entered at this point.

Item No. 14 is filled out with a notary.

Item No. 15 is filled out by the registering tax authority.

Next, you need to fill out sheet “A”. OKVED codes and the individual entrepreneur’s signature are displayed here.
OKVED codes allow government agencies to track statistics on types of domestic business. We recommend choosing no more than three codes, although their number is unlimited.
For a virtual store on the Internet, for example, you need to select code 52.6, which implies retail trade outside of stores. The entire list of OKVED codes is provided on the page: http://okvad.ru/razdel_g.html
Please indicate the main type of your economic activity first in the list. If all the types of OKVED you have chosen do not fit into one sheet, you can add another sheet as in the example, which can be downloaded at the end of the article.

Sheet “B” remains blank; it is filled out by employees of the registration authority.

It is worth paying attention to the following important points:
– Once you have completed filling out the form, number it. The application must be bound (except for sheet B) and on the back of the last page, stick a sticker with the following text: “Stitched, numbered ___ pages.” Then your signature. Example:

– If you fill out a document by hand, you must fill it out in block letters with blue ink or with a ballpoint pen with a black or blue refill;
– if any item is not filled in, you need to put a dash in a certain column.
– the application must be filled out in a single copy.
– it is highly advisable to prepare several copies of your passport, TIN and SNILS plastic card, since different tax authorities sometimes register according to different rules. It is better to prepare for registration in advance and thereby avoid unnecessary trips to state tax offices.

Download a sample for filling out an application for individual entrepreneur registration:

STEP 2. How to fill out an application for the simplified tax system.

Let's move on to the next optional, but highly recommended at the start, registration step IP for online store– making a decision on the transition to a simplified taxation system. First, let's decide whether we should switch to a simplified taxation system at all? 99% YES!

What will an individual entrepreneur receive after switching to the simplified tax system?

Individual entrepreneurs will be exempt from paying:
Personal income tax (in relation to income received from business activities, with the exception of tax paid on income taxed at the tax rates provided for in paragraphs 2, 4 and 5 of Article 224 of the Tax Code of the Russian Federation),
Value added tax (except for cases when an individual entrepreneur, in accordance with the norms of Chapter 21 of the Tax Code of the Russian Federation, acts as a tax agent),
Property tax for individuals (in relation to property used for business activities),
Unified social tax in relation to income received from business activities, as well as payments and other remuneration accrued by an entrepreneur in favor of individuals.

The tax period (filing a declaration + paying tax for the year) is a calendar year. Reporting periods (payment of advance contributions) – first quarter, half year and nine months of the calendar year.

Filling out the form.

Now let’s return directly to filling out form 26.2-1 (hereinafter referred to as the Application)

1. The checkpoint is not marked. We indicate your TIN;

2. We indicate your tax code (usually the first 4 digits of the Taxpayer Identification Number). Applicant's sign: carefully, if you submit an application with documents for registration, then 1, and if within 5 days after registration - 2;

4. After the phrase “Switches to a simplified taxation system,” put the corresponding number on the next line. Don’t forget to indicate the required form of taxation (6% of income or 15% of profit);

5. Indicate the year of application;

6. If the application is submitted along with an application for registration of an individual entrepreneur, then put dashes in the fields specifying your income, number of employees and the cost of depreciable property;

7. Indicate the phone number;

8. We put the corresponding number in the lower left part of the application (1-Applicant, 2-Representative of the taxpayer). We sign and set the date for submitting the application;

9. These fields are filled in by the tax authority employee.

Download a sample application for the simplified tax system to fill out:

STEP 3. How to fill out a receipt for payment of the state fee for registering an individual entrepreneur.

It would seem that it is so difficult to fill out a receipt for registering an individual entrepreneur. Receipt form: PD-4sb (tax). There are many pitfalls in this simple point. Let's take a closer look at the receipt itself.

A convenient service on the website of the Federal Tax Service of the Russian Federation will help us fill out the receipt.

If the service is not available, then below are instructions for filling it out manually. Links lead to the office. website of the tax office, since only they can ensure that the information is up to date.

1. The name of the payment recipient is the Federal Tax Service at your registered address. The first 4 digits of your TIN are your Federal Tax Service code. For example, 7800 – Department of the Federal Tax Service for St. Petersburg. Using the Federal Tax Service code you can easily find its name.

2. The checkpoint (reason code for registration) of your tax office can be found.

3. Tax Identification Number (TIN) can be found.

4. The OKATO code (All-Russian Classifier of Objects of Administrative-Territorial Division) of your tax office is taken.

5. Payee's account number. It is better to get this information on the website of your Federal Tax Service. List .

6. BIC (Bank Identification Code) is similarly better to take from the website of your local tax office. List .

7. KBK (Budget Classification Code). 20-digit codes used to record income and expenses of budgets of all levels in the Russian Federation. We need a code with the following name: “State fee for state registration of a legal entity, individuals as individual entrepreneurs, changes made to their constituent documents of a legal entity, for state registration of liquidation of a legal entity and other legally significant actions”

At the moment this is the code: 182 1 08 07010 01 1000 110

8. The cost of registering an individual entrepreneur in 2013 is 800 rubles.

9. Name of payment: “State fee for state registration of an individual as an individual entrepreneur.”

10. Full name of the payer - your first name, last name and patronymic. Don't forget to include your address as well.

11. Payer’s TIN – your taxpayer identification number

Download the receipt for filling out the state fee for individual entrepreneur registration:

STEP 4. Submitting an application to the tax office through a representative (if you cannot do it yourself).

Option 1. If you yourself cannot take the documents to the tax office, you have the right to use the help of any person who will have a Power of Attorney to represent interests in the tax office. You can download it below or use the notary form, whichever you prefer. Remember that a copy of your passport must be certified notarized.

Option 2. You can send documents by mail in a valuable letter with a list of attachments. In this case, it is also necessary to notarize a copy of the passport and your signature on the registration application (step 1). You should receive documents from the tax office in about 2-3 weeks. If the documents are not sent, then it’s worth coming for them yourself, trying to find out if they are ready by phone, or checking with a representative about the possibility of receiving the documents.

Download a completed sample investment inventory:

STEP 5. Submit documents yourself to the tax office.

Let's move on to submitting documents directly.

If you are registering in Moscow, then you should go to the Interdistrict Inspectorate of the Federal Tax Service No. 46 (MIFTS No. 46 address: Moscow, Pokhodny Proezd, possession 3, building 2). If you are from another city in Russia, then contact the district inspectorate at your place of registration.

Documents that need to be submitted to the tax office:
– Application for registration of individual entrepreneur (1 piece). Sheet B of form P21001 is filled out at the tax office and given to you;
– A copy of your passport with registration on one page. There have been cases when tax authorities require copies of all pages, check with yours;
– Receipt for payment of state duty;
– Application for transition to the simplified tax system (if you are going to use the simplified tax system);
– Copy of TIN;
– Foreign citizens must take with them a copy of a document permitting their temporary residence in Russia or a copy of their residence permit.

These documents will be sufficient for self-registration of an individual entrepreneur.

STEP 6. We collect documents from the tax office.

In about a week (officially 5 days), you have the right to go to the tax office for ready-made documents. It is worth keeping in mind that sometimes documents can be ready in 2-3 weeks.

You must receive the following documents:
– Certificate of registration of you as an individual entrepreneur;
– Extract from the Unified State Register of Individual Entrepreneurs (USRIP)
– Notification of registration of an individual with the tax authority;
– Notification of registration of an individual with the territorial body of the Pension Fund of the Russian Federation at the place of residence (how to get it yourself if it has not been issued, read on);
– Notification of assignment of statistics codes from Rosstat (how to get it yourself if they haven’t been issued, read on);
– Certificate of registration of the policyholder in the TFOMS for compulsory health insurance (read on how to get it yourself if it hasn’t been issued).

Sometimes they may refuse to register an individual entrepreneur. Possible reasons:
– All necessary documents were not provided;
– Or were submitted to the wrong authority;
– Deliberately/accidentally providing incorrect information, the presence of errors or typos;
– Re-registration
– Having a criminal record
– The individual entrepreneur was declared bankrupt less than a year ago.

STEP 7. How to obtain the missing documents after registration (if necessary).

If the tax office has not sent notifications about your registration to the appropriate authorities, and you have not received notifications from them by mail within a month or a month and a half, then you need to do these documents yourself to avoid much harm O more problems in the future.

Rosstat.

You will most likely need documents from this institution to open a current account. It is not necessary to receive them, but organizations and banks often require them.

– We find the address of our Rosstat branch.
– We bring copies there: registration certificates (paper with OGRNIP number), extracts from the Unified State Register of Individual Entrepreneurs, passports, TIN.
– After completing the documents, you will be given a notification with statistics codes.

Pension Fund.

Option 1. The individual entrepreneur has no employees. In this case, the list of documents will be as follows:

Pension Fund.

Duration: 7 days
Fine: 5000 rubles.

You must bring notification of the opening (or closure) of an account. Download and fill out the form and print it in duplicate. One copy for the pension fund, the other, with a seal, for yourself.

Social Insurance Fund. Only for those who are registered there.

Duration: 7 days
Fine: 5000 rubles.

You must bring notification of the opening (or closure) of an account. Download and fill out the form and print it in duplicate. One copy for the FSS, the other, with a seal, for yourself.
You can send it by registered mail with a description of the attachment. In such a case, the date of mailing is the date on which the notice was sent.

STEP 9. EVERYTHING IS DONE!

We can congratulate you, having gone through all the steps, you have become an individual entrepreneur. We hope that our step-by-step instructions for registering an individual entrepreneur helped you with this! Now you can legally do business, pay taxes and please us with your goods and services :)

We continue to create our online store!

Retail trade remains one of the most popular areas of business. Taxation of individual entrepreneurs in retail trade has always been one of the “hot” topics that interest entrepreneurs, regardless of the scale of the business. Understanding which taxation system is most profitable is an important point in organizing and running a trading business.

"Trading" systems

An individual entrepreneur must first think about how he will pay taxes, and.

Let us recall that an individual entrepreneur whose main activity will be retail can apply four modes:

1. OSNO (basic taxation system, including payment of VAT).
2. STS (simplified taxation system, in which all taxes are replaced by a single payment).
3. UTII (unified tax on imputed income, based on indicators established in federal and local legislative acts).
4. PSN (patent is possible for retail trade, but has certain restrictions).

In order to determine the tax regime, you need to understand the features of each of them.

Features of taxation systems

When choosing a tax regime, the first important point to consider is the restrictions. At PSN, the number of staff should not exceed 15 people, and the sales floor area should not exceed 50 m². “Simplified” implies a slightly different “entry threshold”. The staff must be less than 100 people, the annual turnover must be less than 60 million rubles, and the cost of fixed assets must be less than 100 million rubles. The restrictions on “imputation” are as follows: a staff of less than 100 people, the regime must be legally established in the territory of a constituent entity of the Russian Federation, the area of ​​each trading floor is less than 150 m². The basic tax system does not have any restrictions.

For entrepreneurs just starting out in retail trade, these factors are not so important, because not every one of them can boast of a huge hall, large turnover or staff.

Is the main one profitable?

The main tax system bears the greatest burden on the individual entrepreneur. Using it, you will have to report personal income tax, VAT and pay property tax for individuals. Each of them has its own reporting.

However, OSNO can also be beneficial for retail trade. In addition to the fact that you are not limited by the number of employees, turnover or retail space, there is another important fact that you need to know. If the main counterparties are VAT payers (and this is almost all large businesses), then doing business under simple regimes will be inconvenient. In such transactions, difficulties always arise regarding the return of VAT, therefore, as a rule, payers of this tax enter into transactions only among themselves. Analyze your turnover. If your suppliers pay VAT and there is no alternative, you will have to use the main system.

If your suppliers pay VAT and there is no alternative, it is more convenient for you to use the main system.

Simple patent

The patent system is suitable for individual entrepreneurs who decide to try themselves in retail trade. Reporting in this mode is minimal. You do not have to submit a declaration to the tax office, provided that you cope with the tasks alone, and extra-budgetary funds will not require documents from you. In addition, a retail patent can be purchased on a monthly basis.

“Simplified” or “designated tax”?

You can read about the pros and cons of “simplified” and “imputed” in our articles. In them you can find an example of a calculation that clearly shows the benefits of each of the systems.

Let's list the key points again:

1. Under the simplified tax regime, you have the right to reduce the tax base by the amount of expenses. The income of an entrepreneur is taken into account when calculating tax. If you have not made a profit or are not working, then the tax is zero.
2. The imputation tax will have to be paid in any case; it is calculated based on the indicators established at the federal level. The state doesn’t care whether you received income or not. This system is beneficial for those whose business brings in a large and stable income. Payments of individual entrepreneurs on UTII, under equal conditions, may be lower than those of individual entrepreneurs on the “simplified” tax.

UTII is beneficial to those entrepreneurs who have a stable high income.

You must also remember that you can switch to the simplified tax system along with obtaining a certificate. Registration of an individual entrepreneur on UTII is impossible; you will have to transfer to this special regime. You just need to know that before switching to UTII you will officially be on the main taxation system, so the notification must be sent as soon as possible after registration. In the case of opening a store, this is the tax office at the location of the retail facility, and in case of peddling or delivery retail trade, this is at the place of residence of the individual entrepreneur.

Before sending a notification to the inspectorate about the transition to UTII, carefully weigh the pros and cons. It will be possible to switch to a simplified version or a patent only from the beginning of next year. However, this also applies to the transition from the simplified tax system to “imputation”.

When choosing a mode, you also need to remember the need to submit a declaration on imputation every 3 months. It will need to indicate not only OKVED, but also activity codes specifically provided for on UTII. They were approved by order of the Federal Tax Service No. ММВ-7-3/353 dated 07/04/2014. The document also contains instructions that can be used as a sample for filling out the declaration.

Choosing a tax regime for retail trade is a responsible step for an individual entrepreneur. Therefore, you should submit documents to the inspectorate only after a careful analysis of all the nuances of your activities and tax systems.

The business of selling food is relevant always and everywhere, because satisfying hunger is the most important need of any person. Is it profitable to open a grocery store, how much money do you need to start your own business and how to attract customers? All the information a new entrepreneur needs is collected here.

Registration of individual entrepreneur

The first step towards opening a grocery store is registering as an individual entrepreneur. Independent costs from 1800 to 6000 rubles. This amount includes mandatory expenses:

• state duty - 800 rubles;
• making an entry about an individual entrepreneur in the Unified State Register of Individual Entrepreneurs (notary service) - 1000 rubles.

And optional:

• - 300-3000 rubles. depending on the type;
• opening a bank account - 800 rubles.

Finding a location for a store

The profitability of a grocery store depends on its location:

• the most accessible places are located near train stations, bus stops, metro stations, large business and entertainment centers;
• there should be no supermarkets near the store;
• To ensure that your retail outlet is always provided with a stable income, try to choose areas with a population of about 1,500 people;
• It has been observed that if a supermarket is located more than a 10-minute walk from home, buyers prefer to use the services of small stores near their home. Don't forget this when choosing a location;
• if the assortment consists mainly of inexpensive essential products, it is profitable to open a store in a residential area.

Rent or buy?

You can open a grocery store in rented premises, or buy a modular building for a retail outlet. The first option is the least expensive, even taking into account the fact that the store will most likely have to be renovated. The only drawback is the need to pay monthly rent for the premises.

Modular pavilions are expensive, although they have their advantages:

• you choose where to locate your store;
• no need to pay rent every month;
• the building is easy to install and dismantle.

Average cost of a modular building depending on area:

• 20-30 m 2 - 300-500 thousand rubles;
• 40-50 m 2 - 560-750 thousand rubles;
• 60–80 m 2 ‒ 800–1,000 thousand rubles.

Add to the amount the costs of transportation and installation (100 thousand rubles) and communications (100 thousand rubles).

How much area should a grocery store have?

The size of the outlet is limited only by your financial capabilities and assortment. For most grocery stores selling over the counter, a room with an area of ​​30–50 m 2 is sufficient.

Paperwork

To open a grocery store you will need the following documents:

• individual entrepreneur registration certificate;
• a lease agreement or a document confirming ownership of the premises;
• SES conclusion, sanitary passport;
• fire department report;
• employee medical records;
• waste removal agreement;
• a certificate confirming the entry of the individual entrepreneur into the trade register;
• book of reviews and suggestions;
• cashier's book and other documents for the cash register;
• quality certificates for products;
• information for buyers, in particular the text of the law “On the Protection of Consumer Rights”.

In some cases, additional documents are required to open a grocery store. For example, if you plan to hire foreign citizens, you need to obtain a special permit. Licenses will also be needed if the store sells tobacco and alcohol products.

Purchase of equipment

A significant portion of the initial costs is associated with the purchase of commercial equipment, including:

• cash machine;
• refrigerators and freezers;
• showcases;
• scales;
• racks, food storage containers, knives, cutting boards.

The total cost of new equipment averages 150 thousand rubles. Purchasing used equipment allows you to save up to 50% of this amount. Installing video surveillance will cost an additional 10 thousand rubles, and you will have to shell out 50 thousand rubles for beer bottling equipment. However, the latter is not necessary

Do not forget also that at first it is necessary to provide an initial inventory, which requires from 300 to 500 thousand rubles. A sign for a store will cost from 3 to 5 thousand rubles.

Recruitment of personnel and determination of the wage fund

The number of employees in a store depends on its size and operating hours. A convenience store typically requires 4 sales associates: two per shift. For a small store that closes at night, two people are enough, who will work according to the schedule a week after a week, two after two, etc. The wages of sellers range from 10 to 15 thousand rubles.

If you do not have management experience, you cannot do without a hired director. The average salary of a store manager is 30 thousand rubles. You will also need a loader and a cleaner, the salary of each of whom is 8-12 thousand rubles.

In addition to wages, the employer monthly pays an additional 22% of the employees’ salary to the Pension Fund. Personal income tax (NDFL) is also paid by the business owner, but in fact this amount (13%) is deducted from the employee’s salary.

Formation of assortment and determination of markup

It is impossible to immediately determine the needs of your customers - only experience will help you create the optimal assortment of your store. The location of the outlet is of great importance: while chocolates, ice cream, pasties and similar products are in demand in the city center, residents of residential areas buy mainly bread, milk, and eggs.

Grocery store assortment

A small convenience store must contain essential goods: household chemicals, bread, dairy products, personal hygiene items. These are the most popular products, providing the store with stable revenue. When forming an assortment, it is also important to take into account the needs of your target audience.

Suppose that nearby stores do not have vegetables, so customers are forced to go to the market to buy them. Use this circumstance to your advantage - offer people what they need. Even if a kilogram of potatoes costs more than in the same market, customers will still come to your store. The desire to save time and effort usually outweighs the desire to save money.

Another piece of advice: don’t copy your competitors’ assortment, offer people something that others don’t have, and your store will quickly gain regular customers.

Markup on goods

The entrepreneur determines the cost of most goods independently. The average markup on store products over the counter is 30%. But there are a number of goods whose retail prices are regulated by the state: baby food, medicines, products sold in the Far North and equivalent regions.

Monthly revenue and payback period

Small grocery stores pay for themselves much faster than supermarkets. If the latter reach profitability only after 5-6 years, then a grocery store with an average monthly revenue of 700-800 thousand rubles and a net profit of 60-70 thousand rubles pays for itself within a year.

What contracts does an entrepreneur need to conclude?

Before opening a grocery store, you need to conclude several agreements:

• with the bank that will perform collection and service your current account;
• with a security company that will take control of your store;
• with wholesale companies supplying products. To ensure the most complete range, it is worth concluding agreements with several suppliers. These could be wholesale companies offering products of different brands, or representatives of the manufacturer;
• One of the mandatory requirements of the SES is the conclusion of an agreement for the removal of garbage and solid waste.

Summary

It is impossible to say exactly how much it costs to open a grocery store, but the approximate initial costs are easy to determine:

• paperwork - 5-10 thousand rubles;
• rental of a retail space - on average 30 thousand rubles (repairs 10-30 thousand rubles) Purchase of a modular pavilion - 300-1,000 thousand rubles (delivery, installation and arrangement - 200 thousand rubles);
• purchase of new equipment - 150 thousand rubles; used - from 80 thousand rubles;
• initial inventory - 300-500 thousand rubles;
• staff salary - 40-120 thousand rubles;
• sign - 3-5 thousand rubles.

Bottom line: to open a retail outlet you need from 500 thousand rubles to 2 million rubles.

At first, you may encounter an excess of goods. Nothing wrong with that. Before you make your next purchase, analyze which products are in high demand and purchase only the items that are in demand.

Get direct access to the most popular and inexpensive products. And place the least popular and expensive ones behind the counter. This will speed up service and simplify the seller's work.

If you plan to sell cigarettes and alcohol in the future, choose the location with special care. In accordance with the law, a store located less than 100 meters from a school or kindergarten is not allowed to sell tobacco and alcohol products.

A small grocery store is not able to compete with a large chain supermarket. It's a fact: in a convenience store, prices are usually higher and the assortment is much smaller. How to open a grocery store and not be left without customers? Study your competitor's weaknesses. For example, if the supermarket is open from 8:00 to 23:00, switch your store to 24-hour operation, but do not forget to calculate the financial feasibility of such a regime in advance.