The “on-wheels” service industry, familiar to Europeans and Americans, in our country so far has only fragmentary manifestations, although mobile trading platforms and catering establishments are now at their best.

We will talk about promising niches, features and advantages of mobile sales using mobile shops in this article.

What is outbound trading

This method of selling goods was resorted to back in Soviet times: after all, collective-farm cars with vegetables and fruits, which traveled to villages and city markets on market days, are nothing more than a prototype of this format.

Then they were replaced by private entrepreneurs and informal traders with a wide range of products: seedlings, chickens, piglets, appliances, household items and even clothing.

Trading facilities were predominantly in the form of trailers or truck bodies. Over time, trade rules became stricter, and the stationary form took precedence, leaving the wheeled service option primarily for markets.

Street food on the hood

The last five years have seen the birth of the format for the second time. Rise in the price of land lease, long-term processes of obtaining permits, difficulties with communications, the struggle of officials of big cities with small architectural forms have become the reasons for transplanting kiosks on wheels.

Neat and convenient mobile coffee houses appeared on the streets of cities, later food outlets were added - hot dogs, shawarma, pancakes, hot pastries, Belgian waffles, etc.

Unlike the undemanding look of its predecessors, now these are predominantly stylish, technically equipped commercial trailers, almost independent of the surrounding conditions.

The basic business principles are quite simple: an interesting format and food assortment, a good location (metro, office centers, checkpoints, other crowded places), high-quality goods and the availability of appropriate permits and certificates.

Marketing and promotion in such a business is not needed, advertising is the object itself. And although this business is not super profitable (net income is about 20%), thanks to the large flow of consumers, in a year another point starts working

On her own

The niche of trade “from wheels” is more or less densely filled only in the capital and cities with millionaires. Although even there a well-thought-out new format or product will be profitable.

For example, a grill-bar "on wheels" is in great demand, mobile ice cream vendors have only recently appeared, the idea of ​​car fresh-bars to sell fresh juices, popsicles, etc. has swirled in the air.

By the way, a seasonal idea is very relevant, which can be easily implemented with the same investments as a coffee machine, or even less.

A typical "runabout", an electric generator, a quality juicer and a clean container for storing prepared washed fruits and vegetables - that's all. There will be no competition, unlike the coffee trade, yet.

A new trend in the old format is the appearance of coffee shops, restaurants, bars on wheels. Many years ago, a red tram, in which the bar is located, became known to everyone who visited Lviv as a pioneer. And although it does not go anywhere, there are enough passengers in it.

In Kyiv, there are several trams (a retro car, a buffet car, a cafe car), which can be ordered for holidays, weddings, discos, or just for group recreation. Moreover, the trailers do not stand, but run.

Rural car shop

Trade from wheels, but in a slightly different format, is extremely relevant today for the countryside, from which it once began. Indeed, unfortunately, villages and small towns, due to rapid urbanization and economic difficulties, the more they become abandoned and lose the attention of business.

Often, residents of logistically inconvenient settlements have to travel to regional centers and cities to buy affordable things: food (the choice in local grocery stores can be very scarce), clothes, household appliances, telephones, and even medicines.

Therefore, if your company produces cheeses, sausages, confectionery, consumer goods, children's and adult clothing, a branded car shop, as an additional type of distribution, may be more successful than another stationary outlet.

However, you don't have to do anything to be successful. It is enough to do a simple marketing research. Drive around at least part of the settlements within a radius of up to 100 km from your location and study the needs of consumers.

And to start just from the more remote ones, because the closer to the city, the less relevant are the off-site stores. And long distances are unprofitable in terms of fuel costs and the length of the working day of the driver - seller.

The logistics of the route should also be well thought out, since staying at one point for a whole day is hardly advisable, and less than three hours is not enough.

It is not worth waiting for a tangible turnover for the first two months of operation, because during this period the local population will only get acquainted with a new retail facility, and the entrepreneur will form a database of settlements - which make sense to go to, and which are unpromising.

You can decide on the future assortment by visiting local stores and looking closely at what is and what is not from the service sector.

Further actions are the production of remarkable and striking announcements with information that a company car shop with the relevant goods will trade in the village. Leave a free field in the layout for the days of the week / date / time in order to fill them in for each locality separately.

The driver or his assistant should stick these announcements at popular points in the village or city at the bazaar, near the post office, bus station or transport stop, hospital or pharmacy, school, etc. Also, for advertising purposes, transport should be equipped with a loudspeaker. Approaching the place of trade, in such a simple and cheap way, you can attract a lot of customers.

Constantly broadcasting good music (but where it will not disturb the residents) will also draw attention to your auto shop.

In addition, it is important to communicate with the population and study their needs, perhaps even collect orders for subsequent flights. The success of this line of business depends on the right choice of goods and a reasonable margin on them.

Formats without analogues

It is much easier and more cost-effective to work with those formats that have no analogues. The sphere of "automobile" services is now in its infancy. Although in some places there are precedents - and with a fairly successful history. What can we say about Europe, where such democratic and fast formats correspond to the mentality of entire countries, and America, where, in fact, they first appeared.

Therefore, if outbound trade is more relevant for remote places, then some services will go with a bang even in big cities. You just need to know the demand and understand the consumer.

For example, most middle-aged people (especially office workers) complain of back pain. The desire to "set your back" haunts hundreds of thousands of "white collars".

But in order not to go to the doctor or to a special salon, there is always a reason: there is no time, there are no familiar specialists, it is expensive. But, if a mobile express massage salon with the services of a vertebrologist, a chiropractor came under the office center, the demand for services would be huge.

And all you need for this is a Gazelle or another car with an appropriate salon, which is equipped with a massage table, a screen - a locker room and, first of all, a certified specialist. Recommended cost and duration of the service: express - "exercise" - $ 6-7 (15 minutes for manipulation) and a more thorough half-hour treatment session with, respectively, twice the price.

Long-term massage services (for women, medical, etc.) will also be relevant, but the location of such a car dealership should be close to large shopping and entertainment facilities, in residential areas. The category of express services includes mobile hairdressers and nail salons (relevant in central areas with business activity).

The idea seems attractive given the demand for stationary express manicure points in shopping centers. But express points - hairstyles (not yet common in our country) bring worthy additional income to owners of stationary salons in Israel.

There are many good ideas for expanding your business in a mobile way. Easy entry into a new business, a clear scheme of work and an equally easy exit without losses (after all, the most expensive investment is a car that can be easily sold both as a separate vehicle and with all the equipment and permits as an existing business) - arguments for try.

-> Other ideas

Shop on wheels. Mobile boutique Vintagemobile (American experience).

We continue to develop the topic of mobile sales and a mobile shop on wheels.

What is the advantage of mobile trading from wheels? First of all, in maximum proximity and accessibility to a potential buyer, as well as the ability to trade in a lively, crowded place, almost anywhere where there is a sufficient number of potential buyers. You can drive right up to where people gather. At the same time, there are no costs for renting or purchasing premises and other expenses incurred by a stationary outlet.

In our country, trade from wheels is usually represented by shuttle merchants who lay out their goods on the hoods of their cars in spontaneous markets or in the central squares of the rural outback. How does this happen in other countries?

The USA is the same boundless country as Russia. And although supermarkets (by the way, it is an American invention) are found literally at every step, nevertheless, the idea of ​​mobile trade on wheels is successfully working there too. Moreover, with a truly American scale. For mobile trade, buses or large trailers are used.

This is how Jeremy and Kelsey Turner from Dallas started their business. The guys really wanted to sell vintage things, but to do it in an unusual way. They thought for a long time how to organize their business, and when they saw one store on wheels in Oklahoma, they decided to make a similar one.

Through the Craiglist service (an American bulletin board, something like “From hand to hand”), they found an old school bus made in 1980, painted it in a bright color, equipped it with all the hangers-shelves necessary for trade, collected goods - and began to travel around their native state Dallas, stopping at crowded places - at hotels, in city squares and various recreational activities.

What happened? See for yourself:

Inside, the situation is no worse than in any stationary store (there is even a fitting room and benches for trying on shoes).

Jeremy and Kelsey buy things for sale from the public, in specialized stores and on the ebay electronic auction (bought - immediately put up for sale).

A short video from the guys about how the store bus looks and works:

The bus itself is a huge moving advertisement as it rides around the city people will find out where there will be an interesting sale today.

In addition, the guys have created their own website thevintagemobile.com, they are blogging the project. All this will allow them to inform potential buyers about their travel routes and introduce them to the range of their shop on wheels.

But back to Russia.

With us, as always, everything is somewhat more complicated. Basically, all the problems of itinerant trade relate to obtaining permits and approvals for the implementation of itinerant trade. The rules of outbound trade depend on the position of local authorities, somewhere there are fewer problems, somewhere more. But if there is a desire to trade from wheels, then you can always get the necessary papers.

In addition, we should not forget that the severity of our laws is fully compensated by the general non-obligation of their implementation. Spontaneous, unauthorized markets where trade is conducted without permits are commonplace. Yes, sometimes they drive, but people still trade ... It turns out profitable.

On the other hand, our people, especially in the provinces, are so not spoiled by trade that the demand for almost any product is guaranteed and people will simply be glad to have another outlet. And, as practice shows, absolutely any assortment is possible - our people are not capricious!

Usually, in a similar way, all kinds of consumer goods, household appliances, electronics, households are sold in rural areas. inventory. These things always go with a bang.

From the village to the city, the opposite direction is the supply of fresh, environmentally friendly food (healthy food is also a very popular topic!).

It is possible, by the way, to organize the delivery of the necessary goods under the order both in one direction and in the other direction.

In general, the idea of ​​traveling trade from wheels in our vast country has always had, has and will have great opportunities. Use them!

There is nothing new in this format. For more than a dozen years, the so-called truck shops have been delivering goods and products necessary for life to remote villages and settlements, and along the roadsides of the passing roads there are traders of seasonal (watermelons, melons) and not so (skins, handicrafts) goods. Recently, trade from wheels has received a new development: mobile coffee houses have been wheeled around the cities, and, judging by the appearance of more and more new brands on the streets, they are in demand by consumers. In addition to fulfilling their direct business tasks, mobile coffee houses solve another one: they develop the market, make trading from wheels habitual for consumers. This means that not only coffee can be successfully sold from the body.

Fashion designer Henry Holland has turned an ice cream truck into a mobile pop-up shop. Following the concept, he plans to sell limited collections from this truck. Maybe not the most budget option initially, but you can use such "shopping space" many times.

Important. It is necessary to prepare for pop-up trading in advance. In particular, if you do not want to run from authorities who will sooner or later become interested in you, you should obtain the appropriate permissions. From the point of view of Russian legislation, a pop-up shop on wheels is a non-stationary trading facility, the rules for its organization are given in the federal law "On the organization of trading activities in the Russian Federation". In general, in order to obtain the required permit, you must contact your local trade regulatory authority, write an application and provide:

• notarized copies or copies with the presentation of the original charter / certificate of state registration / certificate of state registration of a citizen as an individual entrepreneur,
• certificates of registration with the tax authority,
• certificates on the absence of debts on accrued taxes,
• fees and other obligatory payments to budgets of any level for the past calendar year,
• a list of employees involved in servicing in small retail trade, indicating education and qualifications, information on passing a medical examination.

But, of course, localities may have their own nuances, so before making any decisions, consult a lawyer for advice.

Another example of trading from a car, this time - Russian. Found in the material on the problems of small retail mobile trade, which, by the way, is interesting not only for the presence of this frame.

Advice. Plan in advance several options for installing a pop-up store. When it comes to trading from a car, consider the route and negotiate with the owners / tenants of the territories where you plan to stop. In your choice, start from the degree of traffic of places, the presence of your target audience there and the possibility of obtaining permits. For example, if your audience is young people who are fond of sports, look for places near skate parks, horizontal bars, outdoor basketball courts.

This is the Hex Bus, a 1963 Volkswagen minivan converted into a Hex high-tech pop-up shop. He travels around the States and sells, among other things, unique things that you will not find anywhere else.

Important. A good USP is the key to the success of a pop-up store. You can’t just figure out a counter and count on good sales and attracting a new audience. Offering exclusivity is one option. Another option is a unique price offer (see the example above, "All books for 50 rubles"). When inviting customers to mail out, tell them why they should find your popup and spend their time and money.

It's a pop-up shop on wheels from Walmart and P&G. The body of the truck is covered with selling “photo wallpapers”, which depict goods and QR codes. I scanned the code (with the retailer's application) - I bought the goods, if the check is more than $ 45, delivery is free. Apparently, the truck also delivers "large supplies" (diapers, etc.) and serves as a mobile pickup point. A good idea, by the way: not only to sell from wheels, but also to give out goods purchased earlier in the i-shop. Today in one area of ​​the city, tomorrow in another, and so on.

Advice. Find a partner to organize a pop-up store. Your ideal partner for such (but for any other) promotions is a store operating in an adjacent niche. Sports equipment - sports nutrition, car gadgets - wheels and tires, toys - children's furniture, etc. Firstly, the whole event will cost less for each of the parties, secondly, the audience will be twice as large, thirdly, two heads are better than one, respectively, the pop-up store can take on a more interesting look, a scenario will appear behind the action , the route will be thought out from and to.

And this is a real boutique on wheels. Inside the Caravan Shop is a fitting room, a waiting area with cushions and a lot of beautiful things.

Important. You will invite part of the audience of the pop-up store with a mailing list, but most of your potential customers will be in the “passing by” category. To attract them, flaunt the best sellers and/or the most original, interesting products. In addition to attracting attention, this approach will help you capture more impulse buys. Keep the rest of the assortment in strict order: the service in the pop-up store must be fast, otherwise the very impulse that made the passer-by pay attention to you will fade away.

There are also wheels, but they are all-metal. And choosing a route for such a pop-up store is not particularly successful. This is a subway grocery store, a South Korean invention.

Advice. Be ready to accept cards and have enough change to give change. Once again, some (many) of your customers will act impulsively, and any obstacle - refusal to accept cards for payment, lack of change - will be fatal to this impulse.

It will become much easier to use a vehicle as a stall or kiosk in Russia. The Ministry of Industry and Trade has prepared a draft amendment to the law on trade, facilitating the requirements for mobile shopping facilities. The document is published for public discussion.

The amendments eliminate the main difficulty that everyone who wants to trade "on wheels" faces - the binding of a mobile trading object to the ground. To this day, car counter owners only have to occupy a certain piece of land and pay rent for it. In order to get a land plot, one must, among other things, win an auction for its lease, approve the location of a retail facility in the city's scheme for their placement, and resolve the issue of connecting to communications.

The amendments of the Ministry of Industry and Trade propose to introduce two new types of retail outlets into the law - a "non-stationary retail facility", which is not firmly connected to the land plot and can be located "regardless of the presence or absence of a connection to engineering and technical support networks", and a "mobile retail facility" , including "cars, car shops, auto shops, tonars, car trailers, tankers".

For these categories, it is proposed to introduce simplified rules for placement and registration. They are supposed to be approved in more detail by a separate act of the government. It is likely that amendments to the Rules of the Road will also be required. Since the counters on wheels, most likely, will be placed in specially designated places. Which, apparently, will have to be determined by local authorities.

In July, when it became known about the forthcoming amendments, Deputy Minister of Industry and Trade Viktor Yevtukhov said that the department thus wants to expand sales channels for domestic producers. First of all, food. After all, mobile forms of trade most often specialize in covering the temporarily growing demand in crowded places. First of all, the demand for food.

The ministry calculated that easing the rules could help create 108,000 new jobs in trade itself, as well as 30,000 in related infrastructure. “By 2019, about 48,000 trucks can be sold by the enterprises of the Russian automotive industry for use as auto shops, auto cafes,” the deputy minister suggested. “Private investments in the auto industry will amount to at least 33.6 billion rubles. investments will be received by manufacturers of specialized commercial equipment - these are, as a rule, small businesses. For the operation of mobile facilities, there will be a need to create additional gas stations, car washes, tire shops, complex car services, night sludge and re-forwarding sites, logistics and warehouse complexes, "said Yevtukhov.

When the seller uses his own vehicles, questions arise, the answers to which may be ambiguous. The problems become more complicated if they are considered in the aspect of UTII. In this case, we also have to take into account the specifics of the goods being sold. Let's try to unravel this "tangle".

Situation. The individual entrepreneur is engaged in small-scale wholesale and retail trade in feed for farm animals and other goods. The sale is carried out using a car (delivery trade, delivery).

1. Is an entrepreneur entitled to apply a special regime in the form of UTII?

2. Is it possible to sell the indicated feeds at retail in the delivery trade?

3. Does the quantity of goods sold to one buyer affect the recognition of wholesale trade (small wholesale)?

4. Can the delivery of goods be regarded as an independent activity?

1. We consider it expedient, when answering the first question, not to touch upon the special specifics of the activities of an economic entity, limiting ourselves to explaining the general principles of the application of different taxation systems by taxpayers. This specificity will be taken into account when discussing other issues.

Types of entrepreneurial activity subject to UTII are listed in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation. This list also indicates different types of retail trade, the general definition of which, for the purposes of Ch. 26.3 of this Code is contained in Art. 346.27 of the Tax Code of the Russian Federation.

Retail trade is defined as a business activity related to the sale of goods (including for cash and with the use of payment cards) on the basis of sales contracts. In Art. 346.27 of the Tax Code of the Russian Federation also defines activities for the sale and transfer of certain types of goods, which, for the purposes of taxation of UTII, do not apply to retail trade.

If the trading activity of an economic entity meets the retail trade criteria defined by the provisions of Ch. 26.3 of the Tax Code of the Russian Federation, he is not only entitled, but also obliged to apply a special regime in the form of UTII in relation to this type of activity. At the same time, payers of this tax may carry out other types of activities that are not subject to this special system of taxation.

For example, an economic entity, along with retail trade subject to UTII, has the right to engage in other trading activities, applying to it the general taxation regime or the STS. The rules that a taxpayer must comply with when “combining” various types of activities are defined in paragraphs 6 and 7 of Art. 346.26 of the Tax Code of the Russian Federation.

We will consider the remaining issues primarily in the aspect of the application of a special regime in the form of UTII.

2. As we have already noted, Art. 346.27 of the Tax Code of the Russian Federation defines activities for the sale and transfer of certain types of goods, which, for the purposes of applying the discussed special taxation system, do not apply to retail trade. At the same time, feed for farm animals does not belong to these types of goods.

Paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation establishes physical indicators of types of entrepreneurial activity and their basic profitability. From this paragraph, in particular, it follows that the taxpayer must pay 4,500 rubles. per month for one employee, including an individual entrepreneur, when carrying out a delivery (delivery) trade (with the exception of trade in excisable goods, medicines, articles made of precious stones, weapons and cartridges for them, fur products and technically complex household appliances).

Having listed the indicated goods in this provision, the legislator in such a not entirely correct way, in particular, indicated that the distribution sale of these goods is not an activity subject to UTII.

As you can see, feed for farm animals is not mentioned in the above list of products.

Based on the above provisions of Art. 346.26 and 346.27 of the Tax Code of the Russian Federation, it can be concluded that the retail sale of these feeds, including distribution, is an activity subject to UTII.

REFERENCE

According to Art. 346.27 of the Tax Code of the Russian Federation delivery trade - retail trade carried out outside a stationary retail network using vehicles specialized or specially equipped for trade, as well as mobile equipment used only with a vehicle. This type of activity includes trade using a car, a mobile shop, a car shop, a tonar, a trailer, a mobile vending machine.

As practice shows, the tax authorities have made attempts to prove the non-compliance of the activities of economic entities with the conditions established by Ch. 26.3 of the Tax Code of the Russian Federation, due to the fact that the type of goods sold, in the opinion of the tax authorities, does not indicate the non-commercial purpose of their acquisition.

So, from the Decree of the Federal Antimonopoly Service of the Central District dated March 19, 2008 No. A09-4505 / 07-24, it follows that the inspection considered the use of a special regime in the form of UTII by an individual entrepreneur who sold timber as unreasonable. At the same time, the IFTS indicated that the retail trade in these goods does not apply to activities subject to a single tax on imputed income. Recognizing the inspectorate's decision as unfounded, the court, in particular, drew attention to the fact that federal and regional legislation does not contain a ban on the use of the discussed special regime for the type of activity "timber trade".

It also follows from arbitration practice that often the tax authorities establish the commercial use of goods purchased from retailers. Inspections use this circumstance as a pretext for recognizing the groundlessness of the use by business entities of a special regime in the form of UTII in relation to individual transactions.

However, the legislation on taxes and fees does not provide for the obligation of the seller, when selling goods, to establish the purpose of acquisition and their actual use by buyers in the future. In particular, attention is drawn to this in the Decree of the Federal Antimonopoly Service of the North Caucasus District dated August 24, 2006 No. F08-3796 / 2006-1637A.

The tax authority may also point out the commercial nature of a product, such as animal feed, which excludes the possibility of using this product for non-business purposes. In this case, one should refer to the provisions of the Federal Law of 07.07.2003 No. 112-ФЗ “On Personal Subsidiary Farming”.

According to Art. 2 of this legal act, private subsidiary farming is a form of non-entrepreneurial activity for the production and processing of agricultural products. At the same time, the sale of manufactured and processed products by citizens running such a farm is not an entrepreneurial activity. And from Art. 6 of this Law, it follows that, in particular, farm animals are used for personal subsidiary farming.

Therefore, the above goods can be purchased for a purpose not related to entrepreneurship. And the seller, as already mentioned, is not obliged to track its further use.

Thus, it is possible to sell feed for farm animals at retail in the distribution trade. Moreover, this type of activity is subject to UTII.

In this case, it is advisable to cite an unofficial explanation by a specialist from the Ministry of Finance of the Russian Federation, who answered on February 26, 2008 the question of a UTII payer who trades using auto shops on leased plots. The organization asks which basic rate of return should be used in calculating this tax: "place of sale" or "number of employees"?

Based on the provisions of Art. 346.26, 346.27 and 346.29 of the Tax Code of the Russian Federation, it was clarified that the taxpayer carrying out the specified activity must use the physical indicator "number of employees, including an individual entrepreneur."

In the same consultation, a specialist from the Ministry of Finance of the Russian Federation answered the question about the procedure for registering a UTII payer if the land plots on which car shops are installed are located in different areas under the jurisdiction of various inspections, but in one municipality.

According to the official, these taxpayers must submit (send by mail with acknowledgment of receipt) to the tax authorities the relevant applications at the place of business activity subject to UTII taxation no later than 5 days from the start of business activity. At the same time, the registration of the payer of this tax, carrying out entrepreneurial activities in the territory of several districts of the federal cities of Moscow and St. in the application for registration.

Similar explanations are contained in the earlier Letter of the Ministry of Finance of the Russian Federation dated February 6, 2008 No. 03-11-05 / 23. The difference lies in the fact that in this case the question refers not to the land plots on which car shops are installed, but to the locations of such outlets. In addition, this Letter notes that registration of a UTII payer engaged in delivery trade is carried out at the tax authority at its location (place of residence of an individual entrepreneur).

It can be assumed that the financial department had in mind the need to register an economic entity not only as a UTII payer in the inspection at the place of activity indicated first in the corresponding application, but also as a taxpayer as such in the IFTS at its location (place of residence).

And in conclusion, the Ministry of Finance of the Russian Federation indicates that such business entities registered as payers of a single tax on imputed income are subject to transfer to the payment of the discussed tax in relation to income received from distribution trade, regardless of the territory where this activity is carried out.

3. The current legislation, although it applies the concept of "wholesale trade", does not define it. Therefore, we turn to the by-laws.

REFERENCE

According to GOST R 51303-99 “Trade. Terms and Definitions, which is a by-law, wholesale trade - trade in goods with their subsequent resale or professional use. It should be noted, however, that according to Art. 46 of the Federal Law of December 27, 2002 No. 184-FZ "On Technical Regulation" from July 1, 2003, until the entry into force of the relevant technical regulations, the requirements established by the current national standards are subject to mandatory execution only for the purposes of technical regulation.

This type of trade is usually associated with a supply contract.

We recall that according to Art. 506 of the Civil Code of the Russian Federation, under a supply agreement, a supplier-seller engaged in entrepreneurial activity undertakes to transfer, within a specified period or terms, the goods produced or purchased by him to the buyer for use in entrepreneurial activity or other purposes not related to personal, family, home and other similar use.

It is traditionally believed that a characteristic feature of wholesale trade is the sale of large consignments of goods to one buyer. And with the so-called small-scale wholesale trade, the volume of goods sold "in one hand" is somewhat less.

At the same time, it should be noted that the above provisions of the Civil Code of the Russian Federation and GOST do not distinguish the volume of goods sold to one buyer as a sign of the type of trade under discussion.

Does not allocate such a feature and Art. 492 of the Civil Code of the Russian Federation, according to which, under a retail sale and purchase agreement, a seller engaged in entrepreneurial activities for the sale of goods at retail undertakes to transfer to the buyer goods intended for personal, family, home or other use not related to entrepreneurial activity.

Consequently, the assignment of the type of trade to retail or wholesale (small-scale wholesale) does not depend on the quantity of goods sold to the buyer, but on the purpose of its acquisition. At the same time, the provision of Art. 492 of the Civil Code of the Russian Federation allows us to conclude that the buyer, purchasing the goods specifically under the retail sale contract, thereby declares his intention to use this product for purposes not related to entrepreneurial activity.

We recall that according to Art. 493 of the Civil Code of the Russian Federation, unless otherwise provided by law or a retail sale and purchase agreement, including the terms of forms or other standard forms to which the buyer joins, this agreement is considered concluded in the proper form from the moment the seller issues a cash or sales receipt or other document to the buyer confirming the payment for the goods.

Thus, if the goods are sold to the buyer under a retail sale and purchase agreement, then its quantity cannot be the basis for classifying this transaction as a wholesale (small wholesale) trade, including for the purpose of applying a special regime in the form of UTII.

However, it should be noted that a contract formally executed as a retail sale contract may not be recognized as such if there are documents evidencing the commercial purpose of purchasing the goods.

ARBITRATION PRACTICE

From the Decree of the Federal Antimonopoly Service of the Urals District dated June 27, 2007 No. Ф09-4812 / 07-С3, it follows that an individual entrepreneur sold stationery to entrepreneurs and legal entities. The rules currently in force. 26.3 of the Tax Code of the Russian Federation allow attributing activities to retail trade, regardless of the status of the buyer and the form of payment, provided that the sale of goods is carried out on the basis of retail sales contracts. The inspection, considering that the taxpayer is a retailer and should apply a special regime in the form of UTII, and not the general taxation regime, held him liable under Art. 119 and 122 of the Tax Code of the Russian Federation with the calculation of this tax, fines and penalties.

The court found that the sale of goods produced VAT invoices. This circumstance served as the basis for the conclusion that in the audited period the economic entity carried out wholesale and small wholesale sales of stationery for their use in entrepreneurial activities. Therefore, he did not have to pay UTII. The decision of the IFTS was declared invalid.

4. The goods purchased by the buyer may be delivered to the buyer by the seller himself or at his expense both in the performance of the supply contract and in the performance of the retail sale contract.

From Art. 510 of the Civil Code of the Russian Federation it follows that the delivery of goods is carried out by the supplier by shipping them by transport provided for in the supply agreement, and on the conditions specified in it. In this case, such an agreement may provide for the receipt of goods by the buyer at the location of the supplier (selection of goods).

And according to Art. 499 of the Civil Code of the Russian Federation, if the retail sale contract is concluded with the condition that the goods be delivered to the buyer, the seller is obliged to deliver the goods within the prescribed time to the place indicated by the buyer, and if the place of delivery is not indicated, to the place of residence of the citizen or the location of the legal entity, being buyers.

As you can see, when a product is delivered, its delivery should be carried out, as a rule, by the supplier. At the same time, the retailer is obliged to deliver the goods only if the corresponding condition is contained in the contract.

Legal relations for transportation are regulated by the norms of a separate chapter of the Civil Code of the Russian Federation. So, from Art. 785 of the Civil Code of the Russian Federation, it follows that under a contract for the carriage of goods, the carrier undertakes to deliver the goods entrusted to him by the sender to the destination and issue it to the authorized person (recipient), and the sender must pay the established fee for this. The conclusion of such an agreement is confirmed by the drawing up and issuance of a consignment note (bill of lading or other document for the cargo provided for by the relevant transport charter or code) to the sender.

The above provisions allow us to conclude that if the delivery of goods is carried out on the basis of a supply contract or a retail sale contract, and the delivered items are considered precisely as goods, and not cargo, then in this case there are no transportation relations between the parties.

According to sub. 5 p. 2 art. 346.26 of the Tax Code of the Russian Federation, one of the types of entrepreneurial activity subject to UTII is the provision of motor transport services for the transportation of goods carried out by organizations and individual entrepreneurs who have the right of ownership or other right (use, possession and (or) disposal) of no more than 20 vehicles intended to provide such services.

It follows from the content of the above subparagraph that in this case we are talking about activities based on a contract of carriage. If the business entity delivers the goods to the buyer in accordance with a supply agreement or a retail sale and purchase agreement, then such activities (or rather, the seller’s actions to fulfill his obligations) are not subject to UTII on the basis of subpara. 5 p. 2 art. 346.26 of the Tax Code of the Russian Federation.

Is it possible that the supplier (seller) can act in relation to the buyer and as a carrier? If such a possibility is allowed, then in this case the contract of carriage must be drawn up with the documents specified in the above provision of Art. 785 of the Civil Code of the Russian Federation. At the same time, it should follow from the supply contract (retail sale contract) that the supplier (buyer) is not obliged to deliver the goods to the buyer under such contracts. Only then can we talk about independent activities provided for in sub. 5 p. 2 art. 346.26 of the Tax Code of the Russian Federation, subject to other necessary conditions.

REFERENCE

Here is the opinion of the Ministry of Finance of the Russian Federation on this issue, set out in Letter No. 03-11-04 / 3/33 dated January 31, 2008.

If the contract for the supply of goods provides, among other things, for its delivery to the buyer, and the cost of delivery is included in the cost of the goods being sold, then in this case the organization is not recognized as a UTII payer in relation to entrepreneurial activities related to the provision of motor transport services for the carriage of goods.

When in the concluded contract the cost of delivery of goods to the buyer is singled out separately and is not included in the cost of products sold, and also if payment for delivery is carried out under a separate agreement for a separate fee, then the activity for the provision of such services is recognized as an independent type of entrepreneurial activity and is subject to the discussed tax subject to the restrictions set out in sub. 5 p. 2 art. 346.26 of the Tax Code of the Russian Federation.

So, the Ministry of Finance of the Russian Federation believes that the circumstance of charging a separate payment for the delivery of goods is of decisive importance. From the Decree of the Federal Antimonopoly Service of the Volga-Vyatka District dated February 21, 2008 No. A29-2423 / 2007, it follows that this is exactly what the inspection thought, holding the JSC liable for non-payment of UTII with the accrual of this tax and penalties. The Court disagreed with this opinion, stating, in particular, the following.

The Company delivered its own meat products to the supplier under the agricultural products contracting agreement. A separate contract for the carriage of this product was not concluded. From Art. 785 of the Civil Code of the Russian Federation it follows that the provision of services for the carriage of goods requires the presence of a consignor and a carrier. Delivery of own products does not fall under the concept of "contract for the carriage of goods" established by civil law.

IFTS contrary to Art. 65 of the Arbitration Procedure Code of the Russian Federation did not provide the court with evidence of the provision of cargo transportation services by the company. Therefore, the type of activity carried out by the taxpayer for the delivery of goods is not subject to UTII.

In this case, the court, in particular, pointed to a peculiarity of legal relations: delivery by the manufacturer of its own products under a contracting agreement.

REFERENCE

A contract is one of the types of sale and purchase. According to Art. 535 of the Civil Code of the Russian Federation, under a contracting agreement, the manufacturer undertakes to transfer the agricultural products grown (produced) by him to the purveyor - the person who purchases such products for processing or sale.

We believe that the arguments of the court, taking into account our conclusions, are also applicable to the delivery of goods under supply and retail sales contracts. After all, the supplier (seller) is also the owner of the alienated products. At the same time, the carrier initially does not have any real right to the cargo. This circumstance is an additional argument in favor of the conclusion that under the contract of sale of any kind of transportation relationship is impossible. As the court correctly pointed out, the provision of transportation services presupposes the presence of a shipper and a carrier, which do not exist in this case. Accordingly, it is impossible to speak about the existence of a contract of carriage.

It also follows from the foregoing that the conclusion by the seller already as a carrier of a separate contract of carriage is possible only in a situation in which the goods are sold (delivered) on the terms of self-pickup and the transfer of ownership of it takes place already in the warehouse (territory) of the supplier. In this case, a separate contract for the carriage of the sold goods is possible, which has already become “alien” for the seller, who “reincarnates” into the carrier.

Taking into account the official position of the Ministry of Finance of the Russian Federation, it should be assumed that the tax authorities, when resolving this issue, will continue to proceed from the condition that the supplier (seller) charges a separate fee for the delivery of goods contained in the supply contract or retail sale contract. Therefore, taxpayers who do not agree with this position will have to defend their position in court. At the same time, we note that arbitration practice on the issues raised is ambiguous.

Since from the information provided it is impossible to accurately determine the mechanism for the conclusion and execution by the seller of the contract for the sale of goods with delivery, it is advisable to discuss the Letter of the Ministry of Finance of the Russian Federation dated January 28, 2008 No. 03-11-04 / 3/23. In this Letter, the financial department clarified the following situation, which is quite common at the present time.

The organization carries out activities in the trade of dry food and accessories for animals on orders from the population, which are accepted by phone managers in the office. Delivery is free. The driver-cashier delivering goods to customers receives money from them and punches checks. Does UTII apply to such activities?

Citing certain provisions of Ch. 26.3 of the Tax Code of the Russian Federation, the Ministry of Finance of the Russian Federation noted that from January 1, 2008, in accordance with Art. 346.27 of this Code, for the purposes of this chapter, retail trade does not include, in particular, the sale of goods according to samples and catalogs outside the stationary trade network (including in the form of postal items (parcel trade), as well as through teleshops and computer networks). Therefore, in the opinion of the financial department, the activity carried out in this case should be attributed to such a type of sales as the sale of goods according to samples and catalogs outside the stationary distribution network. Such activities are not subject to UTII, and the general system of taxation or STS should be applied to it.

With this position, perhaps, we must agree. We also note that the delivery of goods carried out by the organization is in any case not an independent activity (including for the purpose of paying UTII), since the goods are delivered by the seller under the contract of sale and free of charge.

A similar explanation was given by the Ministry of Finance of the Russian Federation in Letter No. 03-11-05/62 of March 20, 2008 regarding entrepreneurial activities for the sale of bottled water on the basis of sales contracts in the buyer's apartment or office. At the same time, unlike the previous Letter, attention was additionally drawn to the fact that in this case the sale of goods is carried out at the location of the buyer, and not at the object of a stationary trading network.

For these two situations, attention should be paid to the following.

In our opinion, from the content of the discussed provision of Art. 346.27 of the Tax Code of the Russian Federation it follows that the decisive circumstance for attribution for the purposes of Ch. 26.3 of the Tax Code of the Russian Federation for the sale of goods according to samples and catalogs is the absence of direct contact between the buyer and the seller in the latter's premises. If, along with the sale of goods by telephone or computer orders, the sale is also carried out by concluding transactions at the seller’s premises with the subsequent delivery of goods, then a special regime in the form of UTII should be applied to such transactions, provided that this activity complies with other conditions provided for by the above chapter of the Tax Code of the Russian Federation .