IP Wholesale Retail. How is the taxation of trade at the IP? UNVD: Fixed tax amount

Trade occupation implies registration in the official status. You can do this type of activity as an IP, and as a legal entity. It matters not only the scale, but also the number of hired workers. Any trade without registration or in the status of IP or the "implementer", that is, employees of the same IP or LLC, are fraught with large fines and even initiating a criminal case. So, register.

The process of registration of a citizen who wants to engage in resale (namely this means trade: bought cheaper, sold more expensive), no different from the registration of IP in other types of management. Documents are collected, the application is drawn up and after the expiration of five days is issued a certificate of registration. Then the entrepreneur rummages in PF and other funds, if it has workers. And then gets the necessary permits. When registering is chosen oKVED codes For such a business, starting with digits 50 or 52 with subspecies for wholesale, retail trade, as well as actually a variety of goods. If an individual entrepreneur uses activities - trade at least wholesale, even retail, it is important to choose as many codes as possible. This will be needed when IP wants to sell other goods.

Trade activity SP In some cases involves obtaining a license. This is provided for by law No. 158-ФЗ. To receive such a permit will have to have if the entrepreneur is going to engage in such activities:

Trade or purchase / sale of jewelry or scrap of precious metals;

Sale of antique objects;

Implementation of tobacco products wholesale;

Implementation of audiovisual media wholesale;

Wholesale of water: mineral, natural.

For the individual entrepreneur, the type of activity is also needed special permissions. This also applies to entrepreneurs who provide services to citizens. To legally started trade, it is necessary to have a notice from Rospotrebnadzor on the start of their trading activities. This must be done before the start of work, immediately after receiving the certificate of registration. Law No. 294-FZ contains a list of species of individual goods and services that provide for such notifications. Permission may also be required to trade in a certain region. As a rule, such territorial permission concerns the work of shops and restaurants. It is issued after making data on IP or Jurlice to the trade register. Certain types of trading activities provide for permission from the SES, the Ministry of Emergency Situations, UGPS on the conformity of services or products by sanitary or fire standards. Most often such documents are required by points catering, Shopping, in the assortment of which there are food products and products. There is also a "alcoholic" license, resolving production, sales, resale of alcohol-containing beverages and their components. However, individual entrepreneurs are forbidden to engage in such activities. Consequently, only legal entities receive the specified license and permissions.

When the individual entrepreneur is carried out by the activities of trade, food sale, organization of public catering, it can use any tax deductions: "Simplified", AVN, UNVD, ESHN (if trade activities occurs in the field agriculture). However, the system itself is ENVD and USN. Simplified system It is often used by the IP, which is in possession of small shops or a traffic point, as well as catering points. There is no tax on profits, property and VAT, which significantly reduces the tax burden with a small or irregular profit of the entrepreneur. UTII is allowed to use only those IPs that produce retailers in stores whose area is less than 150 square meters, or through outlets that do not have lounges as such - open areas, stalls, and so on. If IP uses two types of tax deductions for different types Management, then accounting is managed separately. For example, UNVD can be applied to one small store, and to another point - the main. Accordingly, it is necessary to divide reporting and accounting for these two sales points.

Alcohol is called products when manufacturing ethyl alcohol, or alcohol-containing products without its use. It is divided into two types: the first is alcoholic beverages (vodka, wine, liqueur), the second includes beer and drinks produced on its basis. Features of the implementation of alcohol by private entrepreneurs under the legislation Russian Federation Selling alcoholic beverages allowed only legal entities (Organizations).

Pavilion - stationary point or not?

Is it possible to trade beer?

As for the wholesale of beer, it is only permitted to legal entities. This rule is established by paragraph 1 of Article 11 of Law No. 171-FZ and is valid from July 22, 2011.

From July 22, 2011 and December 31, 2012 inclusive, beer, the fortress of which does not exceed 5 percent, can be sold in retail both in stationary and nonstationary facilities (stalls, tents, pavilions, etc.).

Can IP engage in wholesale trade alcohol in 2018

And beer and drinks based on it are allowed to sell both relevant firms and IP.

Also, individual entrepreneurs and organizations are eligible for the sale of sparkling and ordinary wines, without moving to the registration of a legal entity. The benefit from the sale of alcoholic beverages both sales and the manufacture of alcoholic beverages is a fairly profitable type of business activity.

№ 171-FZ "On state regulation Production and turnover of ethyl alcohol, alcoholic and alcohol-containing products. "

In accordance with paragraph 2 of Art. 7 of the Federal Law No. 171-FZ Vodka and Wine are species of alcoholic beverages.

According to Art. 11 of the Federal Law No. 171-FZ Production and turnover of alcohol and alcohol-containing food products are carried out by organizations in the presence of appropriate licenses.

In nonstationary trading facilities and without the use of cash registers; - in stationary shopping facilities at night.

On stopping pavilions, trade for all alcohol is prohibited, including beer and beer drinks a fortress of more than 5%. There is a ban on the retail sale of beer and beer beverages with an ethyl alcohol content of 5 and less percent volume finished products In nonstationary shopping facilities and without the use of cash register equipment, as well as at night.

The fact is that the foam drink, which can often be found in the assortment of goods of the most tiny outlets, was included in the composition of alcohol products, and this, in turn, had a lot of restrictions for entrepreneurs engaged in its retail sales.

Bans are old and new, since July 1, 2012, legislators officially banned drinking beer on the streets, in the parks, in the courtyards, in the entrances apartment houses, in markets and in all other public places.

Yegais and Beer: Accounting, Trade, Connecting to the System

EGAIS is a single state automated information system. In which all information about the alcohol market of the Russian Federation is inhabited: which enterprises and organizations produce alcoholic beverages and beer, where it is moved and for what purpose, as well as which alcohol products and beer are sold and in what quantity. Accounting is subject to absolutely all alcohol products, including beer and beer drinks, as well as Cider, Poire, Medov.

Does IP have the right to sell alcohol?

Trade in such a product can be expanded by the circle of buyers, get new ones. Therefore, issues related to the implementation of alcohol-containing products are relevant for IP. Restrictions on the activities of individual entrepreneurs entrepreneurial activities, as well as the opportunity to enjoy the rights and fulfill the responsibilities, are limited exclusively to the organizational form in which it is carried out by the subject, as well as the facts of compliance with the conditions established by the legislator for conducting certain types of business.

This act establishes high retail requirements for business entities. Individual entrepreneurs are prohibited from the trade in alcohol products, such activities should be made exclusively an organization.

The authorized capital of this legal entity should not be more than 1,000,000 rubles.

The authorized capital of small business entities may be lower than for big business.

Beer trade: new difficulties for IP

Beer trade: new difficulties for IP

In the summer of 2012, in the Law No. 171-FZ of November 22, 1995, a number of amendments were made about the state regulation of production and turnover of ethyl alcohol, alcoholic and alcohol-containing products ", substantially modifying the familiar trading of beer.

Can IP engage in the wholesale trade of alcohol in 2017

Can IP engage in the wholesale trade of alcohol in 2017

According to the current legislation of the state, the wholesale trade of alcohol is allowed to deal with only organizations operating in this field of activity.

Business wiki: site for start-ups - entrepreneurs

How to legally sell alcohol without a license in lately In Russian practice, he became the norm of the semi-lifting scheme for retail alcohol products. It is installed for its implementation legal relations With an organization that has a license to trade alcohol.

Consider the reason for the appearance of this scheme and its essence. Requirements for retail trade in alcohol products This act establishes high demands on retail trade to entities of entrepreneurial activities.

Can IP (café) trade alcohol in bottling? What licenses need? Is it necessary to submit an alcohol declaration? Thank you

Can IP (café) trade alcohol in bottling?

what licenses need? Need to serve alcohol Declaration?

Thanks to download forms on the topic in this case It is necessary to rely on Articles 16 and 18 of the Federal Law of 11/22/95 No. 171, according to which individual entrepreneurs can be engaged only to retail beer and beer drinks, centers, poarers, honeycomb, as well as alcohol-containing non-food products.

Is it possible to trade alcohol to an individual entrepreneur

According to Art.

18 of the Federal Law of 11/22/1995 N 171-FZ (ed.

from 07/28/2012)

"On state regulation of production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on restriction of consumption (separation) of alcoholic beverages"

licensing Retail sale of beer is not subject to (para. 2 p.

1) Individual entrepreneurs can trade beer. However, the implementation of beer and beer beverages is prohibited by a fortress of more than 5%: - in non-stationary trading facilities and without the use of cash registers; - in stationary shopping facilities at night.

Can IP trading with alcoholic beverages?

Can IP trading with alcoholic beverages?

Question from readers Clerk.ru Irina (

Cherepovets) Hello!

Can IP open wine-vodka department or need to open ooo if it may, what is it necessary for this? Legal basis Production and turnover of ethyl alcohol, alcohol and alcohol-containing products in the Russian Federation are established by Federal Law of 11/22/1995.

Individual entrepreneur: All about II, understandable language

Individual entrepreneur: All about II, understandable language

Individual entrepreneur (IP) (Entire.

private entrepreneur (PE), Beyl until 2005) is an individual registered as an entrepreneur without the formation of a legal entity, but in fact possess many legal entities. Rules apply to individual entrepreneurs civil Code Regulating legal entities, besides cases, when individual articles of laws or legal acts are prescribed for entrepreneurs.

Home »Law» Retail »Requirements for trading facilities for obtaining licenses for alcohol in 2014 Requirements for trade facilities for obtaining a license for alcohol in 2014

According to federal law On the state regulation of alcohol market No. 171-FZ prohibited alcohol trade in nonstationary trading facilities.

From January 1, 2016, the rules for accounting beer products changed for all entrepreneurs. Now IP and organizations selling beer retail when purchased goods need to be reported to the EGAIS, but for this you need to know the rules for registration and connection to the system, as well as technical requirements to equipment.

EGAIS is decoded as a "unified state automated information system" and contains a database of enterprises that produce alcohol products, as well as about the organizations engaged in supply. It takes into account all alcoholic beverages: where they are produced, where they are sold with wholesale suppliers and in what quantity. The program "Yejais: Retail to Retail" has both advantages and disadvantages, but overall allows you to control the entire market for alcohol products and reduce the percentage of sales of non-certified goods.

The system itself began to work for a long time - since 2005, but before January 1, 2016, data only suppliers and manufacturing companies sent it to it. According to the letter FSRAR dated 21.09. 2015 №17788 / 15-02, from January 1, 2016, all organizations engaged in trading beer, Sidrom, Medovukhoye or Poire are obliged to report to EGAIS. The beer in retail for IP needs to be registered only when receiving from the supplier, and for sale accounting is not required.

Obis tasks for beer in retail

The main task of the system is the following:

• Complete accounting of production and sales by manufacturers of any alcoholic beverages, up to the direction of the city in which it was placed in the container, as well as the volume, fortress and names.
• Accounting for imported alcoholic beverages to control excise accrues.
• Collecting information on excise stamps to control the production and sale of alcohol-containing beverages.
• Analysis of the implementation and development of alcohol production within the Russian Federation.
• Suggesting on the territory of the Russian Federation counterfeit products thanks to the verification of documents sent by the supplier and buyer.

Who should report through the EGAIS:

• Wholesale companies engaged in storage, purchase and delivery.
• IP when purchasing.
• Catering (cafes, restaurants, bars) - when purchased.
• Shops implementing beer within the city - at retail sale (from July 01, 2016).

  For those who trade in rural settlements, the responsibility for reports through the system during sales occurs from July 1, 2017, and when purchasing the deadlines are the same as for all other market participants - from January 1, 2016.

Thus, the EGAIS for IP, trading beer, is necessary for providing data, and this must be carried out as entrepreneurs that implement beer drinks on spill and those who sell them in ordinary packaging.

Retailing IP or Ltd., located in the Republic of Crimea, will have to send data on procurement performed only from July 1, 2017.

How to work in the Yegais: Accounting beer

An exemplary cooperation scheme with suppliers for the EGAIS for those who trades retail looks like this:

• Before the commissioning of the ordered goods to the buyer, the supplier fills the invoices, and they are the same in the system itself in the remains.
• The organization that orders products receives invoices through a universal transport module - the program created to send to the system to the system that is installed on the PC.
• Having received and recalculating the number of ordered goods, the buyer (store) compares all data with documents. If the receipt matches them, he claims this by sending confirmation in the EGAIS.
• After sending a notification, the resulting volume of the alcohol is written off from the residual amount of the supplier's goods and is charged to the customer's residue.
• In case of inconsistency in the actually received goods with data in documents (for example, the supplier brought less than beer than specified), the buyer can either refuse the products or accept it, while the shortage will be fixed in the system. The same applies to surplus.

All these actions are needed to control the products implemented by the supplier: how many goods he sent to the retail point and how much ultimately came.

What equipment is needed and how to connect to the egas on beer?

To start working in the system, you need to do the following:

• Conduments on the website of the FSRAP RF registration and start a personal account.
• Contact an organization that is engaged in issuing crypto keys Jacarta to purchase it. It is necessary for all trading points.
• After receiving the crypto key to make a recording qualified digital signature.
• For registration of the CEP (digital signature), it is necessary to contact the organization authorized for this and provide an extract from the register or EGRIP, pension testimony SNILS, INN, OGRN, passport, statement and, if necessary, is a power of attorney to a person authorized to engage in such cases. CEP certificate operates 1 year, after which it needs to be updated.

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

• The processor with a bit of 32 bits and with a frequency of 2.0 GHz.
• Internal memory of 2 GB.
• Scanner with reading function PDF417 (with the exception of IP without CCT).
• Network controller 100/1000 Mbps.
• The volume of the network storage is at least 50 GB.
• Operating system from Windows 7 Starter and above.
• System for JAWA 8 or more.
• Software issued by Rosal acceleration software - it can be obtained completely free.

From the part of work with the system looks like this: the buyer comes to the store, chooses the desired drink and is suitable for the checkout, where the seller is read by the code available on the excise march. After reading, information enters the cash transmission software, which subsequently sends it to the system. In this case, it disappears the need to keep records of retail sales, however, for individual entrepreneurs, liberated from the use of the CCT, acquire the scanner optional.

Responsibility for not providing data in the EGAIS

In Russia, the control scheme for the sale and production of alcohol-containing products since 1995 is regulated by the Federal Law No. 171-FZ, which regularly make add-ons. Responsibility for violation of the norms of this law, including the duty of working with the EGAIS, it comes only from July 1, 2016 and punishes considerable fines under Art. 14.19 Administrative Code.

Value added tax is perhaps the most difficult tax in existing system taxation of the Russian Federation.

As you know, taxes can be divided into direct and indirect. Direct taxes are charged by the state directly from the income or property of the taxpayer. Indirect taxes do not depend on income, they are installed in the form of allowances to prices or tariffs. Manufacturers and sellers of goods and services implement them at prices taking into account such allowances.

Value added tax belongs to indirect taxes. The procedure for calculating, paying and accounting for this tax is determined by Chapter 21 Tax Code Of the Russian Federation (hereinafter referred to as the NK RF) "Value Added Tax". For the organization engaged in the wholesale trade, the procedure for calculating this tax does not contain any special provisions, that is, if the organization of trade is a VAT payer, it calculates and pays VAT in the general order.

In the process of carrying out its activities, trade organizations are selling (sales) of goods. In accordance with the norms of chapter 21 "Tax of value added", namely, Articles 146 of the Tax Code of the Russian Federation, operations on the sale of goods in the territory of the Russian Federation are the object of taxation on VAT.

Note!

The object of taxation is the sale of goods on the territory of the Russian Federation.

If the goods are implemented in the territory foreign stateThe implementation of these goods is not an object of taxation. The amounts of VAT paid by suppliers in the production (acquisition) of these goods are not accepted to deduct and are taken into account in their value (this rule is established by paragraph 2 of Article 170 of the Tax Code of the Russian Federation).

The place of sale of goods is established in accordance with the rules of Article 147 of the Tax Code of the Russian Federation, according to which the goods are considered to be implemented in Russia, if there are one or more of the following circumstances:

· The goods are located on the territory of the Russian Federation and does not ship and is not transported;

· The goods at the time of the start of shipment or transportation is located in the territory of the Russian Federation.

So, in relation to trade, the object of taxation is the sale of goods in the Russian Federation. The value characteristic of the tax object is a tax base that taxpayers - trade organizations are generally determined in accordance with the provisions of Article 154 of the Tax Code of the Russian Federation:

"Tax base in the implementation of the taxpayer of goods (works, services), unless otherwise provided by this article, is defined as the value of these goods (works, services), calculated on the basis of the prices determined in accordance with Article 40 of this Code, including excise taxes (for crushing products) and without inclusion of tax in them. "

In fact, this means that the price of goods specified by the parties of the transaction is made for tax purposes, and not yet proven the opposite, it is considered that this price corresponds to the level of market prices. Thus, the tax base of VAT in trade organizations is the value of the goods implemented by which they are implemented by buyers minus VAT.

Note!

The tax authorities have the right to verify the correctness of the use of prices only in cases:

· Transaction between interdependent persons;

· When the deal is the character of a commodity exchange (barter) operation;

· When carrying out foreign trade transactions;

· When the transaction price is rejected by more than 20% of the price level applied by the taxpayer in identical goods during a short time.

If a tax authority It will establish that the price of the transaction applied by the taxpayer deviates by more than 20% of the market price, then the situation is not excluded that the organization will have to recalculate the tax amount calculated on the basis of the market price of goods. In addition, it will not be possible to avoid penalties.

If the trade organization carries out the implementation of agricultural products and products of its processing purchased from individuals (non-taxpayers), the tax base is defined as the difference between the price determined in accordance with Article 40 of the Tax Code of the Russian Federation, taking into account the tax and the cost of acquiring the specified products. In other words, in this case, the trading organization is obliged to calculate VAT from the difference between the sales price, taking into account the tax and the cost of acquiring the specified products. This provision was established by paragraph 4 of Article 154 of the Tax Code of the Russian Federation.

The specified procedure applies to agricultural products and products of its processing on the list approved by the Government of the Russian Federation of May 16, 2001 No. 383 "On approval of a list of agricultural products and products of its processing (with the exception of excisable goods) purchased from individuals (non-taxpayers who are not taxpayers ) ".

A very important point when calculating the value added tax is the moment of taxable base.

We have already paid the attention of the reader at this point, when the issues of the formation of accounting policies for tax purposes were considered. However, it will not be superfluous that in accordance with the requirements of Article 167 of the Tax Code of the Russian Federation, an organization can choose the moment of occurrence. tax base VAT either "by payment" or "on shipment".

According to Article 167 of the Tax Code of the Russian Federation:

"1) for taxpayers who approved in accounting policies For the purposes of taxation, the moment of determining the tax base as shipping and presentation of the Buyer of settlement documents - the day of shipment (transfer) of goods (works, services);

2) for taxpayers who approved in accounting policies for tax purposes the moment of determining the tax base as increasing money- Day of payment of shipped goods (performed works provided for services). "

· A list of technical means used exclusively for the prevention of disability or rehabilitation of persons with disabilities, the implementation of which is not subject to tax on value added, approved by the Decree of the Government of the Russian Federation of December 21, 2000 No. 999, "On approval of a list of technical means used exclusively for disability or rehabilitation Disabled, the implementation of which is not subject to tax on value added. "

Subparagraph 9 of paragraph 2 of Article 149 of the Tax Code of the Russian Federation displays from under the taxation of an operation for the implementation of postage stamps, labeled postcards and marked envelopes. It should be borne in mind that the specified release does not apply to resale postal payment signs at prices exceeding their nominal value.

In accordance with subparagraph 3 of paragraph 6 of Article 149 of the Tax Code of the Russian Federation, the implementation of products of folk artists of recognized artistic dignity (with the exception of excisable goods), the samples of which are registered in the manner prescribed by the Government of the Russian Federation are not subject to tax. Registration rules approved by the Decree of the Government of the Russian Federation of January 18, 2001 No. 35 "On Registration of products for products on Native art fishes of recognized artistic dignity. "

Note!

Article 149 of the Tax Code of the Russian Federation contains a list of operations not subject to taxation. Is it possible to assume that such liberations are benefits? Let's try to figure out. According to paragraph 1 of Article 56 of the Tax Code of the Russian Federation:

"Tax benefits and fees are recognized special categories Taxpayers and payers of fees provided for by law on taxes and fees benefits compared to other taxpayers or fees payers, including the ability to not pay tax or collecting or paying them in a smaller amount. "

The specified article 149 of the Tax Code of the Russian Federation just allows you to pay the tax with the listed operations.

And since this is a benefit, then the taxpayer has the right to refuse its use on the basis of paragraph 2 of Article 56 of the Russian Federation to refuse its use or suspend its use to one or more tax periods, if this does not contradict the norms of tax legislation.

Is it possible to refuse to use the benefits established by Article 149 of the Tax Code of the Russian Federation (Appendix No. 4)?

Article 149 of the Tax Code contains two types of benefits:

· Benefits, from which the taxpayer may refuse;

· Benefits from which the taxpayer does not refuse.

A list of benefits for which the possibility of refusal is envisaged, clause 3 of Article 149 of the Tax Code of the Russian Federation, the benefits established by paragraph 2 this rule does not apply. Thus, the trading organization has the right to abandon the use of benefits only when implementing products of folk art fishers of recognized artistic dignity (with the exception of the excisable goods), the samples of which are registered in the manner prescribed by the Government of the Russian Federation.

Note!

If the trade organization carries out operations, both subject to taxation and freed from it, then it is obligatory There should be separate accounting of such operations (paragraph 4 of Article 149 of the Tax Code of the Russian Federation).

In addition, the need for separate accounting in commercial organizations arises and due to the fact that tax law Provides various bets tax in the sale of goods. And although the list of goods that are taxed at a rate of 10% is quite extensive, nevertheless the main rate of VAT is 18%, and often wholesale trade organizations carry out the sale of goods with different tax rates. Despite the fact that the Tax Code of the Russian Federation does not oblige the taxpayer to lead separate accounting in the implementation of goods at different rates (as opposed to the simultaneous implementation of taxable and exempt from taxation of operations), in our opinion it is necessary to do this, since otherwise the tax will be calculated by maximum rate From all over the amount of implementation.

The maintenance of separate accounting in the context of the rates used will allow to determine the tax base separately for each type of goods taxable at different rates (paragraph 1 of article 153 of the Tax Code of the Russian Federation), and then use the rules of paragraph 1 of Article 166 of the Tax Code of the Russian Federation:

"The amount of the tax in determining the tax base in accordance with Articles 154 - 159 and 162 of this Code is calculated as a corresponding tax rate of the tax base, and with separate accounting - as the amount of tax, obtained as a result of the addition of taxes calculated separately as appropriate tax rates Interest shares of relevant tax bases. "

It should be noted that wholesale trade organizations do not have special difficulties for organizing separate accounting, unlike retailers of trade. When implementing wholesale sales, the VAT taxpayer for each product implementation operation discharges the buyer an invoice in which the applied tax rate and the amount of tax calculated from this rate indicate that for each type of goods.

The obligation of the taxpayer on the statement of invoices is provided for by chapter 21 "Value Added Tax", namely, Article 169 of the Tax Code of the Russian Federation.

We remind you!

· Invoices are set no later than five days from the date of shipment of goods.

· In the settlement documents and in invoices, the tax amount is highlighted in a separate string.

If the trading organization implements the goods, the implementation of which is exempt from taxation, then in this case it is written out without the allocation of the appropriate tax amount, while the corresponding inscription is made on the invoice or is set by a tax (VAT) stamp.

The invoice invoice in accordance with the requirement of paragraph 3 of Article 169 of the Tax Code of the Russian Federation is registered in the sales book, the form of which provides separate accounting of goods in the context of the tax and sales rates used from tax. At the end of each tax period The taxpayer uses the final readings of the Count of the Book of Sales when filling out the tax return. Thus, the taxpayer does not require special allocation in accounting for the sale of goods carried out at different rates.

However, due to the sales book, including taxes accrued on other grounds, for example, the amount of advance or other payments associated with calculating goods, the organization of trade before filling out the tax declaration apparently Must be special accounting certificatewhere is total amount Tax accrued to payment should be allocated by VAT sums related to different types of income.

Note!

The procedure for filling the invoices, the maintenance of accounting logs, books of purchases and books of sales has been established by Decree of the Government of the Russian Federation of December 2, 2000 No. 914 "On approval of the rules for conducting accounting logs of received and invoices, books of purchases and sales books Calculations for value added tax.

According to these documents, trade organization fills tax Declaration And gives it to the tax authority. The frequency of provision of declarations depends on the tax period on VAT, which taxpayers are determined in accordance with the rules of Article 163 of the Tax Code of the Russian Federation, according to which:

"one. Tax period (including taxpayers who are acting tax agentsFurther - tax agents) is established as a calendar month, unless otherwise established by paragraph 2 of this article.

2. For taxpayers (tax agents) with monthly revenue amounts from the sale of goods (works, services) without taking into account the tax not exceeding one million rubles, it is established as a quarter. "

Payment of taxes on operations recognized as the object of taxation is made according to the results of each tax period no later than the 20th day of the month following the expired tax period.

In more detail with questions regarding accounting and taxation in commercial organizations, you can get acquainted in the book of the BKR-Intercom-Audit CJSC "trade activities".

Retail sale of IP - Activities for the sale of goods for personal use. Product buyers are performing individuals and representatives of enterprises acquire material values not for sale. The implementation is made under the Retail Treaty, which is the role of which is a CCM check or another document replacing the form.

Previously, affiliation to retail operations was determined by the type of payment. In the current account, part of the payments is made non-cash with the use of acquiring. Payment for goods using cards does not change the accessories of operations. This condition It matters for the taxation of the IP.

Entrepreneurs when maintaining retail trade have the right to use one of several forms of taxation:

• Estal regime.
• Simplified system.
• Mode with ENVD payment.
• Patent system.

The taxpayer has the right to choose an account form independently, subject to restrictive standards. When choosing the most favorable system It is necessary to determine which tax conditions and additional costs are present in each of the modes.

Second-established regime

The system can be applied without filing notification of the start of its use. The OSN is characterized by complicating conducting activities along with positive moments.

TO negative parties APPLICATIONS OND:

• Full document flow of income and expenses. It is necessary to conduct tax registers in all expendable operations And all primary documentation by accounting. For accounting, additional regular units are attracted.
• The need to pay VAT. The tax is allocated in the check from the price of the goods by the settlement method.
• The obligation to pay property tax on the condition that property is involved in receiving income from entrepreneurial activity. If IP is owned commercial real estateapplied to trade, property tax is payable.
• The need to use KKM ( cash) When calculating. The IP must acquire techniques according to the registry of permitted CCT, enter into a service agreement and register an ECLZ (electronic control tape protected).

The duty of the use of KKM occurs in the case of receiving payments through electronic systems acquiring. The buyer has the right to choose the view of the calculation and receive a cash check.

The positive parties of the OSN in the implementation of trading activities are:

• The ability to take into account the expenditure part of operations in determining the taxable base when paying NDFL.
• Expansion of consumer circle. SP can successfully conduct wholesale and retail trade types without creating separate accounting. Additional features For consumers provides tax obligation By pay VAT.

The Retail is used in retail only for large outlets with a large number of employees and significant areas. For retails with small or medium turnover, the system is rarely applied due to the need to conduct a difficult account.

Incorrect cost assignment may entail significant taxes identified in the testing process of the IFSN authorities. Additional commitments can reduce the mass current meansnecessary to maintain reserves.

Simplified system

The use of USN retail trade is justified for the activities of medium revolutions. The transition can be carried out after the registration of IP for 30 days or from the beginning of the new calendar year.

Negative sides of the system:

• The presence of restrictions on indicators - the number, the size of the property, monetary turnover.
• There is an obligation to pay the minimum amount of tax.
• The need for use in the calculations of the KKM technique.
• The obligation to pay property tax since 2015, if real estate is determined by regional taxation legislation. The data is formed on the basis of cadastral value.

Mode provides IP the right to choose the accrual scheme of obligations. When choosing a type of "revenues minus expenses", an entrepreneur can take into account costs, the volume of which is large in retail. The accounting scheme "Revenues" is less beneficial and rarely applied to retail.

If the regional legislation provides for a decline in the rate of up to 5% according to the "income minus" scheme, the application of the form becomes much more profitable. The right to choose a metering scheme arises from a new calendar year.

Positive aspects of the simplified system:

• Minimum document management when taking into account.
• The ability to plan obligations to budget depending on the amount of income or difference in the amount of revenue and expenses.
• The presence of legislatively permitted optimization is to reduce the main tax on the amount of paid contributions to the FIU.

The right to choose the accounting scheme allows you to regulate the obligations. IP acquires an explicit advantage when compared with the UNVD form, when conducting fixed amountdepending on the physical indicator - the area of \u200b\u200bthe trading hall.

Increased income (ENVD)

Entrepreneurs have the right to voluntarily choose the transition mode at any time from the beginning of the activities.

Cons Applications:

• The need to pay tax, regardless of receipt of revenue.
• Restriction of the area of \u200b\u200bthe trading hall in the amount of 150 square meters. m for one point.

The right to use imputed income is not supported by all regions. The mode can be combined with other systems, subject to separate accounting.

Positive aspects of UTII:

• No need for accounting, with the exception of data on the physical indicator.
• The ability to reduce tax reduction in the amount of contributions to the FIU.
• The absence of the need to use KKM in calculating with buyers.

The system is used for mid-level retail. To determine which mode is more profitable in comparison with UNVD, it is necessary to make the calculation of obligations before applying comparative analysis Between systems.

Patent system

Entrepreneurs have received the possibility of purchasing a patent. The type of activity falling under the patent is included. retail. The use of PNS for IP must be supported by regional laws.

Cons Patent Use:

• The presence of restrictions on the number (15 people) and on the area of \u200b\u200bthe trading room (50 sq.m).
• Responsibility to pay the cost of a patent regardless of receipt of revenue.
• The existence of the hard time of submission of a patent application.

Proms of the application of the mode:

• The ability to independently determine the use of a patent.
• No need to make calculations using KKM.

It is possible to apply the mode only in the Patent Patient Rights Region. If IP wishes to open a trading point in another region, you will need to make an additional payment.

Indicators that simplify the choice of the optimal type of taxation

In order to determine which mode is better suitable, an entrepreneur when maintaining retail trade will be required to compare the indicators.

When analyzing the maintenance conditions, it is possible to determine which systems are better suitable for retail trade depending on the size of the revenue. For a major turnover, it is more profitable to use the OSN or UNVD. With medium turnover, you can choose ENVD or UPN, for small revenue size, it is better to choose among the USN or PNS.

Trade - This is one of the most popular and profitable activities, which, upon registration, choose many of our users. In this article we want to answer the most frequent questions about trading:

• When you need to receive a license to trade;
• Who should submit notice of the start of trading activities;
• What is the difference between wholesale trade from retail;
• What risk UTII payers when improper design retail;
• What liability exists for violating the rules of trade.

For our users who choose retailers as a type of activity, we have prepared a book "Retail Store" from the series "Start your business." The book is available after.

Licensed trade

The trading itself is not licensed, but the license is needed if you are planning to implement the following goods:

• alcoholic beverages, except beer, cider, pape and honeycomb (alcohol license can only receive organizations)
• medicines;
• weapons and ammunition;
• scrap of black and non-ferrous metals;
• protected from fake printing products;
• special technical means intended for the inadvertent receipt of information.

Notification of the beginning of the work

The obligation to report on the start of work is established by law of December 26, 2008 No. 294-FZ for some activities, among which there are trade. This requirement only refers to retail and wholesalers operating in the following codes:

• - retail trade predominantly food products, including drinks, and tobacco products in non-specialized stores
• - Retail sale other in non-specialized stores
• - Retail sale of fruit and vegetables in specialized stores
• - Trade retail meat and meat products in specialized stores
• - Trade retail fish, crustaceans and molluscs in specialized stores
• - Trade retail bread and bakery products and confectionery in specialized stores
• - Retail sale of other food products in specialized stores
• - Retail sale of cosmetic and personal hygiene goods in specialized stores
• - retail trade in nonstationary shopping facilities and markets
• - wholesale meat and meat products
• - Wholesale trade of dairy products, eggs and edible oils and fats
• - Wholesale trade bakery
• - Trade wholesale other food products, including fish, crustaceans and mollusks
• - Wholesale trade homogenized food, children and diet food
• Wholesale wholesale non-specialized frozen food
• Wholesale trade in perfume and cosmetics, except soap
• Wholesale trade in games and toys
• Wholesale trade in paint and varnishes
• Wholesale trade fertilizers and agrochemical products

Please note: if you simply indicate these OKVED codes when registering, but do not plan to work on them, you do not need to file notification.

The procedure for filing notification was established by the Decree of the Government of the Russian Federation of July 16, 2009 No. 584. It is necessary before the start of real work Submit to the territorial division of two copies of notifications - personally, by registered letter with notification and investment describing or electronic document signed by the EDS.

In case of change legal address Seller (HP), as well as changes in the actual implementation of trading activities, will need to report this in a 10-day term to report this to the separation of Rospotrebnadzor, where the notification was previously filed. An application for changing information about a trading facility is filed in an arbitrary form. A copy of the document is applied to the application confirming the change in the state registry (form P51003 for organizations or P61003 for IP).

Wholesale and retail trade

What is the difference between wholesale and retail trade? If you think that wholesale is the sale of parties, and retail - piece, then you will be right, but only partly. In business, a criterion for determining the type of trade of another, and it is given in the law of 28.12.2009 No. 381-FZ:

• wholesale - acquisition and sale of goods for use in entrepreneurial activities or for other purposes that are not related to personal, family, home and other similar use;
• retail - Acquisition and sale of goods for use in personal, family, home and other purposes that are not related to the implementation of entrepreneurial activities.

The seller, of course, does not have the opportunity to keep track of how the buyer will use the purchased goods, and he doesn't have the obligations, which is confirmed by the emails of the Ministry of Finance, FTS, judicial decisions, decisions of the Presidium of the Russian Federation (for example, on July 5, 2011 N 1066 / eleven). Considering this, in practice, the difference in wholesale trade from retail is determined by document decoration Sales.

For a retail buyer who makes a purchase for personal purposes, a fair cash or commodity check, and the entity of business activities should confirm its expenses documented, so the sale wholesale is issued otherwise.

For registration wholesale sale Between the seller and the buyer lies or, which is more consistent with the interests of the buyer. The buyer can pay a non-cash listing or cash, but provided that the purchase amount under one contract does not exceed 100 thousand rubles. Primary document To confirm the cost of the buyer is the commodity invoice of TORG-12. If the seller works on general System Taxation, you need to write an invoice yet. In addition, when delivering a purchased goods, motor vehicles are inventory consignment.

When selling a product retail, the contract of sale replaces a cash register or a commercial check. Additionally, the same accompanying documents may be issued, which are issued with wholesale (commodity invoice and invoice), although they are optional for retail trade. By itself, the fact of issuing an invoice or invoice does not indicate unequivocally on wholesale tradeBut there are such letters of the Ministry of Finance, in which the agency believes that the sale, issued by these documents, can not be recognized as a retail. To avoid tax disputes, you should not write them out to the retail buyer if it acquires the goods not for business purposes, such supporting documents to him for nothing.

When maintaining retail trade, it is necessary to comply with the rules of sale, approved by the Decree of the Government of the Russian Federation of January 19, 1998 N 55, and in particular, to postpone corner buyer (consumer). This is an information booth located in an affordable place.

In the corner of the buyer must be the following information:

• Copy of the State Registration Certificate LLC or IP;
• A copy of the sheet with OKVED codes (necessarily indicate the main type of activity, if there are many additional codes, they indicate selectively);
• Copy of alcohol license if it is;
• Message about banning alcohol sales to persons under 18, if the store implements such products;
• Book of complaints and suggestions;
• Consumer Protection Act (brochure or printout);
• Rules for sale (brochure or printout);
• Service features information preferential categories citizens (disabled, pensioners, participants of the Great Patriotic War, etc.);
• Contact details of the territorial division of Rospotrebnadzor, which controls the activities of this store;
• Contact details of the head of the organization or IP, which owns a trading point, or a responsible employee;
• If the store is implemented by the weight product, checking scales should be placed next to the buyer's corner.

The buyer's corner must have all retail outlets, including markets, fairs, exhibitions. Only in the case of a variance trading can be limited to a personal seller's card with a photo and an indication of the name, registration and contact data.

And last - about choosing a tax regime in the exercise of trade. Consider that only retail trade is allowed in the modes and only retail, and to work as part of a simplified tax system, the limit of received revenues has been observed - in 2017 it is 150 million rubles per year.

Retail and ENVD

ENVD is tax regimein which for taxation is not taken into account not real income, but imputed, i.e. supposed. With regard to trading facilities, the amount of tax is calculated based on the store area. For small shops, leading only retailers, this mode is fairly fair, including taking into account the interests of the budget.

But if, for example, by 30 square meters. M Whether the wholesale trade, then the turnover of such a store can be not one million rubles per day, and the tax will be meager. Apply to wholesale trade in the same components of the formula for the calculation of the tax, as for retail trade, it will be incorrect as in relation to other taxpayers and to replenish the budget. That is why tax inspections always monitor the ENVD payers not replaced the retail trade in the wholesale. How do the tax authorities come to the conclusion that instead of retail trade, the payer of ENVD leads wholesale trade?

1.Puthold trade is issued by the supply contract, so if the payer of the imputed tax concludes such a contract with the buyer, the sale will definitely be recognized as a wholesale, with the appropriate detachment of tax taxes. But even if the contract will be called a retail sales contract, and it will provide a certain range of goods and the deadline for their delivery to the buyer, then such a trade is also recognized in wholesale. Such a position is expressed in the decision of the Presidium of the Supreme Court of the Russian Federation of 04.10.11 No. 5566/11.

In general, the retail sales contract is a public contract, and for its conclusion is not required to compile a written document, and a fairly cash or commodity check. If the buyer is asking you a written contract of sale, explaining that it wants to take into account these costs in its costs - then this is the use of business purposes, and therefore the UTII payer, concluding such an agreement with the buyer, the risk of falling under the detachment of taxes and fines.

2. The main criterion for the separation of the wholesale and retail trade, as we have already found out, is the ultimate goal of using the buyer of the purchased goods. Although the seller is not obliged to track the further use of goods by the Buyer, but there are such goods whose characteristics clearly indicates their application in business activities: trade, dental, jewelry and other equipment, cash registers and check-up cars, office furniture, etc.

In addition, in Article 346.27 of the Tax Code of the Russian Federation, the list of goods is given, the implementation of which is not recognized by retailers permitted on UNVD:

• some crushes (passenger cars, motorcycles with a capacity of more than 150 hp, gasoline, diesel fuel, oil);
• food, drinks, alcohol in catering facilities;
• trucks and buses;
• special vehicles and trailers;
• products for samples and catalogs outside the stationary trading network (online stores, postal directories).

3. In some cases, tax inspectors conclude that trade is wholesale, only in the category of the buyer - IP and the organization. This conclusion is refuted by the Decree of the Presidium of the Supreme Arbitration of the Russian Federation of July 5, 2011 N 1066/11 and some emails of the Ministry of Finance: "... Business activities related to the implementation for cash and cashless payments to legal entities, individual entrepreneurs carried out within the framework of retail sales, It can be transferred to the tax system in the form of a single tax on imputed income. "

As for such budgetary institutions as schools, kindergartens, hospitals, the trade may be recognized as a sign of the use of purchased goods in business, but on the basis of supply contracts. So, the Decision of the Presidium of the Court of the Russian Federation of October 4, 2011 No. 5566/11 left unchanged judicial decisionfor which individual entrepreneur On UNVD, delivering goods to schools and gardens, tax recalculation was made on the general tax system. The court supported the opinion tax Inspection that "selling goods by an entrepreneur budget institutions Below is a wholesale trade, because it was carried out on the basis of supply contracts, the goods were delivered by the transport provider (entrepreneur), buyers were exhibited by invoices, the payment of goods was made to the account of the entrepreneur. "

4. It is not an unequivocal indication on wholesale payment method - cash or non-cash. Retail buyer has the right to pay off the seller as cash, and bank cardand enumeration to the current account. However, the payment by transfer to the seller's account is often assessed as indirect proof of wholesale trade.

Thus, ENVD payers are safer than adhere to the following points When selling goods:

• Not to conclude a written contract of sale, but to issue a cash register or a trading check;
• Implement the goods in the premises of the store, and not by delivering it to the buyer;
• Not to write off the buyer invoice and commodity invoices;
• Take payment of cash or card.

If among your buyers there are not only ordinary individuals, it is easier to work on. In this case, you do not risk receiving tax recalculation on the general tax system.

Responsibility for violation of trade rules

We give a list very frequent violations In the field of trade, indicating the amount of possible sanctions.