Where do you need to start in order to engage in trading activities legally? What is the best way to register? Do I need to obtain a trade permit and how should I do it? Are there any differences in obtaining documents when trading different goods? The article answers these and other questions.
Business form
Decide on the form of doing business. You can become an individual entrepreneur (IP) or establish a trade organization with the rights of a legal entity. For doing business, these forms have positive and negative sides. The package of documents required to obtain a trade permit depends on the type of business chosen.
Whether it is necessary to obtain additional documents depends largely on the choice of the form of activity and the range of goods. So, it is easier for individual entrepreneurs to keep accounting records, they do not need to follow the procedure for conducting cash transactions, the entrepreneur has the right to keep all the proceeds for himself. But you should not rejoice too much, since individual entrepreneurs are prohibited from trading in alcoholic beverages, and restrictions are also applied to them.
A legal entity is obliged to hand over the proceeds from trade to a banking institution. The advantage is that a legal entity can obtain a trade permit for the sale of almost any product. The main thing is that the goods are not banned for circulation in the country.
Package of documents
To obtain a trade permit (certificate of entry in the Commercial Register), you must submit the following documents:
- legal entities provide constituent documents; IP - an extract from the Unified State Register of Legal Entities or a certificate of registration of IP;
- certificate of registration with the Federal Tax Service;
- data on the head and chief accountant, bank details (provided by legal entities);
- a lease agreement for premises and documents on the ownership of the premises in which trade will be carried out;
- Sanitary passport of the premises where trade will be carried out;
- conclusions of the state fire supervision and sanitary and epidemiological service;
- an agreement with a municipal or other service engaged in garbage collection;
- list of products for trade.
It is important to know that obtaining a permit to trade in certain types of products (for example, alcohol) is accompanied by the attachment to the specified list of documents of the relevant license.
Today, an extremely popular line of business is the wholesale and retail trade in food. Food, drinks and tobacco products have been consumed and will be in demand among people, so finding your niche in this area is quite realistic, despite the competition. Especially often, entrepreneurs prefer to open retail trade, selling goods directly to end consumers. However, in order to open your store, you must register with the tax office. A mandatory attribute for this is the OKVED code - a specialized number of the type of activity that allows you to quickly identify it. Today we’ll talk about which OKVED are used for such an area as food retail.
Specialty stores
Food outlets can be divided into two groups:
- Specialized.
- Non-specialized.
We will talk about the latter later, first we will analyze what codes are needed to trade products at adapted points. The first point to be mentioned is the sale of crop products. There are two codes here:
- 47.21.1 - sale of fresh vegetables, fruits, roots and tubers;
- 47.21.2 - sale of canned products.
Almost any grocery store sells meat, fish and other livestock products consumed for food. For these industries, several codes are used at once. In particular:
- 22.1 - retail sales of animal and poultry meat;
- 22.2 - sale of products made from animal and poultry meat;
- 22.3 - sale of canned food made from animal and poultry meat;
- 23.1 - retail sale of fresh fish and seafood;
- 23.2 - retail sale of fish, crustaceans and other products in canned form.
It is certainly impossible to imagine a specialized grocery store without such goods as bread. It is the most sought after among all categories of the population, so it can be found at any point of sale of food products. This should include the following subclasses and activities provided by the classifier:
- 47.24.1 - sale of bread and other goods belonging to the category of bakery;
- 47.24.21 - sale of confectionery products related to the number of flour products;
- 47.24.22 - trade in confectionery products, including chocolate;
- 47.24.3 - sale of frozen desserts, as well as ice cream.
If the practical activity of an individual entrepreneur is food trade, taxation is organized according to a preferential regime. That is, an entrepreneur can pay taxes on UTII (single tax on imputed income). Such legal requirements apply throughout Russia, with the exception of Moscow, as it is a city of federal significance. In the latter case, it is allowed to use a simplified or general taxation system, at the discretion of the entrepreneur himself. It is required to understand in detail if an individual entrepreneur trades in food products, what will be the taxation?
Basic tax rate
An ordinary grocery store will not differ in any way from a grocery store if the latter operates on the payment of UTII, that is, a single tax. In this case, the income received does not play any role, since the concept of “possible income” is used. For example, now for each grocery store that meets the general procedure, a base income rate of 1800 rubles is set. The amount is multiplied by the percentage tax rate, from which the amount of tax is formed, which the entrepreneur is obliged to pay in advance in favor of the state.
And how is the material and physical indicator for an entrepreneur assessed? The area of the premises where the trade is carried out is taken into account, as well as the basic conditional return (which is calculated by the municipal authorities on the basis of previous observations). That is, according to this information, the percentage tax rate for the regions can be set independently, but not more than 15%.
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Declaration on UTII
Despite the fact that the grocery store owner pays only one tax, he is required to submit a quarterly income statement in the form of a declaration (no later than the 20th day of the month following the end of the financial quarter). At the same time, he pays the full estimated amount for UTII, but in the future he gets the right to apply for tax deductions according to social norms. This opportunity can be used, for example, by those entrepreneurs who independently raise a minor child without a second parent. Or those who have the official status of a liquidator of the consequences of the accident at the Chernobyl nuclear power plant. But the amount of social payments cannot exceed 50% of the amount indicated in the declaration. That is, the tax can be reduced by 2 times, but no more.
If an individual entrepreneur is the owner of several trading platforms (grocery stores in this case), then the calculation of tax deductions for each point is done separately and summarized when submitting a declaration. It doesn’t matter here whether the individual entrepreneur sells products or other household items.
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Opening a grocery store
But in order to open an IP grocery store, he will initially need to confirm that the premises where the activity will be carried out meet all sanitary and technical standards. In particular, he will have to prove that clean workplaces are organized for the staff. Only after the submission of the relevant documentation to the control authorities is the registration of the trading facility.
But the documents for the IP grocery store, which should always be in it, are:
- consumer corner;
- sanitary books for each employee (must have a conclusion on passing a medical examination);
- evacuation plan from the premises in case of fire;
- copies of licenses for the sale of certain groups of goods (alcohol, tobacco products).
This is the kind of jurisprudence that should be kept open to every visitor. The book of complaints can only be issued upon request. However, it must be stitched, and the pages must be numbered.
Otherwise, this is a reason for filing a judicial appeal against the owner of the trading platform. By the way, similar rules apply to those stores that have only a covered pavilion, that is, they are temporary structures.
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General system of taxation
If, when registering an IP, it does not indicate the desired form of taxation, then it is automatically credited to the general system. And this means that he will have to pay:
- income tax (20% of the difference between income received and expenses incurred);
- real estate tax (if any; not taken into account when renting);
- VAT (18% on goods sold, but the figure is reduced by the amount of VAT paid by your suppliers).
It is because of VAT that entrepreneurs most often choose the general taxation system. That is, in the future it will be possible to apply for a tax deduction.
If you are wondering how to open an individual entrepreneur grocery store, and plan to cooperate with more than 5 suppliers at the same time, then this option will be the most convenient, although it introduces its own difficulties in accounting. For all other cases, UTII taxation is the most convenient.
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Simplified tax scheme
A simplified taxation system involves accounting for the income received by entrepreneurs.
Of this amount, 6% is what he should pay in favor of the state treasury. But he can use a slightly different form of payment. This is 15% of the income received and the difference in expenses. And by the way, this indicator in different regions of Russia may vary at the discretion of the local administration and tax control authorities.
In addition to this, the entrepreneur gets the opportunity to reduce the amount of tax payments by the amount of insurance premiums. For example, if he has no employees at all, then the amount of benefits will be almost 100%. If there are employees, the maximum "tax credit" will be only 50%.
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Single agricultural tax
As you know, officials have now introduced such a thing as the only agricultural tax. Only producers of agricultural products can take advantage of this opportunity. If you are one of those and have your own store, you can use this form of taxation. For each region, it is set individually in terms of each hectare of land ownership. That is, when calculating the tax, the size of resource ownership is taken into account. The more, the higher the tax rate.
So what is the best tax option?
It is difficult to say in advance which form of taxation will be the most beneficial for a grocery store. Such information can only be obtained from a financial analyst who can make calculations and derive an average income indicator. In any case, the tax control authorities for an individual entrepreneur reserve the right to switch to another form of taxation without replacing registration data. But this can only be done when moving to a new fiscal year or quarter.
FOOD CITY food center is a place where you can find direct wholesale suppliers of food, household chemicals and other goods. On the territory of the complex, retail space is rented by companies that sell products at the best prices for buyers. This is due to the fact that supplier firms order wholesale deliveries directly from manufacturers or are themselves their representatives. This allows you to set optimal tariffs for all types of food products.
Assortment "FOOD CITY"
Wholesalers offer their customers a wide range of products:
- Grocery;
- Fresh meat, fish;
- Semi-finished products;
- Bakery products;
- Milk products;
- Household chemicals;
- Baby food;
- Overalls, clothing, footwear;
- Flowers;
- Tobacco products and more.
On the territory of the complex you can find direct suppliers of these goods and agree with them on the terms of wholesale deliveries. It should be noted that all products sold in FOOD CITY meet high quality standards and meet the declared characteristics. Before allowing food products to be sold, the employees of the complex personally check all documents, certificates and certificates.
Terms for buyers
If you are planning to buy food or any other goods in bulk in Moscow, we invite you to visit the FOOD CITY center. You will be surprised by the abundance and quality of products, as well as low prices. Suppliers operating in the territory of the complex are interested in long-term relationships with customers who buy products in bulk. Therefore, they offer the most favorable conditions for direct wholesale deliveries.
Both large and small companies, online stores, retail chains, restaurants, cafes and so on can become clients of the center. Regardless of the volume of purchase, wholesale suppliers will offer you the most suitable options.
How to make a purchase?
At the moment, the purchase can be made on the territory of the center, having agreed with the seller. In the near future, wholesale deliveries will be implemented when ordering via the Internet.
Center benefits
On the territory of FOOD CITY, food products, household chemicals and other goods are sold by wholesale suppliers who directly cooperate with manufacturers or are their official representatives;
Wholesale deliveries at favorable prices. Supplier firms offer goods at incredibly low prices, since they set a minimum margin, unlike resellers;
Large and small wholesale. On the territory of the center you can buy food in any amount that is necessary for your business;
Convenient location and opening hours of the center. "FOOD CITY" is located in Moscow, 900 meters from the Moscow Ring Road. Opening hours of the complex - from 5 am to 9 pm, without lunch and weekends.
By visiting the wholesale and retail center "FOOD CITY" you will find reliable and trusted partners for your business.
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