Signs of delivery trade for the purposes of applying UTII. OKVED codes Retail trade

registration

Registration of an online store in the tax office is no different from registration of another business.

First you need to decide:. Other forms of registration of legal entities for online stores are usually not used.

OKVED

You can enter up to 57 codes in the opening application, but these are required:

[Old OKVED] 52.6 Retail trade outside stores [New OKVED] 47.9 Retail trade outside stores, stalls, markets

[Old OKVED] 52.61 Retail trade on orders [New OKVED] 47.99 Other retail trade outside shops, stalls, markets

[Old OKVED] 52.61.1 Retail postal (parcel) trade [New OKVED] 47.91.1 Retail mail trade

[Old OKVED] 52.61.2 Retail trade carried out through teleshops and computer networks (electronic trade, including the Internet) [New OKVED] 47.91.2 Retail trade carried out directly through the information and communication network Internet

[Old OKVED] 52.63 Other retail trade outside stores [New OKVED] 47.9 Retail trade outside stores, stalls, markets This group includes:
- retail trade in any kind of goods, carried out by mobile vehicles of delivery and peddling trade
- vending machine trading

[Old OKVED] 72.60 Other activities related to the use of computers and information technologies [New OKVED] 62.09 Activities related to the use of computers and information technologies, other

Wholesale or retail?

Wholesale - sale for organizations and individual entrepreneurs for subsequent resale (or use in production). Retail - for the end user. These concepts do not depend on the quantity of goods.

Permits and licenses

No special licenses or permissions are needed. Exception: alcohol, drugs, weapons, military equipment and some other dangerous goods.

taxes

For wholesale trade, UTII and Patent are not provided. There will be USN or OSNO. USN is more profitable, but you should think about OSNO if partners need VAT.

No retail space

Online store without sales area(delivery by courier or by mail) can be on the USN (simplified) or OSN.

If the sale of goods occurs directly on the site (paid directly on the site), and then a person receives the goods through the point of issue, then this does not fall under UTII.

Article 346.27 of the Tax Code of the Russian Federation "Retail trade - entrepreneurial activity related to the sale of goods (including for cash, as well as using payment cards) on the basis of retail sales contracts. This type of entrepreneurial activity does not include trade through teleshops, telephone communications and computer networks... The sale through vending machines of goods and (or) catering products manufactured in these vending machines, for the purposes of this chapter, refers to retail trade.

If there are less than a hundred employees in the company, then it is better to immediately write an application for simplified taxation.

There is also an option to present trade as a peddling...

peddling trade

If the sale of goods takes place in cash and is carried out using a specially equipped vehicle, then this falls under UTII or Patent (peddling and delivery trade). Of course, an online store is a retail trade on orders and it is not a delivery service. But, for very small companies (without a retail space and a desire to acquire cash registers) it is worth considering the imputation of peddling. After all, the tax authorities (especially in the regions) do not yet check very much whether there is a site and how exactly the sale was carried out by order or not by order. Without any problems from the tax side, you can only use the simplified tax system if there is no retail space.

peddling trade- retail trade carried out outside the stationary retail network through direct contact between the seller and the buyer in organizations, on transport, at home or on the street. This type of trade includes trade from hands, a tray, from baskets and hand carts;

When peddling trade, you can use UTII. For this type of imputation, they are registered at the place of registration of the IP (location of the organization's office). It can, for example, be used in Moscow (where there is no UTII), if at the same time the IP is registered in the Moscow region or in another city where this type of imputation exists.

I note that the tax authorities will believe in the peddling of inexpensive, preferably everyday goods. It is unlikely that refrigerators, TVs or iPhones can be sold "from hands, a tray, from baskets and hand carts." Clothing and food, as well as small household items (matches, plastic dishes, napkins, cat products) are most suitable here.

With retail space

Internet shop with a trading area(point of issue of goods) falls under UTII (imputation) in all regions except Moscow. In Moscow, USN or OSNO.

An online store with a sales area is a retail trade using the site as an online showcase and this is no longer a retail trade on orders.

At the same time, it is important to know that the imputation for retail trade is paid at the place of business (you need to register at the place of business). Those. the place of registration of IP is not important.

OKVED (52.4) Other retail sale in specialized stores

UTII depends on the trading area and with an area of ​​​​5-10 sq.m. will be 500-1000 rubles per month. With the simplified tax system, you will have to deduct 6% of income from all income.

Also, since 2013, it became possible to acquire a patent (PSN) for retail trade. This system is similar to UTII. But PSN is bought for a certain period. .

Opinion of the Ministry of Finance

letter of the Ministry of Finance No. 03-11-11/77 of 03/07/2012

Question: I am an individual entrepreneur, I am engaged in the sale of goods at retail through a rented area in which part of the goods sold is located, there is a terminal on the area where buyers can order other goods that are currently not in the store (also with a list of goods, buyers can see on the company's website), but will be delivered there within 2 days and issued in the same room. If the customer wishes, the goods can be delivered to the customer's address free of charge. There is no warehouse, goods are delivered from local and remote counterparties. Does this type of activity fall under UTII?

Answer: The Department of Tax and Customs Tariff Policy has considered the appeal on the procedure for applying the taxation system in the form of a single tax on imputed income for certain types of activities and, based on the information provided in the request, reports the following.

According to subparagraph 6 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the taxation system in the form of a single tax on imputed income for certain types of activities can be applied to entrepreneurial activities in the field of retail trade carried out through shops and pavilions with a trading floor area not more than 150 square meters for each object of trade organization.

Article 346.27 of the Code establishes that retail trade includes entrepreneurial activities related to the sale of goods (including for cash, as well as using payment cards) on the basis of retail sales contracts.

This type of entrepreneurial activity 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, telephone communications and computer networks).

Thus, it is not recognized as retail trade and, accordingly, is not subject to transfer to the taxation system in the form of a single tax on imputed income, entrepreneurial activity in the sale of goods according to samples and catalogs outside the objects of a stationary trading network, as well as the remote sale of goods through Internet sites ( online stores), subject to the subsequent delivery of goods to customers at home.

At the same time, it should be noted that if the retail sale of goods according to the samples displayed on the website is carried out through a trade facility, which, according to inventory and title documents, is an object of a stationary trade network, then such activity, for the purposes of applying Chapter 26.3 of the Code, may be recognized as retail trade. and transferred to the payment of a single tax on imputed income.

It can also be transferred to the payment of a single tax on imputed income entrepreneurial activities for the sale of goods through special terminals installed in the objects of a stationary trading network, on the territory of which payments are made for goods selected by buyers (retail sales transactions are concluded).

At the same time, trade in goods carried out by ordering goods by buyers through special terminals installed in premises that do not belong to the objects of a stationary trade network is not recognized as retail trade and is not transferred to the payment of a single tax on imputed income.

At the same time, please note that in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329, and the Regulations of the Ministry of Finance of Russia, approved by order of the Ministry of Finance of Russia of March 23, 2005 N 45n, the Ministry of Finance of Russia considers individual and collective appeals of citizens and organizations on issues within the jurisdiction of the Ministry. At the same time, in accordance with the Regulations and the Regulations, unless otherwise provided by law, applications for the examination of contracts, constituent and other documents of organizations, as well as for the assessment of specific economic situations, are not considered on the merits.

What is the best tax regime?

Options:

• USN, UTII retail, Patent (if there is a retail space and sale from it)
• USN, UTII retail and delivery trade, Patent (if there is no retail space)

Of course, for any business there is another OSNO option, but it is usually the most unprofitable. It can only be considered in wholesale trade, when VAT is needed.

Certificates of conformity

It must be understood that goods for resale must be properly processed and cleared through customs.

Many products require certificates of conformity. For clothing, such certificates are optional (except for children's clothing and overalls).

Certificates can be obtained both by the seller of the goods, and by any other dealer or by the manufacturer himself.

Delivery

Pickup

Trade area

Courier delivery

Delivery by Russian Post

Other delivery services (DHL, EMS, etc.)

Site creation

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2.1. Non-stationary trading network

Let us turn again to the Tax Code of the Russian Federation, according to Art. 346.27 of which a non-stationary trading network is a trading network operating on the principles of distribution and peddling trade, as well as trade organization objects that are not related to a stationary trading network.

2.1.1. Delivery (delivery) trade and UTII

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 trade includes trade using a car, a mobile shop, a car shop, a tonar, a trailer, a mobile vending machine.

Peddle trade - retail trade carried out outside the stationary retail network through direct contact between the seller and the buyer in organizations, on transport, at home or on the street. This type of trading includes trading from hands, trays, baskets and hand carts.

At the same time, hand trade, that is, in the form of direct contact between the seller and buyers, including at the buyer’s home, at the buyer’s place of work or at the seller’s location, according to the Russian Ministry of Finance, corresponds to the signs of peddling, and in relation to such activities, the organization may apply the taxation system in the form of a single tax on imputed income (Letter of the Ministry of Finance of Russia dated January 22, 2009 N 03-11-06/3/08).

The above definitions of delivery and peddling trade are given, respectively, in par. 17 and 18 st. 346.27 of the Tax Code of the Russian Federation.

According to the State Standard of the Russian Federation GOST R 51303-99 “Trade. Terms and definitions”, approved by the Decree of the State Standard of Russia of August 11, 1999 N 242-st, delivery trade is retail trade carried out outside a stationary retail network using vehicles specialized or specially equipped for trade, as well as mobile equipment used only included with the vehicle.

And retail trade is defined by him as retail trade carried out outside a stationary retail network through direct contact between the seller and the buyer at home, in institutions, organizations, enterprises, transport or on the street.

Based on the definitions used by the Tax Code of the Russian Federation and GOST R 51303-99, we can conclude that delivery and peddling trade is:

– types of retail trade;

- types of retail trade, which are carried out through the objects of a non-stationary trade network.

Non-stationary trading network - a trading network operating on the principles of delivery and peddling trade, as well as objects of organization of trade that are not classified as stationary trading networks (paragraph 16 of article 346.27 of the Tax Code of the Russian Federation).

Therefore, if after the demonstration of the goods by an employee of an organization operating in the field of retail trade, a retail sale and purchase agreement is drawn up at the home of a potential buyer and the buyer fully or partially pays the cost of the purchased goods, which is confirmed by sales receipts and cash receipts, then such activity can be considered as a peddling trade subject to transfer to the taxation system in the form of a single tax on imputed income.

If, after the demonstration of the goods, the buyer is invited to drive to the office of the organization, where, after the conclusion of the retail sale and purchase agreement and the payment of the cost of the goods, the goods will be transferred, then such activities for the purposes of Ch. 26.3 of the Tax Code of the Russian Federation can be attributed to activities in the field of retail trade through an object of a stationary trading network that does not have a trading floor, in respect of which it is also possible to apply the taxation system in the form of a single tax on imputed income.

The activity of selling goods at retail with the condition of concluding retail sale and purchase agreements with buyers on the spot, carried out in the course of off-site presentations, for which rented space in the objects of a stationary distribution network is used ( Letter of the Ministry of Finance of Russia dated August 26, 2013 N 03-11-06/3/34917).

But organizations or individual entrepreneurs engaged in distribution retail trade using a car, truck shop, car shop, tonar, trailer, mobile vending machine, carried out on the agricultural market, can be recognized as payers of a single tax on imputed income for this type of activity in accordance with agreements on the provision of trading places in accordance with the requirements established by the state authority of the constituent entity of the Russian Federation on whose territory the market is located, and by the market management company (Letter of the Ministry of Finance of Russia dated May 12, 2009 N 03-11-06 / 3/126).

It should be borne in mind that in accordance with paragraph 8 of Art. 3 of the Federal Law of December 30, 2006 N 271-FZ “On retail markets and on amendments to the Labor Code of the Russian Federation” (hereinafter - Law N 271-FZ), a trading place is a place on the market (including a pavilion, a kiosk , tent, tray), specially equipped and allocated by the market management company, used to carry out activities for the sale of goods (performance of work, provision of services) and meets the requirements established by the state authority of the constituent entity of the Russian Federation on whose territory the market is located, and the market management company .

According to paragraph 3 of Art. 16 of Law N 271-FZ, when forming and approving the layout of trading places in the agricultural market, the market management company must provide and provide trading places for the sale of agricultural products that have not undergone industrial processing from vehicles.

At the same time, paragraph 2 of Art. 22 of Law N 271-FZ provides that the sale of goods (performance of work, provision of services) from vehicles on the market, with the exception of cases provided for in Art. Art. 16 and 17 of Law N 271-FZ is prohibited.

It should also be borne in mind that delivery (peddling) trade in certain types of goods is prohibited.

So, when carrying out retail trade at the location of the buyer outside stationary places of trade: at home, at the place of work and study, on transport, on the street and in other places (i.e. when carrying out peddling trade) - it is not allowed to sell food products ( with the exception of ice cream, soft drinks, confectionery and bakery products in the manufacturer's packaging), medicines, products made of precious metals and precious stones, weapons and cartridges for them, copies of audiovisual works and phonograms, programs for electronic computers and databases.

This follows from paragraph 4 of the Rules for the sale of certain types of goods, approved by Decree of the Government of the Russian Federation of January 19, 1998 N 55.

Violation of this rule will entail the application of measures of administrative responsibility in accordance with Art. 14.15 Administrative Code of the Russian Federation. Yes, Art. 14.15 of the Code of Administrative Offenses of the Russian Federation provides that violation of the established rules for the sale of certain types of goods entails a warning or the imposition of an administrative fine on citizens in the amount of 300 rubles. up to 1500 rubles; for officials - from 1000 rubles. up to 3000 rubles; for legal entities - from 10,000 rubles. up to 30,000 rubles

In accordance with paragraph 2 of Art. 346.28 of the Tax Code of the Russian Federation, taxpayers are required to register as payers of a single tax with the tax authority at the location of the organization (place of residence of an individual entrepreneur) when carrying out, in particular, delivery and peddling retail trade (clause 7, clause 2, article 346.26 of the Tax Code RF).

Thus, organizations or individual entrepreneurs engaged in delivery (distribution) retail trade are required to register as payers of a single tax on imputed income with the tax authority, respectively, at their location or place of residence.

For such type of entrepreneurial activity as distribution (peddling) trade, the physical indicator “number of employees” should be applied. The value of the basic profitability for delivery (peddling) trade is 4500 rubles. per month per person (clause 3 of article 346.29 of the Tax Code of the Russian Federation).

The number of employees is calculated as the average number of employees for each calendar month of the tax period (quarter).

It should be determined in accordance with the Guidelines for filling out forms of federal statistical observation N P-1 “Information on the production and shipment of goods and services”, N P-2 “Information on investments in non-financial assets”, N P-3 “Information on the financial condition organizations”, N P-4 “Information on the number, wages and movement of employees”, N P-5 (m) “Basic information about the activities of the organization”, which were approved by Order of Rosstat dated October 24, 2011 N 435.

At the same time, only those employees who are directly involved in activities for which a special regime in the form of UTII is applied should be included in the calculation.

If an organization (individual entrepreneur) combines distribution (peddling) trade activities with other types of activities (regardless of the taxation regime applied to them), then it must ensure separate accounting for the number of employees involved in different types of activities.

peddling trade- retail trade carried out outside the stationary retail network through direct contact between the seller and the buyer in organizations, on transport, at home or on the street. This type of trading includes trading from hands, trays, baskets and hand carts.

At the same time, hand trade, that is, in the form of direct contact between the seller and buyers, including at the buyer’s home, at the buyer’s place of work or at the seller’s location, according to the Russian Ministry of Finance, corresponds to the signs of peddling, and in relation to such activities, the organization can apply the taxation system in the form of a patent

Therefore, if after the demonstration of the goods by an employee of an organization operating in the field of retail trade, a retail sale and purchase agreement is drawn up at the home of a potential buyer and the buyer fully or partially pays the cost of the purchased goods, which is confirmed by sales receipts and cash receipts, then such activity can be considered as a peddling trade subject to transfer to the system of taxation in the form of a patent.

If, after the demonstration of the goods, the buyer is invited to drive to the office of the organization, where, after the conclusion of the retail sale and purchase agreement and the payment of the cost of the goods, the goods will be transferred, then such activities for the purposes of Ch. 26.3 of the Tax Code of the Russian Federation can be attributed to activities in the field of retail trade through an object of a stationary trading network that does not have a trading floor, in respect of which it is also possible to apply a taxation system in the form of a patent

OKVED codes for peddling trade

47.9 Retail trade outside shops, stalls, markets. This grouping includes

retail trade in any kind of goods, carried out by mobile means of delivery and peddling trade

vending machine trading

47.99 Other retail trade outside shops, stalls, markets

Obtaining a patent for an individual entrepreneur for peddling trade

If you have no more than 15 people in your staff, the annual revenue is no more than 60 million rubles. Do you want to optimize taxation and work legally? You can buy a patent and fire an accountant, forget about problems with taxes, tax reporting and cash register

The transition of IP to a patent for different main trade

An entrepreneur can switch to a patent at any time

To switch to the patent taxation system (PSN), it is necessary to submit an appropriate application to the State Tax Inspectorate of the Russian Federation no later than 10 days before the start of the application of the patent taxation system

Exemption of individual entrepreneurs from taxes

Individual entrepreneurs who switched to the patent system of taxation are exempt from paying the following taxes and fees:

personal property tax

sales tax

The term for issuing an IP patent for different main trade

A peddling trade patent is issued at your request for a period of one to twelve months within a calendar year

The government plans to simplify the delivery and distribution process, from the registration process (trade notification) to the development of rules for the direct sale of goods during delivery and delivery.

Delivery and peddling retail trade

At present, there are no such concepts in the Law “On State Regulation of Trading Activities” - delivery trade or peddling trade, the law refers to non-stationary trade. Delivery and peddling trade is mentioned in other regulatory documents - the tax code, methodological recommendations, generally accepted business turnover, etc.

A non-stationary outlet is a temporary outlet, including a mobile one (delivery trade), which is not firmly connected with the land, that is, it is not some kind of capital outlet or store. Such a temporary structure may or may not be connected to utilities. For example, a temporary tent may or may not be connected to a water pipe, to electrical networks.

Peddle trade is when there is direct contact between the seller and the buyer, so outside the stores, but in the places where the buyers are: in the organization, in transport, on the street or at home. Pegging trade, in other words, is when the buyer does not go to the seller for the goods, but the seller comes to the buyer with the goods.

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Delivery and delivery retail trade: what is written in the law

Non-stationary trade facilities, that is, delivery trade facilities, are located on land plots and in buildings that are state or municipal property. For example, in urban food markets.

They are placed there according to a specially designed scheme. The layout of delivery trade facilities is approved by local authorities - in the mayor's office of cities, district administrations, etc. These schemes can be found there or in the administrations of the markets and in the management companies of these markets.

According to the law, out of the total number of objects of delivery trade (tents, stationary vans, etc.), 60% must belong to small or medium-sized businesses.

If any changes are made to the current scheme of tents and stalls, for example, in a particular market, then these changes cannot affect those tents, vans and stalls that are already working. That is, if, according to the new scheme, there should not be a tent in some place, and before the changes, this tent stood and worked there, then you can move it or remove it after the lease expires.

If a market (land plot), a covered market, a shopping complex, etc. are not state-owned, but privately owned, then the owner of the market or premises determines the procedure and rules for placing delivery and peddling trade facilities there. Naturally, these rules must comply with the current Russian legislation.

Delivery and delivery retail trade: clarifications and recommendations of the Ministry of Industry and Trade

Since the law on regulation of trade provides the most general phrases and definitions regarding delivery and delivery trade, the Ministry of Industry and Trade of Russia has developed detailed guidelines on how to regulate non-stationary, delivery and delivery trade. According to the developers, these recommendations are made in order to eliminate those moments that hinder the development of small business.

When the owner of the market (the state or a private owner) forms a scheme for the placement of non-stationary objects, then the objects of delivery and peddling trade should not be located somewhere in the back of the market, they should be located where the main traffic of visitors and buyers passes.

Regional authorities should develop clear, transparent and completely understandable rules for the placement of distribution facilities. These rules should not prevent distribution facilities from being located where they have historically been located. If in some place there are stationary trading facilities (shops, shopping malls, etc.), but at the same time there is a demand from both entrepreneurs and the population for non-stationary delivery trade facilities to be located there, obstacles it shouldn't be for that.

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If the state (regional or municipal authorities) gathers at the site of the market, where non-stationary objects are located, to build something else, and these objects to be removed (demolished), then this decision must be published in the media and the entrepreneur must be told about it at least for 1 year before change. In addition, an entrepreneur (LLC or individual entrepreneur) should be provided with an equivalent place in another territory instead of a demolished kiosk or stall. Moreover, the entrepreneur has the opportunity to choose from several alternatives that he should be provided with.

When developing distribution schemes for distribution facilities, certain priorities must be observed. In particular, this applies to socially significant areas of sales - trade in food products, including agricultural products, as well as the sale of printed products. Each region can expand the list of socially significant goods.

Contracts for the placement of objects of non-stationary delivery trade (tents, stalls, stationary vans without wheels) must be concluded for at least 7 years with the right to prolong. In the event of the death of an individual entrepreneur, his business of organizing a non-stationary distribution trade can be inherited if the individual entrepreneur is also the heir. This, according to the developers, will lay the foundations and will stimulate the development of a predictable family business.

Delivery and peddling retail trade at fairs

A fair is a temporary market that is organized more often regularly or on holidays. For example, seasonal agricultural fairs where farmers (farms) and peasants individually sell fresh crops.

Fairs are organized when people (entrepreneurs) need to sell something, but this need is not permanent, but temporary and there is no need to organize a permanent outlet, open a store, register an LLC or individual entrepreneur. For example, the same agricultural fairs.

The fair can be organized by state and municipal authorities, as well as legal entities and individual entrepreneurs. The organizer of the fair develops the rules of the fair, the mode of operation, determines the places where delivery and peddling trade will be carried out, determines the fee for the place and for services to sellers (electricity, water, security, cleaning the territory, work of a veterinarian, etc.).

Further, the organizer in the media and on the Internet places information that a fair will be held in such and such a place at such and such a time, where such and such goods will be sold, the fair’s working hours, rules for those who will sell. Those LLCs and individual entrepreneurs who want to take part in the fair get acquainted with the rules, come to the organizer and conclude an appropriate contract.

Rules for delivery and peddling trade

All entrepreneurs who are engaged in delivery and peddling trade, including during fairs, must comply with certain rules. They are similar to the rules and regulations that apply to all entrepreneurs in the field of trade, regardless of the type of product sold, sales volume and other factors.

When selling products during delivery and retail trade, entrepreneurs (LLC or individual entrepreneur) are obliged to comply with the norms of the law on the protection of consumer rights: provide customers with the necessary information about the product and food products, sell high-quality goods and other norms.

The objects of delivery and peddling trade - tents, vans, vans, trays - must comply with all sanitary and hygienic standards. The same applies to food storage rules.

If frozen food products are sold - ice cream, meat, semi-finished products such as dumplings - the point of sale for delivery and peddling trade must be provided with a refrigerator or freezer. If there is a trade in meat, then it must pass veterinary control. The work of a veterinarian in the market or at the fair must be provided by the organizer of the fair or the owner (management company, authority) of the market.

Entrepreneurs must also comply with fire safety regulations, environmental regulations and other regulations for trade and business activities.

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