Trade delivery and delivery according to the new okVED. How to calculate ENVD for delivery (delivery) trade. Rules for delivery and delivery trade

An individual entrepreneur is engaged in retail trade. Sells the product at three points. Peculiarities of delivery and delivery retail trade.

Question: We have retail trade. An entrepreneur wants to trade, selling goods in 3 establishments - bringing them there in turn and taking them away. Can this be attributed to the delivery and delivery retail? and then the question, according to the Decision of the Krasnoyarsk City Council of November 29, 2005 No. B-137, table 6 was compiled for retail trade. when applying for ENVD, in case of non-stationary trade, register the address of the outlet?

Answer: 1. Miscellaneous trade is trade from carts, baskets, trays - and this is more typical of trade on the street than indoors - after all, it is non-stationary trade. And the distribution trade is trade from machines or mobile equipment that is transported by a machine - trailers, semi-trailers, tonars, etc. - i.e. this is also a trade outside the stationary premises. Judging by your description, your activity is not suitable for distribution / distribution trade. And besides, trades are prohibited in relation to food products and parts of non-food items (see recommendation # 2).

2. In paragraph 2 of Art. 346.28 of the Tax Code of the Russian Federation states that when carrying out distribution and distribution trade, they must register at the place of residence. There is no need to specify the addresses of the points where the trade will be conducted.

3. Table 6 of Resolution No. B-137 of 29.11.2005 shows the coefficients for retail trading network, but not for delivery or distribution trade.

Justification

What address to indicate in the application for registration of the UTII payer. An entrepreneur provides catering services with mobile equipment in one city, but on the territory of several municipal districts

Attention: before submitting an application, check if the tax office will accept it.

An entrepreneur who is a UTII payer is obliged to register for tax purposes at the place of residence and at each place of business in this special regime (clause 1 of article 83, clause 2 of article 346.28 of the Tax Code of the Russian Federation). An exception is when the place of residence of an entrepreneur coincides with the place where he conducts activities on UTII. In this case, it is enough to register for tax registration once. In addition, submit an application to the inspectorate of your place of residence in accordance with the ENVD-2 form approved by order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6 / 941.

If the place of residence of the entrepreneur does not coincide with the place where he conducts activities on UTII, you will have to get up for tax registration several times. The following options are possible:
- an entrepreneur operates in several municipal districts, which are served by different tax inspectorates. In this case, submit applications on the UTII-2 form to each of these inspectorates;
- an entrepreneur operates in several municipal districts, which are served by the same tax office. In this case, submit an application on the UTII-2 form to this inspectorate.

The above procedure follows from paragraph 2 of Article 346.28 Tax Code RF.

It will not be possible to register only at the place of residence on the basis of paragraph 3 of paragraph 2 of Article 346.28 of the Tax Code of the Russian Federation in this case. This is only allowed for entrepreneurs who are engaged in road transport, retail trade using non-stationary trade facilities or distribution and distribution trade. For catering services that an individual entrepreneur provides using mobile equipment, this option of registration is not provided for by law.

Characteristics of trading operations

In retail trade, the seller is in direct contact with the buyer. TO this kind trade includes trade from hands, tray, from baskets and hand carts. This is stated in paragraph 18 of Article 346.27 of the Tax Code of the Russian Federation.

In the distribution trade, the goods are sold through specialized vehicles, as well as mobile equipment used only with transport. This type of trade includes trade using a car, a car shop, a car shop, a tonar, a caravan, a mobile vending machine. This follows from Article 346.27 of the Tax Code of the Russian Federation.

Situation: are there any restrictions on the types of goods sold in the distribution (distribution) trade, in order to apply UTII

Yes, there are.

Thus, delivery and delivery trade the specified goods is forbidden and, therefore, as independent view activity cannot be transferred to UTII. This special mode can be used only if the sale of such goods is carried out through the objects of a stationary trade network.

Delivery or distribution trade in tobacco products is allowed only if in locality there are no shops or pavilions (clause 2 of article 19 of the Law of February 23, 2013 No. 15-FZ). If this condition is met, sellers tobacco products can also apply UTII. This conclusion follows from the letter of the Ministry of Finance of Russia dated April 7, 2017 No. 03-01-15 / 20998.

3. Decision of the Krasnoyarsk City Council of November 29, 2005 No. В-137Copy

On the taxation system in the form of a single tax on imputed income for certain types of activities in the city of Krasnoyarsk (as amended on November 17, 2016) (as amended on January 1, 2017)

P / p No.	Features of the place of retail trade, assortment of goods	The value of the coefficient K2
6.11	Retail trade carried out through the objects of a stationary trading network, which have trading floors, as well as through objects of a stationary trading network that do not have trading floors: (clause as amended on October 15, 2009)
6.1.1	Food products without alcoholic beverages and tobacco products (subparagraph as amended on October 11, 2012)	0,53
6.1.2-6.1.7 (subclauses are excluded as amended on October 11, 2012)
6.2. (item excluded as amended on October 15, 2009) 1
6.31	Retail trade, carried out through objects of a non-stationary trade network, the area of a trade place in which exceeds 5 square meters:
6.3.1	Food products	0,18
6.3.2	Non-food items	0,24
6.3.3	Food and non-food products (the subparagraph was introduced as amended on November 20, 2007)	0,21
6.41	Retail trade specified in clauses 6.1, 6.2, 6.3 in other assortment of goods (clause as amended on October 15, 2009)	1,0
6.51	Sale of goods using vending machines (the item was introduced as amended on October 13, 2011)	0,6

Alexander Sorokin answers,

Deputy Head of the Operational Control Directorate of the Federal Tax Service of Russia

“CCP should be used only in cases where the seller provides the buyer, including his employees, with a deferral or installment plan to pay for their goods, works, services. These cases, according to the Federal Tax Service, relate to the provision and repayment of a loan to pay for goods, works, services. If an organization issues a cash loan, receives a return of such a loan, or receives and returns a loan itself, do not use the cashier. When exactly you need to punch a check, see

In 2019, the last amendment to the OKVED code was made. Thanks to this edition, 1 and 1.1 will be canceled this year, and the appearance of the second edition is completely different from the previous ones, which introduces some difficulties in the preparation of documentation among entrepreneurs.

Dear Readers! The article talks about typical solutions legal issues but each case is different. If you want to know how solve your problem- contact a consultant:

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All-Russian classifier of species economic activity is part of the activities of each individual enterprise, company or organization.

This classifier allows, relatively speaking, to divide companies in accordance with the direction of their services.

Such a system helps to quickly learn about the goods or services provided by the company, as well as to determine the main and additional directions and activities.

In fact, OKVED is the main source of information about the company and its legal activity... Until 2015, the first version of the classifier operated on the territory of the Russian Federation.

In 2014, the department decided to make some amendments to this issue and the case moved to change the code in 2014, however

OKVED-2 entered into force only in 2015 and is valid until now. The code assigned to the title associated with the revision number included in it. Before that, there were codes 1 and 1.1, which are valid until this time.

However, amendments to the old versions of the 2014 classifier should entail the cancellation of their operation and recognition only new version code named OKVED-2. The functioning of the old version will be removed in the current, 2019.

General points

There are a number of basic points related to the OKVED system that you need to know:

OKVED is a system	Allows the classification of the activities of companies, organizations, individual and private enterprises
The foundation for the creation of the system was the system of the European Union (hereinafter EU)	Which is called "Statistical classific ation of economic activities in the EU", also considered a catalog of enterprises, classifying them by their type of activity
Contains 21 sections	Under the name of each letter of the alphabet, respectively. Each of the sections is responsible for a separate branch of activity. Each of them also contains a different number of serial numbers, which are responsible for the name of the group of this branch, that is, for its branch. For example, section A is called "Agriculture and forestry, hunting, fishing and fish farming" and includes groups 01, 02 and 03 with the names Crop and Livestock, Forestry and Sawmills and Fishing, respectively. You can see the full table of sections and groups with the decoding of codes and names below.
Each group from the section has more than one serial number	However, only basic names are presented in the main table. Each group with its serial number has a number of sub-clauses, which include narrowing the activity and assigning a code to each subgroup, up to six-digit

What it is

The All-Russian Classifier of Economic Activities (hereinafter OKVED) is nothing more than one of the documents from the set of documents all-Russian classifiers technical, economic and social information.

OKVED must be assigned to each opened company, organization or individual enterprise for the full entry of their documents into legal force.

The classifier classifies organizations according to their activities. The activity itself according to this system is divided into:

The main one.
Additional.

The main activity is the occupation in which the company specializes and in which it is intended to surpass other competing companies.

An example is a car dealership. Such an institution chooses as its main activity the sale of cars.

Accordingly, ancillary activity is an occupation and provision of services in which an open institution does not specialize.

For example, a car dealership does not always provide repair, washing or car insurance. Also, the salon is not obliged to sell auto parts, car parts, assemblies and accessories.

And because one of this, its owners can choose an additional activity. Which will mean that the salon also provides the above services, however, they are not targeted at the main audience attracted for sales.

What is its role

The role of the classifier can be reduced to several points, which were the purpose of its creation and introduction of three editions:

Classification of organizations, private and individual enterprises and firms of any organizational and legal form by their type of activity.
Assigning a separate code to each activity.
Regulation of this activity.
Observing companies.
Going to the international level.
Informing higher authorities.

Normative base

It is necessary to closely monitor the compliance of the company's documentation with current legislation.

Getting a code according to the classifier is not the most basic one to make entries into legal rights and open an organization, company or individual enterprise.

It is important to remember a few points:

Licensing

There are types of activities for which you need to obtain a license. In this case, even when receiving the classifier code and correct design of all documentation, the actions of the firm will be considered illegal. Therefore, it is necessary to familiarize yourself with the list of activities requiring a license and obtain them before opening an enterprise. Obtaining a code does not mean obtaining permission for an activity, but only fixing its presence

Organizational and legal form of a legal entity

This definition means the name under which your company will be officially registered, since this stage is one of the most important at the time the organization enters its legal rights. The fact is that each company must be harmoniously compared with the type of its activity and official status. For example, a company of auditors will not closed society shareholders

OKVED code in retail

From the current year, versions 1 and 1.1 lose their legal force and are no longer valid in the Russian Federation. Accordingly, each company must change the code of its activities.

To do this, you do not need any special efforts, you just need to contact the appropriate organization and re-execute the document regarding the opening of the company and assigning it an activity code in a particular industry.

If this is not done, the company will be listed as a completely different group with a different focus, which will lead law enforcement agencies to think about illegal activities during the inspection.

Video: OKVED how much and which to choose

For example, the former retail code is 52. And it also has a number of sub-items. However, according to the second edition, in honor of which the serial number was assigned to the current classifier, this industry has code 47 and the corresponding subclauses up to 47.99.5.

OKVED of this industry allows you to regulate the activities official organizations of different scales: specialized and non-specialized stores, booths, stalls, stalls, as well as home sales, handing over goods personally, Express delivery, delivery by mail services and so on.

Main activities

The main activities that appear in the classifier are reduced to the title of the sections, namely:

Agriculture and forestry.
Minerals.
Processing facilities.
Electrical energy, gas, steam.
Water supply, environmental cleaning.
Construction.
Trade.
Transportation and savings.
Hotels and restaurants.
Publishing, cinema, Internet communications, telecommunications.
Finance.
Real estate.
Science and technology.
Military activity.
Education.
Medicine.
Culture.
Sport.
Social organizations.
Farms.
Extraterritorial companies.

Decoding table

The table shows the section, group code, related to retail and subgroups by main activity in 2019.

The main areas in demand were derived against the background of statistical data on the sectors of employment of companies in the Russian Federation for 2019.

The complete list of subgroups with codes contains one hundred items. Also, the table of OKVED retail trade 2019 with decoding is provided by the official website.

Section G	Wholesale and retail trade
Code	Name
47	Retail trade in goods other than vehicles of category B
47.1	Retail trade in stores, without specialization in this type of activity
47.11	Food, drinks, cigarettes, low alcohol drinks (beer)
47.11.1	Frozen products
47.11.2	Fresh food, drinks, cigarettes
47.11.3	A large number of food, drinks and other food products in stores, whose activities in this industry are complementary
47.19	Other trade in shops without specialization (example: shops household appliances or building materials or timber from which food can be purchased, mineral water etc)
47.19.1	Availability of grocery products in stores whose activities in this industry are additional
47.19.2	Department Stores
47.2	Trade in food products, cigarettes in specialized stores
47.21	Fruits and vegetables
47.22	Meat and offal
47.23	Fish, crayfish, seafood, canned food
47.24	Bread and all flour products. Includes cakes and pastries to order
47.25	Drinks containing alcohol and drinks that do not contain alcohol
47.26	Cigarettes
47.29	Eggs, dairy products, oils, cereals, sugar
47.3	Non-food products, fuels, lubricants and fluids for motorcycles, finishing materials
47.4	Computers, phones, laptops, personal equipment
47.5	Household chemicals, clothing, textiles
47.53	Carpets
47.59	Furniture
47.6	Books, newspapers, music, sports equipment, boats, bicycles, tents, toys for children, jewelry
47.7	Other clothing outside stores
47.72	Shoes
47.74	Medical supplies
47.78	Cosmetic and perfumery, cameras, glasses, souvenirs, gas, weapons
47.79	Books. Second-use goods
47.8	Trade in tents, kiosks and other flowers, low-alcohol drinks
47.9	Via the Internet, at home, using mail services
47.99	Direct transfer of goods or transfer by agents

It is worth noting that OKVED for retail trade in non-specialized stores in 2019, that is, OKVED for an additional type of activity uses the most in great demand among stores focused on Construction Materials, household chemicals and other items not related to food.

When calculating UTII when selling goods through other objects of a non-stationary trading network, use the physical indicators "trading place", "vending machine" or "area of a trading place" (clause 3 of article 346.29 of the Tax Code of the Russian Federation). At the same time, the physical indicator "vending machine" should be used regardless of which category the vending machines belong to: stationary or mobile. Such clarifications are contained in the letters of the Ministry of Finance of Russia dated May 13, 2011 No. 03-11-10 / 24 and dated March 28, 2011 No. 03-11-11 / 72.

Corrective factors

In addition to physical indicators and basic profitability, when calculating UTII with distribution (distribution) trade and sales through other objects of a non-stationary network, use the values:

deflator coefficient K1 (Clause 4 of Art. 346.29 of the Tax Code of the Russian Federation);

correction factor K2 (Clause 4 of Art. 346.29 of the Tax Code of the Russian Federation).

In this case, the value of the K1 coefficient is not rounded off, and the value of the K2 coefficient should be rounded to three decimal places (clause 11 of Art. 346.29 of the Tax Code of the Russian Federation).

Tax rate

If local authorities a reduced tax rate has not been established, calculate the amount of UTII at a rate of 15 percent (Art. 346.31 of the Tax Code of the Russian Federation).

The tax base

To calculate UTII, first determine the tax base for the reporting quarter. For distribution and distribution trade, use the formula:

When retailing through other objects of a non-stationary trading network, calculate the tax base for UTII in the following order.

For shopping places, the area of which is less than 5 sq. m, the tax base for the quarter is determined by the formula:

The tax base
for UTII
for the quarter,
calculated
in count
shopping places

Basic
profitability
per month
(9000 rub.)

Quantity
trading places,
used by
to commit
purchase and sale transactions,
in the first month
quarter

Quantity
trading places,
used by
to commit
purchase and sale transactions,
in the second month
quarter

Quantity
trading places,
used by
to commit
purchase and sale transactions,
in the third month
quarter

For shopping places, the area of which is more than 5 sq. m, the tax base for the quarter is determined by the formula:

The tax base
for UTII
for the quarter,
calculated
by area
shopping places

Basic
profitability
per month
(1800 rub.)

Square
trading places,
used by
to commit
purchase and sale transactions,
in the first month
quarter

Square
trading places,
used by
to commit
purchase and sale transactions,
in the second month
quarter

Square
trading places,
used by
to commit
purchase and sale transactions,
in the third month
quarter

When selling goods through vending machines, determine the tax base for the quarter using the formula:

The tax base
for UTII
for the quarter,
calculated
in count
trade
automata

Basic
profitability
per month
(RUB 4500)

Quantity
vending machines,
used by
for the sale of goods,
in the first month
quarter

Quantity
vending machines,
used by
for the sale of goods,
in the second month
quarter

Quantity
vending machines,
used by
for the sale of goods,
in the third month
quarter

In this case, the values of the coefficient K2 should be used depending on the category of used vending machines. For stationary vending machines, the coefficients established for the objects of the stationary trade network are applied. Adjust the base profitability of mobile vending machines taking into account the K2 coefficient established for non-stationary trade objects. This is stated in the letter of the Ministry of Finance of Russia dated June 9, 2011 No. 03-11-09 / 35, addressed to the Federal Tax Service of Russia.

The values of physical indicators - the average number of employees and the area of trading places - should be included in the calculation of UTII rounded to whole units (clause 11 of Art. 346.29 of the Tax Code of the Russian Federation). When rounding off the sizes of physical indicators, discard their values less than 0.5 units, and round 0.5 units or more to a whole unit (letter of the Ministry of Finance of Russia dated June 16, 2009 No. 03-11-11 / 111).

Change in physical indicator

If during the quarter the number of trading places increased or decreased, take into account the changes from the beginning of the month in which they occurred (clause 9 of article 346.29 of the Tax Code of the Russian Federation).

Calculation of UTII

Having determined the size of the tax base, calculate the amount of UTII for the reporting quarter. To do this, use the formula:

This follows from subparagraph 10 of paragraph 5.2 of the Procedure approved by order of the Federal Tax Service of Russia dated January 23, 2012 No. ММВ-7-3 / 13.

An example of calculating UTII from the distribution trade. The number of employees changed during the tax period

LLC "Alpha" sells goods at retail through its employees (retail trade) and applies UTII.

In 2016, the value of the coefficient-deflator K1 is 1.798. The value of the K2 correction factor was set by the local authorities at 0.7. The tax rate is 15 percent.

In the first quarter, the average number of employees for calculating UTII was:

in January - 10 people;
in February - 15 people;
in March - 15 people.

The imputed income for calculating UTII for the 1st quarter was:
4500 rubles / person × (10 people + 15 people + 15 people) × 0.7 × 1.798 = 226,548 rubles.

UTII for the first quarter is equal to:
RUB 226,548 × 15% = 33 982 rubles.

The calculated amount of UTII can be reduced by the amount of paid insurance premiums and paid hospital benefits. For more on this, see

When submitting an application for the transition to UTII, the taxpayer must indicate in it the code of the type of business activity. Often this code is confused with the codes of the classifier of economic activities (), which is why the tax office does not accept the application.

From our article you will find out what code each type of activity has for individual entrepreneurs and LLCs that have switched to the payment of imputed income tax.

The difference between OKVED codes from codes for a UTII statement

What is the difference between the codes of the types of activity for the application for the transition to UTII and the codes of economic activity according to OKVED?

The code of the type of entrepreneurial activity UTII 2019 must be taken from this table (approved by order of the Federal Tax Service of Russia No. ММВ-7-6 / [email protected]).

UTII codes decryption

As you can see, not every type of activity can be carried out on the UHND. Manufacturing, wholesale trade, services to commercial entities, etc. were not included in the list of permitted business areas. But these types of imputation activities also have some restrictions, for example, the retail space should not exceed 150 sq. M. m for each trade object, and the number of vehicles - 20 cars.

Features of activities for UTII

It would seem that from the table of codes it is absolutely clear whether the one you have chosen fits under UTII, but this is not entirely true. To finally be convinced of this, you still need to look at Article 346.27 of the Tax Code.

You need to pay attention to the following nuances:

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Where are the codes of activities for UTII indicated

We have already noted that the type of activity in accordance with the codes from the table above is indicated in the application when switching to UTII. Moreover, different forms of applications for individual entrepreneurs and legal entities have been developed:

Forms and samples of completed applications for the transition to the special mode are published in the article "".

In addition, these codes indicate imputed tax (in section 2). But on the title page of the declaration, you must enter the code of economic activity that corresponds to the OKVED classifier.

For example, if an individual entrepreneur at UTII is engaged in the repair of household appliances, then on the title page of the declaration he writes code 95.21, and in section 2 - code 01, i.e. "The provision of consumer services."

From July 1, 2017, when purchasing via the Internet, it is necessary to send the buyer an electronic cashier's receipt (letter of the Ministry of Finance dated March 1, 2017 No. 03-01-15 / 11618). And for a regular purchase, use online KKM.

registration

Registration of an online store in the tax office is no different from the 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 application for opening, but you definitely need these:

[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 mail (parcel) trade [New OKVED] 47.91.1 Retail by mail

[Old OKVED] 52.61.2 Retail trade carried out through teleshops and computer networks (electronic commerce, including the Internet) [New OKVED] 47.91.2 Retail trade carried out directly via 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 class includes:
- retail trade in any kind of goods, carried out by mobile means of distribution and distribution trade
- trading through machines

[Old OKVED] 72.60 Other activities related to the use of computers and information technology [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 consumer. These concepts do not depend on the quantity of goods.

Permits and licenses

No special licenses or permits are required. Exception: alcohol, medicines, weapons, military equipment and some other dangerous types of goods.

Tax

For wholesale trade UTII and Patent are not provided. There will be STS or OSNO. The simplified taxation system is more profitable, but it is worth considering the OSNO if the partners need VAT.

Without retail space

Online store without retail space(delivery by courier, or by mail) can be on the simplified taxation system or OCH.

If the sale of goods takes place directly on the site (paid directly on the site), and then the person receives the goods through the point of issue, then this does not apply to UTII.

Article 346.27 of the Tax Code of the Russian Federation "Retail trade is an entrepreneurial activity associated with trade in goods (including for cash, as well as using payment cards) on the basis of retail sale and purchase agreements. 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) public 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 simplification.

There is also an option to present trade as razor-sharp ...

Assorted trade

If the sale of goods takes place in cash and is carried out using a specially equipped vehicle, then this falls under the UTII or Patent (distribution and distribution trade). Of course, the online store is retail by order and it is not passable. But, very small companies (without a retail space and a desire to acquire KKM) should think about the imputation of retail trade. After all, the tax (especially in the regions) is not yet very much checking whether there is a website and how exactly the sale was carried out by order or not by order. Without any problems from the tax authorities, you can use only the simplified tax system if there is no retail space.

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

With distribution trade, you can use UTII. For this type of imputation are registered at the place of registration of the individual entrepreneur (location of the office of the organization). It can, for example, be used in Moscow (where there is no UTII), if at the same time the individual entrepreneur is registered in the Moscow region or in another city where there is this type of imputation.

I would like to point out that the tax authorities will believe in tradable trade in inexpensive, preferably everyday goods. It is unlikely that refrigerators, TVs or iPhones can be sold "by hand, tray, from baskets and hand carts." Clothing and food, as well as small household items (matches, plastic dishes, napkins, cat supplies) are most suitable here.

With retail space

Online store with retail space(point of issue of goods) falls under UTII (imputation) in all regions, except for Moscow. In Moscow, STS or OSNO.

An online store with a retail space is a retail trade using the site as an internet showcase and it is no longer a retail trade by order.

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

OKVED (52.4) Other retail trade in specialized stores

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

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

Ministry of Finance opinion

letter of the Ministry of Finance No. 03-11-11 / 77 dated 07.03.2012

Question: I individual entrepreneur, I sell goods at retail through a rented area, in which some of the goods sold are located, there is a terminal on the square where buyers can order themselves and other goods that are not currently in the store (buyers can also familiarize themselves with the list of goods 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 free of charge to the customer's address. 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 an 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 Russian Federation(hereinafter - the Code) the taxation system in the form of a single tax on imputed income for certain types of activities may be applied to entrepreneurial activities in the field of retail trade, carried out through shops and pavilions with an area trading floor no more than 150 square meters for each trade organization object.

Article 346.27 of the Code establishes that retail trade includes entrepreneurial activity associated with trade in 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 a stationary trading network (including in the form postal items(mail order 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 unified tax on imputed income, entrepreneurial activity in the field of selling goods according to samples and catalogs outside the objects of a stationary trading network, as well as 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 retail trade in goods based on samples displayed on the website is carried out through a trade object, which, according to inventory and title documents, is an object of a stationary trade network, then such activity, in order to apply Chapter 26.3 of the Code, can be recognized as retail trade. and transferred to the payment of a single tax on imputed income.

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

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 trading 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, we would like to draw your attention to the fact that according to the Regulations on the Ministry of Finance of the Russian Federation, approved by the Resolution of the Government of the Russian Federation dated 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 dated March 23, 2005 N 45n, in the Ministry of Finance of Russia individual and collective appeals of citizens and organizations on issues within the jurisdiction of the Ministry are considered. At the same time, in accordance with the Regulations and 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.

Which tax regime is better?

The options are:
USN, UTII retail, Patent (if any trading area and sale from it)

USN, UTII delivery 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 when trading wholesale, when VAT is needed.

Certificates of conformity

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

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

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

Delivery

Pickup

Trading area

Courier delivery

Delivery by Russian Post

Other delivery services (DHL, EMS, etc.)

Site creation

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