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Lee ip trade. How to open an individual entrepreneur for retail trade

Unexpectedly for me, it turned out to be popular and brought a considerable number of questions. They were answered in the comments, but since the topic is interesting to many, apparently, it makes sense to write for everyone.

What types of activities can an individual entrepreneur engage in?

In principle, according to the Civil Code, an individual entrepreneur can do everything that commercial organizations are generally allowed to do. But other laws establish some restrictions, mainly in relation to activities that require licensing.

So, an individual entrepreneur cannot engage in:

Production and sale of alcohol
Production and sale of weapons, ammunition, military equipment
The production and sale of pyrotechnics belonging to the 4th and 5th classes (so you understand, the fourth is such pyrotechnics that can disturb an unwary citizen at a distance of up to 20 meters, for example, professional fireworks. The fifth is when fragments and/or a shock wave are present, that is, for example, a pomegranate used for festive purposes)
Development, production, testing and repair of aviation equipment
Banking activities
All kinds of asset management in the securities markets (including, cannot create mutual investment funds, non-state pension funds, etc.)
Organization and conduct of gambling
Private security activities
For some reason - by selling electricity
Production of medicines

What can I say about this list? Apart from alcohol, I didn’t really want to. However, I didn’t really want alcohol, alcohol is a harmful thing. It's delicious though.

Okay, let's continue.

Maybe - everything else that is permitted by law.

How are these types of activities registered when registering an individual entrepreneur?

Actually, the question looked like this: Is it necessary for an individual entrepreneur to register the scope of activity when registering - because one project can be said to be a design project, and the other is something like a catering outlet in a shopping center. Can one individual entrepreneur do both?

When registering, if I’m not mistaken, the types of activities for an individual entrepreneur are prescribed, ten, and then there is the phrase “as well as any other activity not prohibited by law” or something like that.

As a rule, the first two or three types of activities are those that the person really intends to engage in, and the rest are some frequently encountered, commonly used ones, in reserve. Some 51.70 - “Other wholesale trade”, 52.61 - “Retail trade by order”, 52.61.2 - “Retail trade carried out through teleshopping and computer networks”, etc.

Therefore, no matter how bizarrely the types of activities recorded during registration are combined, this is legal and normal. Moreover, there is nothing wrong with doing something not specified during registration - if, again, it is permitted by law.

The only problem that may arise is if you come across a picky counterparty who asks you for an extract from the Unified State Register. register of individual entrepreneurs, will not see there the type of activity that you are going to engage in with him and will ask stupid questions.

But even in this case, if you answer the questions correctly, the problem can be solved.

Can an individual entrepreneur import goods from abroad?

Yes maybe. But. But! But!!!

VAT will have to be charged and paid on the cost of imported goods.
Importing goods from abroad is a foreign economic activity. And foreign economic activity, guys, is a sea of documents and REGULAR, regularly scheduled tax audits

At the same time, any logistics company, in addition to the actual delivery of goods from abroad, will also offer customs clearance. And goods can be purchased within Russia from a Russian legal entity; no foreign trade activity will arise.

It is only advisable to make sure that logisticians issue invoices from a normal organization, not from a fly-by-night organization. They love it.

This, in a nutshell, is the case, comrades.

Title of the document: “Application for state registration of an individual as an individual entrepreneur.” You can type the application on your computer and print it out, or you can write it by hand. A sample of how to correctly fill out form P21001 can be viewed at the registration location or on the Internet. You can also contact specialized offices that will help you fill out the documents.

The main thing is to be careful when filling out the form. Otherwise you will have to rewrite it. If you don't understand something, ask the employee.

Selection of OKVED codes (types of activity)

You need to select the OKVED code. Codes for various types of trading activities begin with the numbers 52... You can select several, in case you want to change your type of activity or work in several areas of the market at once. The first code is the main activity.

It's important to remember that different codes are subject to different taxes. Therefore, check with the Federal Tax Service of your city about the type of taxation system.

After this, you need to go to a notary with the application “On registration of individual entrepreneurs”, not forgetting your passport. The notary will check the application for errors, indicate where to sign the documents and do all the work. You will only have to pay the service in the amount of 350 rubles.

Payment of state duty

The next step is to pay the state fee, the amount of which varies from year to year. Therefore, the payment amount must be found out on the spot.

Details can be obtained from the Federal Tax Service. Payment can be made at any Sberbank branch. The check received from the bank must be saved, since it will then have to be presented with an application for registration of an individual entrepreneur to the Federal Tax Service.

Visit to the tax office

To become a full-fledged entrepreneur in the tax office, you will need the following documents:

Application on form P21001, certified by a notary;
receipt confirming the payment transaction;
passport and its copy.

The entire package of documents, and a certificate indicating that you have been assigned the status of an entrepreneur, will be issued within five working days. There are cases that an application for registration is not accepted even after it has been certified by a notary, indicating the reason in writing. But this happens extremely rarely.

Receiving documents for individual entrepreneurs

You must come to the organization within the deadline specified by the tax office and pick up the completed package of documents. It is possible that they will be sent to you by mail, but in practice this happens extremely rarely. Remember the list of documents that should be given to you:

certificate of state registration of an individual as an individual entrepreneur (OGRNIP);
extract from the Unified State Register of Individual Entrepreneurs (USRIP).

You can also apply to switch to a simplified taxation system if this was not possible before. It is necessary to create two copies: one to give to the tax office, and the second to yourself with a note indicating acceptance of the application. All documents must have stamps. This application can be submitted no later than five working days from the end of registration of the individual entrepreneur. You must also make copies of all documents received and submit them to your tax inspector.

Registration with the pension fund of the Russian Federation

The tax service will notify the pension fund within a few days, and you will be registered there. Within ten days you should receive a letter by mail notifying you of the registration of an individual with the territorial body of the Pension Fund of the Russian Federation at your place of residence. It will indicate your personal registration number in the Pension Fund.

Now you need to pay mandatory cash contributions to various government funds. To do this, visit the pension fund and ask how much money you need to pay and to which funds. Details for transferring money will be given here.

After receiving a certificate that you have become an individual entrepreneur, you have every right to engage in trading activities as much as you want, absolutely anywhere, including outside your locality. Now the main task for you is maintaining reporting documents and timely payment of taxes.

The business of selling food is relevant always and everywhere, because satisfying hunger is the most important need of any person. Is it profitable to open a grocery store, how much money do you need to start your own business and how to attract customers? All the information a new entrepreneur needs is collected here.

Registration of individual entrepreneur

The first step towards opening a grocery store is registering as an individual entrepreneur. Independent costs from 1800 to 6000 rubles. This amount includes mandatory expenses:

state duty - 800 rubles;
making an entry about an individual entrepreneur in the Unified State Register of Individual Entrepreneurs (notary service) - 1000 rubles.

And optional:

- 300-3000 rubles. depending on the type;
opening a bank account - 800 rubles.

Finding a location for a store

The profitability of a grocery store depends on its location:

the most accessible places are located near train stations, bus stops, metro stations, large business and entertainment centers;
there should be no supermarkets near the store;
To ensure that your retail outlet is always provided with a stable income, try to choose areas with a population of about 1,500 people;
It has been observed that if a supermarket is located more than a 10-minute walk from home, buyers prefer to use the services of small stores near their home. Don't forget this when choosing a location;
if the assortment consists mainly of inexpensive essential products, it is profitable to open a store in a residential area.

Rent or buy?

You can open a grocery store in rented premises, or buy a modular building for a retail outlet. The first option is the least expensive, even taking into account the fact that the store will most likely have to be renovated. The only drawback is the need to pay monthly rent for the premises.

Modular pavilions are expensive, although they have their advantages:

you choose where to locate your store;
no need to pay rent every month;
the building is easy to install and dismantle.

Average cost of a modular building depending on area:

20-30 m 2 - 300-500 thousand rubles;
40-50 m 2 - 560-750 thousand rubles;
60–80 m 2 ‒ 800–1,000 thousand rubles.

Add to the amount the costs of transportation and installation (100 thousand rubles) and communications (100 thousand rubles).

How much area should a grocery store have?

The size of the outlet is limited only by your financial capabilities and assortment. For most grocery stores selling over the counter, a room with an area of 30–50 m 2 is sufficient.

Paperwork

To open a grocery store you will need the following documents:

individual entrepreneur registration certificate;
a lease agreement or a document confirming ownership of the premises;
SES conclusion, sanitary passport;
fire department report;
employee medical records;
waste removal agreement;
a certificate confirming the entry of the individual entrepreneur into the trade register;
book of reviews and suggestions;
cashier's book and other documents for the cash register;
quality certificates for products;
information for buyers, in particular the text of the law “On the Protection of Consumer Rights”.

In some cases, additional documents are required to open a grocery store. For example, if you plan to hire foreign citizens, you need to obtain a special permit. Licenses will also be needed if the store sells tobacco and alcohol products.

Purchase of equipment

A significant portion of the initial costs is associated with the purchase of commercial equipment, including:

cash machine;
refrigerators and freezers;
showcases;
scales;
racks, food storage containers, knives, cutting boards.

The total cost of new equipment averages 150 thousand rubles. Purchasing used equipment allows you to save up to 50% of this amount. Installing video surveillance will cost an additional 10 thousand rubles, and you will have to shell out 50 thousand rubles for beer bottling equipment. However, the latter is not necessary

Do not forget also that at first it is necessary to provide an initial inventory, which requires from 300 to 500 thousand rubles. A sign for a store will cost from 3 to 5 thousand rubles.

Recruitment of personnel and determination of the wage fund

The number of employees in a store depends on its size and operating hours. A convenience store typically requires 4 sales associates: two per shift. For a small store that closes at night, two people are enough, who will work according to the schedule a week after a week, two after two, etc. The wages of sellers range from 10 to 15 thousand rubles.

If you do not have management experience, you cannot do without a hired director. The average salary of a store manager is 30 thousand rubles. You will also need a loader and a cleaner, the salary of each of whom is 8-12 thousand rubles.

In addition to wages, the employer monthly pays an additional 22% of the employees’ salary to the Pension Fund. Personal income tax (NDFL) is also paid by the business owner, but in fact this amount (13%) is deducted from the employee’s salary.

Formation of assortment and determination of markup

It is impossible to immediately determine the needs of your customers - only experience will help you create the optimal assortment of your store. The location of the outlet is of great importance: while chocolates, ice cream, pasties and similar products are in demand in the city center, residents of residential areas buy mainly bread, milk, and eggs.

Grocery store assortment

A small convenience store must contain essential goods: household chemicals, bread, dairy products, personal hygiene items. These are the most popular products, providing the store with stable revenue. When forming an assortment, it is also important to take into account the needs of your target audience.

Suppose that nearby stores do not have vegetables, so customers are forced to go to the market to buy them. Use this circumstance to your advantage - offer people what they need. Even if a kilogram of potatoes costs more than in the same market, customers will still come to your store. The desire to save time and effort usually outweighs the desire to save money.

Another piece of advice: don’t copy your competitors’ assortment, offer people something that others don’t have, and your store will quickly gain regular customers.

Markup on goods

The entrepreneur determines the cost of most goods independently. The average markup on store products over the counter is 30%. But there are a number of goods whose retail prices are regulated by the state: baby food, medicines, products sold in the Far North and equivalent regions.

Monthly revenue and payback period

Small grocery stores pay for themselves much faster than supermarkets. If the latter reach profitability only after 5-6 years, then a grocery store with an average monthly revenue of 700-800 thousand rubles and a net profit of 60-70 thousand rubles pays for itself within a year.

What contracts does an entrepreneur need to conclude?

Before opening a grocery store, you need to conclude several agreements:

with the bank that will perform collection and service your current account;
with a security company that will take control of your store;
with wholesale companies supplying products. To ensure the most complete range, it is worth concluding agreements with several suppliers. These could be wholesale companies offering products of different brands, or representatives of the manufacturer;
One of the mandatory requirements of the SES is the conclusion of an agreement for the removal of garbage and solid waste.

Summary

It is impossible to say exactly how much it costs to open a grocery store, but the approximate initial costs are easy to determine:

paperwork - 5-10 thousand rubles;
rental of a retail space - on average 30 thousand rubles (repairs 10-30 thousand rubles) Purchase of a modular pavilion - 300-1,000 thousand rubles (delivery, installation and arrangement - 200 thousand rubles);
purchase of new equipment - 150 thousand rubles; used - from 80 thousand rubles;
initial inventory - 300-500 thousand rubles;
staff salary - 40-120 thousand rubles;
sign - 3-5 thousand rubles.

Bottom line: to open a retail outlet you need from 500 thousand rubles to 2 million rubles.

At first, you may encounter an excess of goods. Nothing wrong with that. Before you make your next purchase, analyze which products are in high demand and purchase only the items that are in demand.

Get direct access to the most popular and inexpensive products. And place the least popular and expensive ones behind the counter. This will speed up service and simplify the seller's work.

If you plan to sell cigarettes and alcohol in the future, choose the location with special care. In accordance with the law, a store located less than 100 meters from a school or kindergarten is not allowed to sell tobacco and alcohol products.

A small grocery store is not able to compete with a large chain supermarket. It's a fact: in a convenience store, prices are usually higher and the assortment is much smaller. How to open a grocery store and not be left without customers? Study your competitor's weaknesses. For example, if the supermarket is open from 8:00 to 23:00, switch your store to 24-hour operation, but do not forget to calculate the financial feasibility of such a regime in advance.

You are opening a retail store and are very close to registering a business: you are already deciding on the taxation system. The tax regime determines the amount of mandatory payments, the frequency of reporting and the amount of indirect costs for its preparation. In other words, how much money to give, how often to report and how to respond in case of violations.

Tax systems differ not only. The main difference is in focus - each type is convenient for a specific activity. Let's figure out how to use the tax system to benefit your business.

Algorithm for determining the taxation system

There is no universal recipe for choosing a tax system, but there is an algorithm that will help you navigate and choose the appropriate one.

First step. Describe your company:

Where will you operate?
Who are your clients: individuals or legal entities?
What annual revenue do you expect?
How much are the assets worth?
What costs will you incur?

Second step. Analyze the taxation system in Russia in relation to your type of activity: you need to determine what fees and mandatory taxes you will have to pay.

Third step. Determine the optimal taxation system. There is a great temptation to choose the system with fewer mandatory payments. This is logical, but not always correct. It is often more profitable to reduce profits today in order to achieve a global goal tomorrow. For example, if you plan to actively attract investments and expand your business in the future, then it is better to immediately choose an LLC and work according to the general system.

5 tax regimes

There are only five tax regimes in Russia. Four are suitable for trade: UTII, Patent, General and Simplified systems.

OSNO, UTII, simplified tax system and PSN are suitable for trading.

The Unified Agricultural Tax (UAT) is an analogue of UTII for those who independently grow, process and sell agricultural products. For trading, in a broad sense, it is not suitable.

BASIC: a lot of documents and payments

The general taxation system is automatically applied to individual entrepreneurs and LLCs if no application for a special regime was submitted during registration.

A business that lives by OSNO rules needs a professional accountant who knows in which cases 10% VAT is applied, in which - 18%, and in which 0%. An LLC needs to keep full accounting and tax records, and an individual entrepreneur needs to keep books of income and expenses, business transactions. The general tax system is not the best option for a beginning businessman.

Mandatory taxes:

At a profit. From the amount of the difference between income and expenses - 20% or 13% personal income tax for individual entrepreneurs.
For property. If the organization owns real estate.
Value added tax. Typically amounts to 18% of goods and services sold. VAT can be reduced by the amount of VAT you paid to the supplier.

The argument is both for and against OSNO - VAT. If you are going to work with large companies, then it is better to choose OSNO, but if you are engaged in small or medium-sized retail, choose one of the special modes.

simplified tax system: tax - once a quarter, report - once a year

The simplified tax system is the most popular: instead of three general taxes, there is only one simplified tax system. An entrepreneur pays tax quarterly and submits reports once a year. Under the simplified tax system, individual entrepreneurs do not pay personal income tax and property taxes.

In the simplified tax system mode, there are two options for paying tax:

From income- from 1 to 6%. Suitable if you have a small amount of expenses or cannot be supported by documents.
Income minus expenses- from 5 to 15%. The option is beneficial if the share of regular expenses is up to 80% of income. Suitable for trading.

The tax rate depends on the region, the amount of income and the type of activity. For individual entrepreneurs, there are no restrictions on the use of the simplified tax system - the entrepreneur just needs to write an application to switch to this regime.

There are restrictions for LLCs:

Staff up to 100 employees;
Income for 9 months does not exceed 45 million rubles, and for a year - 60 million rubles;
There are no branches or representative offices;
Not subject to agricultural tax.

The tax amount can be reduced up to 100% through insurance premiums for employees. This mode is suitable if you do not intend to open branches in other cities.

UTII: fixed amount of taxes

The single tax on imputed income is paid quarterly. The amount depends on the volume of retail space, the number of employees and transport, but does not depend on the actual volume of profit. UTII is used for certain types of activities, which include trade. The main disadvantage of UTII is the inability to file a zero return: even if you have not made a profit, you will still have to pay taxes.

For LLCs and individual entrepreneurs there are the same restrictions on the use of UTII:

Staff up to 100 employees;
The area of the sales area does not exceed 150 square meters. m.;
The share of another organization in the LLC charter does not exceed 25%;
Not subject to agricultural tax or patent;
UTII is allowed in the subject of the federation.

With UTII, individual entrepreneurs and LLCs can reduce the tax by up to 50% due to insurance premiums paid for employees. When making payments to customers, the use of cash registers is not yet necessary - it is enough to issue a sales receipt.

PSN: received a patent and is free

The patent taxation system can be adopted by individual entrepreneurs who are engaged in activities listed in Chapter 25.5 of the Tax Code, which mentions, among other things, retail trade.

Restrictions for the use of PSN:

Staff up to 100 employees;
The area of the sales area does not exceed 50 square meters. m;
Income for the year is less than 60 million rubles.

An entrepreneur working under the PSN is relieved of the obligation to report to the tax authorities every quarter and pay periodic taxes. To conduct business, it is enough for him to buy a patent on time for a period of 1 month to 1 year and keep a book of income.

The cost of a patent is set by local authorities, who calculate it based on possible income. Usually it is equal to 6% of the amount of possible income. PSN is beneficial for temporary and seasonal trading.

conclusions

If you work with legal entities that rely on VAT credit, your choice is OSNO.
A small store without branches or representative offices - simplified tax system;
A small store with large and constant profits - UTII;
Seasonal trade, fairs - PSN.

Memo for determining the taxation system.

The great philosopher of past centuries, Pythagoras, wrote, addressing the leaders who set laws in society, that trade does not tolerate laws, like the ocean ruffling ships.

Russian representatives of small businesses have come up with a new mechanism for retail alcohol sales. How does this happen? To do this, an agreement is concluded with organizations that have a license to trade this type of product. Below we give the reasons for the emergence of this scheme and its mechanism.

Basic state standards for retail trade in alcoholic beverages

The document regulating these standards is Law No. 171 - Federal Law “On state regulation of the production and circulation of ethyl alcohol and alcoholic products” dated November 22, 1995.

Private entrepreneurs must comply with the following rules:

business entities do not have the right to engage in trade
alcoholic beverages, but only organizations - legal entities.
The authorized capital must be no more than 1,000,000 rubles. The capital of a small business is much smaller than that of a large business. The management system largely depends on the region of the country.
In order to have the right to sell alcoholic beverages, you need to obtain a license.
A state duty in the amount of 40,000 rubles is transferred to the budget annually.

For private businesses, the process of obtaining a license is labor-intensive.

Alcohol trade scheme

The main loopholes for the application of this scheme lie in the law itself, namely:

it requires the store to have an area of more than 25 m2 in suburban areas and 50 m2 in urban areas.
the retail outlet must be located at a remote distance from medical institutions and secondary schools, sports institutions, airports and railway stations.

The government approved the resolution “On the establishment by authorities of the constituent entities of the Russian Federation of places of mass gatherings of people and locations of sources of increased danger, in which retail sales of alcoholic beverages are not permitted.” Regional centers require municipalities to establish the boundaries of the territory free from the sale of alcohol.

A number of other legal requirements

Since 2013, a ban on the sale of beer and beer drinks without the use of cash register equipment has come into force.
If all of the above requirements are met, then the entrepreneur can rent or sublease several square meters to an organization (legal entity) that has permission to sell alcohol.

The rental cost, as a rule, is tied to trading revenue and is 20%.

The tenant issues a monthly invoice for rent, taking into account the proceeds from sold products, and the legal entity pays the invoice after taking inventory of the goods.

Basic Trading Standards

In order to succeed in business, you need great talent, but does a talented person need to spend it on business? (Lipkov)

The sale of alcoholic beverages occurs through a special cash register.
An employment contract must be drawn up between the legal entity and the seller. This doesn't actually happen.
Selling alcohol under an agency agreement is prohibited.

Positive aspects of this process

There is no need to obtain a license and the store owner has no expenses for obtaining one.
a private entrepreneur makes a profit from the sale of alcohol and bears virtually no responsibility.
the owner of the outlet does not need to pay for the products, since the supplier imports them at his own expense.

Negative aspects of this scheme

Due to the fact that the markup on goods is fixed in the rental agreement, the store owner cannot change it.
the assortment remains unchanged, since the products of a specific supplier are sold.
rent payment is a constant amount and is fixed in the contract. Otherwise, a private entrepreneur would set a markup of 30 percent.

An example of how the above scheme works in practice

For example, entrepreneur Ivanov (PE) is going to start selling liquor and vodka products in his grocery store. Since he does not have a license to sell this type of product and the process of obtaining this license is very complicated, he turns to King of Alcohol LLC, which in turn has a license to sell this product.

Trade unites people among themselves into a universal brotherhood of mutually dependent interests (Abraham Garfield)

After checking the compliance of the outlet with all the norms of state law, business entities enter into an agreement according to which King of Alcohol LLC rents a department in the store from the private enterprise. The rental amount is established in the contract and is 20% of revenue. The private enterprise installs the cash register, and King of Alcohol LLC supplies the products at its own expense.

If, for example, within a month, revenue from the sale of alcoholic products is received in the amount of 200,000 rubles, then at the end of the month, based on the results of the inventory of balances, King of Alcohol LLC must transfer the rent to the entrepreneur in the amount of 40,000 rubles.

sovetprost.ru

Do you need a license?

Individual entrepreneurs can freely sell alcohol that contains less than 6% alcohol without an appropriate license. The following types of unlicensed alcoholic beverages can be distinguished:

Beer drinks;
Poiret;
Honey drink;
Cider and other alcoholic drinks

Alcohol containing more than 6% alcohol will require a specialized license, including: cognac drinks, vodka drinks, wine products, etc.

Low alcohol drinks

Although a license is not required to sell low-alcohol (less than 6% alcohol) products, the selling party represented by individual entrepreneurs, starting from 2016, must be connected to the EGAIS system.

The EGAIS system is a unified automated system that collects information on the production and movement of alcoholic products. Although EGAIS has existed for many years, the regulatory framework is only becoming stricter every year.

From January 1, 2016, individual entrepreneurs are required to enter data on purchases of alcoholic and low-alcohol products into the unified EGAIS database; however, data on the level of sales is not required. For now, EGAIS is mandatory for use in cities, but from January 1, 2018, this system must be connected in all settlements. The only exceptions are the Republic of Crimea and the city of Sevastopol.

Features of the EGAIS system

In order to legally sell alcoholic products, you will need to install a special transport module. It connects independently to a personal computer that has access to a cash register and requires the following recommended characteristics from the PC:

The amount of RAM is at least 2 GB;
Central Processor frequency - at least 1.8 Hz;
Operating system (OS) - Microsoft Windows 7 and version higher;

You will also need to register on the RusAlgoRegulation website with opening a personal account and entering personal data about the individual entrepreneur. After registering and connecting the module to the PC, we download and install special software on it. To start working with EGAIS, you will need to purchase a special electronic key (JaCarta), which allows you to access the registry; its cost does not exceed 4-5 thousand rubles.

The EGAIS system for individual entrepreneurs will work according to the following principles:

The supplier delivers the goods to the point by issuing a trade bill of lading (TTN);
Next, the data from the TTN is manually entered into the EGAIS register;
Then the individual entrepreneur, using the same EGAIS system, receives a clarifying document and checks it with the provided consignment note;
If all the numbers agree, then the entrepreneur confirms this, and if not, then a statement of discrepancy is drawn up.

The system is quite simple and understandable to anyone who knows how to use a PC at the Excel and Word level.

Features of the sale of alcoholic beverages

From January 1, 2016, individual entrepreneurs are required to keep a specialized logbook for alcohol sales, recommended by RusAlcoholRegulation; on the official website you can find and download all the necessary samples and established forms. This journal is also registered in the EGAIS system. You can keep a log either manually or using electronic systems.

The log should include:

Address of the retail outlet;
Data on the sold product (serial number, date of sale, barcode, name, ORK code, container volume, quantity)

This magazine is required to be filled out in cafes and catering establishments, in retail food chains, restaurants, clubs and at the place of relevant activity. Data can be entered both on the day of sale (sale) of alcohol and on the next day, but not later and not earlier.

It is acceptable that the 68-character code is not recorded, and other important changes were made to the log in 2016. For the absence of a sales register or the absence of an entry in it, an individual entrepreneur is subject to a fine of 10-15 thousand rubles.

infinica.ru

Does an individual entrepreneur have the right to sell alcohol?

Vodka, cognac, as well as spirits, wine, beer and some other types of alcohol-containing products are classified as alcoholic products. The rules for the production and circulation of such goods are determined by the relevant federal law. According to current legislation, it is possible to produce and sell (buy, store) alcohol and other alcohol-containing products, including food, to business entities only if they have a license.

Although a license is not required to sell low-alcohol (less than 6% alcohol) products, the selling party represented by individual entrepreneurs, starting from 2018, must be connected to the EGAIS system.

New requirements for the sale of alcohol for entrepreneurs on imputation

You cannot sell alcohol: When you need to obtain a license to sell alcohol A license will only be needed by organizations on UTII that sell strong alcohol at retail.

Low-alcohol drinks - beer, cider, poire, mead - are sold without special permission. Individual entrepreneurs have the right to sell only low-alcohol drinks. Therefore, there is no need to license activities.

Selling alcohol without a license - opportunities and risks

The law also provides for certain exceptions regarding licensing - not all alcohol-containing products require a permit in order to trade them. What alcohol can be sold without a license? Low-alcohol drinks are an exception: All other products, including wine and spirits, can only be sold with a license for the retail sale of alcohol.

Individual sales of alcohol, strong alcoholic drinks

“On licensing of certain types of activities” (SZ RF, 1995, No. 1, Art.

69). In addition to this, the types of activities subject to licensing may be established in separate federal laws and regulatory decrees of the President of the Russian Federation. 4. This crime is committed intentionally, i.e.

e. the perpetrator is aware of the illegal, illegal nature of his activities.

What is the fine for selling alcohol without a license in 2018?

As for LLC, the penalty here will be 50,000 - 100,000 units of national currency. Until the last revision, individual entrepreneurs were forced to pay a fine of 3,000 - 4,000 rubles, and LLCs - from 30,000 to 40,000 rubles. Also, all illegal products must be confiscated.

Alcohol license 2018: types, prices, application procedure

If you want to find out how to solve your particular problem, contact a consultant: The sale of alcohol-containing products, subject to licensing, is divided into: wholesale - upon receipt of such licenses, additional requirements are put forward for the availability of warehouse premises of sufficient space and appropriate technical characteristics; retail - for catering establishments, cafes, bars, restaurants, shops.

How does an individual entrepreneur sell alcohol?

Private entrepreneurs can engage in production, purchase and sale, and provision of services in order to make a profit. Are private businesses allowed to sell products containing alcohol?

Features of the sale of alcohol by private entrepreneurs

In case of violation of the law, that is, in the case of trade in alcoholic beverages, the merchant may be held administratively liable.

The sale of alcohol by an individual entrepreneur may become the basis for the imposition of a monetary penalty in the amount of up to 5 thousand; alcoholic products are subject to confiscation.

You cannot sell alcohol:

The law prohibits the sale of alcoholic beverages to persons under 18 years of age. If there is any doubt about whether the buyer has reached the age of majority, the trade worker has the right to demand an identification document.

If these requirements are violated, the business owner may be subject to both criminal and administrative liability.

Beer turnover is carried out on the basis of accompanying documents; a declaration on the volume of retail sales of beer and beer drinks is submitted. In the absence of a document, the circulation of alcoholic beverages is considered illegal and is subject to confiscation.

vash-yurist102.ru

EGAIS tasks for beer in retail trade

The main task of the system is the following:

Full accounting of the production and sales of any alcoholic products by manufacturers, up to the indication of the city in which it was placed in the container, as well as volume, strength and name.
Accounting for imported alcoholic beverages to control the accrual of excise taxes.
Collection of information on excise stamps to control the production and sale of alcoholic beverages.
Analysis of the implementation and development of alcohol production within the Russian Federation.
Preventing the sale of counterfeit products in the Russian Federation by checking documents sent to each other by the supplier and the buyer.

Who should report through EGAIS:

Wholesale companies involved in storage, purchasing and delivery.
IP when purchasing.
Catering organizations (cafes, restaurants, bars) - upon purchase.
Stores selling beer within the city - for retail sale (from July 1, 2016).
For those who trade in rural settlements, the obligation to report through the system for sales begins on July 1, 2017, and for purchases the deadlines are the same as for all other market participants - from January 1, 2016.

Thus, EGAIS for individual entrepreneurs selling beer is necessary to provide data, and this must be done by both entrepreneurs selling beer drinks on tap and those who sell them in regular containers.

Retail individual entrepreneurs or LLCs located in the Republic of Crimea will have to send data on completed purchases only from July 1, 2017.

How to work in EGAIS: beer accounting

An approximate scheme of cooperation with suppliers according to EGAIS for those who trade in retail looks like this:

Before delivering the ordered goods to the buyer, the supplier fills out invoices, and also indicates them in the system itself in the balances.
The organization that ordered the products receives invoices through a universal transport module - a program created to send all information to the system, which is installed on a PC.
Having received and recalculated the quantity of ordered goods, the buyer (store) compares all the data with the documents. If the receipt corresponds to them, he approves this by sending confirmation to EGAIS.
After sending the notification, the received volume of alcohol is debited from the remaining quantity of goods of the supplier and credited to the balance of the customer.
If the actual goods received do not correspond to the data in the documents (for example, the supplier brought less beer than indicated), the buyer can either refuse the product or accept it, and the shortage will be recorded in the system. The same goes for surpluses.

All these actions are necessary to control the products sold by the supplier: how many goods he sent to the retail outlet and how many ultimately arrived.

What equipment is needed and how to connect to EGAIS for beer?

To start working in the system, you must do the following:

Register on the FSRAR RF website and create a personal account.
Contact the organization that issues Jacarta crypto keys to purchase it. It is required at all points of sale.
After receiving the crypto key, record a Qualified digital signature on it.
To issue a digital signature (digital signature), you must contact the organization authorized for this and provide an extract from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs, a pension certificate SNILS, INN, OGRN, passport, application and, if necessary, a power of attorney for a person authorized to handle such matters. The CEP certificate is valid for 1 year, after which it must be renewed.

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

Processor with a 32-bit capacity and a frequency of 2.0 GHz.
Internal memory from 2 GB.
Scanner with PDF417 reading function (except for IP without CCT).
Network controller 100/1000 Mbps.
The volume of network storage is at least 50 GB.
Operating system: Windows 7 Starter and higher.
Jawa 8 or higher system software.
The software for EGAIS issued by Rosalkogolregulirovanie can be obtained completely free of charge.

From the outside, working with the system looks something like this: a buyer comes to the store, selects the desired drink and goes to the cash register, where the seller uses a scanner to read the code on the excise stamp. After reading, the information enters the cash register software, which subsequently sends it to the system. In this case, there is no need to keep records of retail sales, however, for individual entrepreneurs who are exempt from using cash registers, it is not necessary to purchase a scanner.

Responsibility for failure to provide data to EGAIS

In Russia, the control scheme for the sale and production of alcohol-containing products has been regulated by Federal Law No. 171-FZ since 1995, to which additions are regularly made. Responsibility for violating the norms of this law, which includes the obligation to work with Unified State Automated Information System, begins only on July 1, 2016 and is punishable by considerable fines under Art. 14.19 Code of Administrative Offenses of the Russian Federation:

For an individual entrepreneur - 10,000-15,000 rubles.
For a legal entity - 150,000-200,000 rubles.

Here, those who use cash register systems should take into account one important nuance: if there is no online exchange through the system, then it will not be possible to count the quantity of products and punch receipts when selling - which means it will not be possible to sell it.

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What kind of alcohol can an individual entrepreneur sell?

In 2018, in order to engage in the sale of alcoholic beverages, it is necessary to obtain a license if the drinks that are planned for sale contain at least 6% ethyl alcohol. But they can sell low-alcohol drinks, for which a license is not required. These include:

beer;
poire;
mead;
beer drinks;
cider and others.

Features of trade in low-alcohol drinks in 2018

In 2018, changes occurred in the trading process of both alcoholic and low-alcohol drinks. This is due to the mandatory connection of individual entrepreneurs who are engaged or planning to engage in the sale of low-alcohol drinks to the Unified State Automated Information System. The latter is a unified state automated system that collects information on how much ethyl alcohol, alcoholic and low-alcohol products are produced and sold. EGAIS has existed for about 10 years. But in 2018, this framework is being tightened to implement state control over the volumes and use of these products in the country’s markets.

It is worth noting that this year beer comes under very careful control, which is associated with large volumes of counterfeit products on the market for these products. It is EGAIS that will help control the quality of products in everyday life, as well as the payment of excise taxes from manufacturers.

Therefore, individual entrepreneurs who sell beer or other low-alcohol drinks must enter purchase data into the Unified State Automated Information System database. They do not have to report sales in this system, namely the number of products purchased for subsequent trading.

To start transferring information to this registry, you need to install a universal transport module. You can connect to the database yourself without submitting any additional applications.

The algorithm for setting up communication with EGAIS is as follows:

check the data of your computer equipment, which must meet the following parameters:

RAM – at least 2 GB;
core – at least 2 GHz;
operating system – Windows, but versions from 7.

register on the official website of RosAlcoRegulation egais.ru, immediately opening a personal account in which you need to enter all additional data;
Next, you need to download to your equipment the already mentioned program, a universal transport module that will connect the point of sale of alcohol and the Unified State Automated Information System;
The next stage of integration into this database is the purchase of a special crypto-key such as JaCarta, as well as adding a qualified electronic signature to it. The cost of these procedures will be within 4 thousand rubles.
The installation of the universal module should be carried out on the equipment that is directly used in the process of selling alcohol, namely on the computer where the cash register program is installed.

The EGAIS notification system for individual entrepreneur purchases will work as follows:

the supplier delivers the goods to the point of sale or storage warehouse, issuing a trade bill of lading (TTN);
The supplier does not give the TTN to the individual entrepreneur who ordered the products, but enters it into the Unified State Automated Information System;
an entrepreneur who is engaged in the trade of these low-alcohol drinks also receives a document using the funds in this database, after which he checks the delivery with the TTN;
the result of the check is entered into the Unified State Automated Information System, namely a confirmation if all the numbers agree, or an act of discrepancy if there are inaccuracies.

The system is designed in a fairly simple way. Entrepreneurs can easily install all the necessary applications on their own and actively use them within the law. But there are also service departments that can provide services for setting up EGAIS programs for a fee.

Additional documentation for those who sell beer

Individual entrepreneurs who plan to continue activities related to the sale of low-alcohol drinks in 2018, or start it, should know that from the first day of January they need to keep a log of beer sales. Its form and rules of administration were drawn up by RosAlkoRegulation, which also controls the Unified State Automated Information System.

Filling out this log can be done either manually or using various automated programs in which the corresponding accounts will be created.

The main part of the journal should contain the following information about the individual entrepreneur who trades alcoholic beverages:

address of business activities for the sale of alcohol.

The beer sales journal itself is a form that consists of the following columns:

serial number;
date of sale of goods. If beer is sold in a catering establishment, then the day on which the container was printed must be entered in the form;
barcode, which is indicated on the excise stamp;
the name of the low-alcohol product, although for alcohol this form should also be used;
product code according to the generally accepted Russian classifier;
packaging volume, which indicates the amount of drink in the container sold;
the number of containers that were sold.

Rules for filling out the sales journal

There are several basic rules for filling out a sales log of beer or other low-alcohol drinks, if we talk about individual entrepreneurs:

it is filled out at the location of the relevant activity, that is, where the individual entrepreneur sells this alcohol;
You must fill in the sales data no later than the next day after the sale;
in cafes, restaurants or other establishments of a similar type in which an individual entrepreneur sells beer or other low-alcohol drinks, enter the date of sale, the date when the container of alcohol was opened.

It is worth noting that the ability to enter data into the journal the day after the sale, but not later, appeared only in 2017. Previously, the procedure for maintaining such a document required those who sold alcohol to enter data on the sale immediately on the day of sale. Filling out this form also allows you to not fill out the 68-character code from the alcohol brand. The columns in which it was necessary to enter data about the alcohol manufacturer were removed from the 2018 sales log, which greatly simplifies its completion. True, at the same time there was a need for daily summing up.

Keeping a journal to record the sale of alcohol, as well as low-alcohol drinks, is possible in the following way:

paper format;
electronic file.

A paper file involves manual journaling, that is, entering data into all columns yourself.

An electronic journal file is much more convenient and profitable for individual entrepreneurs. This is due to the fact that it can already be automatically generated by connecting to EGAIS. Since connecting an individual entrepreneur to the latest database is mandatory, then compiling a log will not be difficult at all. If you use this particular method of keeping a log of the sale of alcoholic beverages, then you don’t have to fill out the last 4 columns, namely:

name of the drink;
code of product;
container volume;
quantity.

This journal is not difficult to maintain and fill out, so be sure to adhere to the law and maintain it. After all, if the sale of beer or other low-alcohol drinks to an individual entrepreneur does take place, and this is not entered into the alcohol sales register, then the entrepreneur will have to pay a fine of 10-15 thousand rubles.