What goods cannot be sold in peddling trade. The term "distribution trade" for the purposes of applying the UTII (Larina N.). Which tax regime is better?

Currently, the law “On State Regulation of Trade Activities” does not contain such concepts as delivery trade or peddling trade; the law deals with non-stationary trade. Distribution and distribution trade is discussed in other regulatory documents - the tax code, methodological recommendations, generally accepted business practices, etc.

Non-stationary retail facilities, that is, delivery trade facilities are located on 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 distribution trade facilities is approved by local authorities - city halls, district administrations, etc. These maps can be found there or in the administrations of the markets and in the management companies of these markets.

All entrepreneurs who are engaged in distribution and distribution 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 products sold, sales volumes and other factors.

When selling products during delivery and peddling trade, entrepreneurs (LLC or individual entrepreneur) are required to comply with the law on: providing customers with the necessary information about the product and food products, selling quality goods and other standards. Therefore, you must have certificates for the balls.

The Law “On the Protection of the Rights of Individual Entrepreneurs in the Exercise of State Control (Supervision) and Municipal Supervision” dated December 26, 2008 No. 294-FZ contains a list of types of activities to which the notification procedure in trade is applied. But there is also a decree of the Government of the Russian Federation “On the notification procedure for the start of certain types of business activities” dated June 16, 2009 No. 584, where the list of types of activities is specified in more detail. In the end it looks like this:

Retail trade:

In non-specialized stores;

Food products in specialized stores;

Cosmetic and perfumery products;

In tents and markets.

Wholesale trade:

Food products;

Non-food products.

Persons who decide to conduct one of these types of activities do not need to obtain a trade permit, but simply notify the relevant government agency.

The procedure by which a notification is submitted to the authorized body is recorded in Decree of the Government of the Russian Federation No. 584. According to it, the applicant needs to provide 2 completed copies of the notification to the authorized body. Such a body in Moscow is the city district government or the prefecture of the administrative district, it all depends on where the applicant is registered. The form of notification is given in the same resolution.

The notification can be submitted in person, sent by mail or via the Internet in the form of an electronic document.

Two copies are submitted in order to immediately return one to the applicant with a mark of delivery. When submitting an electronic document, the applicant is sent confirmation of delivery also in electronic form.

The notification itself contains the following information:

· name of the legal entity or full name of the entrepreneur;

· legal address and actual address of the trading facility;

· type of activity and list of works and services within a separate type of activity.

Please note: you do not need to attach any documents to the notification. This procedure is much easier than obtaining a trade permit.

All information from the notification serves to form the Trade Register, which is maintained in accordance with Order of the Ministry of Industry and Trade dated June 16, 2010 No. 602.

The government plans to simplify the process of hawking and hawking, starting with the registration process (notification of trade) and ending with the development of rules for the actual sale of goods during hawking and hawking.

Delivery and distribution retail trade

Currently, the law “On State Regulation of Trade Activities” does not contain such concepts as delivery trade or peddling trade; the law deals with non-stationary trade. Distribution and distribution trade is discussed in other regulatory documents - the tax code, methodological recommendations, generally accepted business practices, etc.

A non-stationary retail outlet is a temporary retail structure, including a mobile one (distribution trade), which is not firmly connected to the land, that is, it is not a permanent retail outlet or store. Such a temporary structure may or may not be connected to utility networks. For example, a temporary tent may or may not be connected to a water pipe or electrical network.

Retail trade is when there is direct contact between the seller and the buyer, both outside of stores, and in those places where buyers are: in an organization, in transport, on the street or at home. Pass trade, in other words, is when it is not the buyer who goes to the seller for the goods, but the seller who comes to the buyer with the goods.

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

Non-stationary retail 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 distribution trade facilities is approved by local authorities - city halls, district administrations, etc. These maps can be found there or in the administrations of the markets and in the management companies of these markets.

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

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

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

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

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

When the market owner (state or private owner) forms a scheme for the placement of non-stationary objects, then the objects of distribution and distribution trade should not be located somewhere on the outskirts of the market, it should be located where the main traffic of visitors and buyers passes.

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

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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 remove (demolish) these objects, then this decision must be published in the media and the entrepreneur must be told about it at least before 1 year before changes. In addition, the entrepreneur (LLC or individual entrepreneur) must be provided with an equivalent place in another territory in exchange for the demolished kiosk or stall. Moreover, the entrepreneur has the opportunity to choose from several alternatives that should be provided to him.

When developing layouts for distribution trade 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 sale of printed materials. Each region can expand the list of socially significant goods.

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

Delivery and distribution 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 harvests.

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 fair organizer develops the rules of the fair, the operating hours, determines the places where distribution and distribution trade will be carried out, determines the payment for the place and for services to sellers (electricity, water, security, cleaning the territory, veterinarian work, etc.).

Next, the organizer publishes information in the media and on the Internet 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 operating hours of the fair, and the 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 enter into an appropriate agreement.

Rules for distribution and distribution trade

All entrepreneurs who are engaged in distribution and distribution 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 products sold, sales volumes and other factors.

When selling products during distribution and distribution trade, entrepreneurs (LLC or individual entrepreneur) are required to comply with the provisions of the law on the protection of consumer rights: provide customers with the necessary information about the product and food products, sell quality products and other standards.

Objects of distribution and distribution 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 retail outlet during delivery and distribution should be equipped with a refrigerator or freezer. If meat is traded, it must undergo veterinary control. The work of a veterinarian at a market or 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 standards, environmental standards and other rules provided for trade and business activities.

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The service will improve the efficiency of the store by reducing the loss of inventory, significantly speed up the process of revaluations, printing price tags/labels, strictly discipline the cashier’s work and limit his capabilities when working with discounts/sales at a free price.

Before starting a business related to delivery trade, you, as an entrepreneur, need to study the features of running this business and the taxation scheme.

ATTENTION! Starting with reporting for the fourth quarter of 2018, a new tax return form for the single tax on imputed income will be used, approved by Order of the Federal Tax Service of Russia dated June 26, 2018 N ММВ-7-3/414@. You can generate a UTII declaration without errors through, which has a free trial period.

What kind of trade is delivery?

In the Tax Code of the Russian Federation (part two) dated 05.08.2000 No. 117-FZ (as amended on 28.12.2016) Ch. 26.5. Art. 346.43. A fairly clear definition is given:

11)delivery trade – retail trade carried out outside a stationary retail network using specialized or specially equipped vehicles for trade, as well as mobile equipment used only with the vehicle. This type of trade includes trade using a car, a car shop, a car shop, a toner, a trailer, a mobile vending machine;

Thus, it becomes clear to us that delivery trade is mobile trade, not tied to a specific location. In other words, if you want, you can make a decision at any time and change your location, but at the same time you have the right to trade from a vehicle for a long time, remaining in the same place. But, suppose you are the owner of a mobile shop, devoid of signs of mobility (no wheels, towbar, etc.) - it rather resembles a kiosk, then trade from such a counter cannot be considered delivery trade.

In general, the Tax Code quite clearly defines the types of vehicles:

• automobile,
• auto shop,
• auto shop,
• tonar,
• caravan,
• mobile vending machine.

The legislator has a number of requirements for vehicles planned to be used for distribution trade:

• Your vehicle must meet the requirements of environmental class no lower than 4 (Euro 4);
• the vehicle must undergo technical inspection;
• the vehicle must be kept in proper sanitary and technical condition;
• according to modern requirements, you will have to equip the vehicle with a mobile geolocation system with the ability to track the vehicle via the Internet;
• the vehicle must be specially equipped for trading. What does this mean? Perhaps we are talking about a vehicle that was originally created for distribution trade, and, perhaps, converted for these purposes through major repairs. But in any case, the signs of trade should be obvious. You need to take care of the presence of a display case or counter, refrigeration, cash register and other technological equipment provided for by the requirements of regulations for the sale of products. Do not forget about the equipment of the seller’s workplace - it is necessary to install an umbrella or canopy, a chair, a table to be able to work with the client.

During operation, connection to utility networks may be required. You have the absolute opportunity to connect to energy and water supply networks on a temporary basis - this does not deprive your activity of the status of distribution trade.

After equipping the vehicle, it is very important to decide on the range of products sold. Here the All-Russian Product Classifier comes to our aid, according to which, and in accordance with the specialization of the vehicle, you can determine the list of goods:

What kind of trade cannot be considered delivery trade?

Now let’s look at the mistakes that will help you avoid problems with the law when determining the type of trade as delivery:

• trade cannot be considered delivery if you deliver the goods in accordance with a previously completed application or purchase and sale agreement;
• if your vehicle is not properly equipped, then trade from this vehicle also cannot be considered a delivery trade;
• if you trade from a tray, table, box, drawer, etc., i.e. Your trade equipment does not have the characteristics of a vehicle, then such trade cannot be considered delivery trade either.

Is it possible to apply UTII for distribution trade?

Calculation of UTII for distribution trade

When calculating UTII, a physical indicator is used - the number of employees, including the entrepreneur, which is 4,500 rubles for each employee. In addition to the physical indicator, the following coefficients are used:

• K1 – deflator coefficient
• K2 – correction factor

K1 for the next calendar year is established by the Ministry of Economic Development of the Russian Federation.

K2 determined by municipalities for an indefinite period.

If the local authorities do not apply a reduced tax rate, then the amount of UTII must be calculated at a rate of 15%.

So, to calculate UTII, first of all, we determine the tax base for the reporting quarter:

Having determined the tax base for UTII for the quarter, you can calculate the amount of UTII using the formula:

UTII = Tax base for UTII for the quarter * 15%

IP Ivanov I.I. trades seedlings from its own vehicle in Yekaterinburg. In the region, the UTII rate is 15%.

Let's determine the tax base for the quarter:

4500 rub/person*(1+1+1)*1.798*0.64 = 15534.72

Let's calculate the amount of UTII:

15534,72 * 15% = 2330,21

UTII for the 1st quarter is equal to 2330.21 rubles.

If during the specified period there were payments of hospital benefits and insurance premiums, then the amount of UTII can be reduced.

Common mistakes in maintaining UTII

Let's look at the most common mistakes in maintaining UTII.

Using online cash registers

Online cash registers will soon occupy a significant place in the trade sector. The new cash register equipment will differ in that it will send online tax information about completed sales in real time. The online cash register does not require ECLZ or fiscal memory, but a fiscal storage device is required. A fiscal drive is a removable unit used to store, protect and transmit information to the Federal Tax Service. As the drive fills up, it must be replaced, as well as the online cash register. Each copy is registered electronically with the tax authority.

Advantages of online cash registers

Advantages of online cash registers:

• if the business is conducted honestly and the Federal Tax Service notes this, then the likelihood of an audit is significantly reduced;
• the total costs of purchasing and operating CCP will be reduced.

When will the special regime be cancelled?

From July 1, 2019, all entrepreneurs engaged in delivery trade and falling under UTII will be required to start using online cash registers.

In order to start using the online cash register you need to:

• purchase cash register equipment;
• connect the cash register to the Internet;
• select a fiscal data operator and conclude an agreement (indicate the operator’s IP at the checkout);
• register an online cash register with the tax office and receive an online registration card;
• start using it!

Questions and answers

Question 1. Is trading through an online store considered delivery if the goods are delivered by courier?

Answer: No, trade through an online store cannot be classified as delivery trade.

Question 2. Can trade in a store-car and store-ship be classified as distribution trade?

Answer: Section 346.43. The Tax Code of the Russian Federation does not provide for store-cars and store-ships as a vehicle from which delivery trade can be carried out.

Question 3. Is it possible to include computer programs in the range of goods during distribution trade?

Answer: In accordance with clause 4 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55, when conducting retail trade outside of stationary retail facilities, the sale of programs for electronic computers and databases is not allowed. Consequently, delivery trade in computer programs is prohibited, and transferring this activity to UTII is impossible.

Question 4. Can I receive a cash receipt electronically if an online cash register is introduced?

Answer: Yes, the online checkout allows you to send the seller a check to the buyer’s phone or email address.