What is retail and wholesale trade and their differences. See what "Wholesale" is in other dictionaries

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I never cease to be amazed at the knowledge of the law by entrepreneurs in general, and our Ivanovo entrepreneurs in particular. This is also true for the concepts of retail and wholesale trade. textile products. By the nature of my profession and position in LLC NEW, I constantly communicate with Ivanovo entrepreneurs - manufacturers and sellers of textile and clothing products, on numerous shopping malls cities and regions. And in most cases, to my question: “What kind of trade do you have, retail or wholesale?”, They answer me: “We sell only in bulk, from so many pieces ... or only in packages.” And at the same time, it turns out that these entrepreneurs apply the taxation regime in the form of UTII, which, in principle, excludes wholesale trade.

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It should be said right away that the type of trade - retail or wholesale, does not depend on the number of goods purchased by one buyer, nor on the status of the buyer (organization, individual entrepreneur or individual who is not an entrepreneur), nor on the type of payment for the goods - cash or non-cash payment. To define the concept of retail trade, one should be guided by the norms of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation). Long time our legislators did not notice the legal conflict present in the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), in the chapter on the Unified Imputed Income Tax (hereinafter referred to as UTII), where the concept of retail trade was described as cash trade, which contradicted the concept of retail trade in the Civil Code of the Russian Federation . But reason nevertheless prevailed over stupidity, and the developers of the law corrected one of their many mistakes in the Tax Code of the Russian Federation on January 1, 2006. Now the concept of retail trade in the chapter of UTII of the Tax Code of the Russian Federation corresponds to the concept of retail trade in the Civil Code of the Russian Federation.

The issues of relations between the parties in the course of trade, that is, the sale and purchase, are regulated by Civil Code RF (Civil Code of the Russian Federation), mainly the norms of its Chapter 30 "Purchase and Sale". With any sale and purchase, a contract is always concluded. Paragraph 2 is devoted to retail sale and purchase in the Civil Code of the Russian Federation, where in Article 492 the concept of a retail sale and purchase agreement is defined as follows: “ Under a retail sale and purchase agreement, the seller, carrying out entrepreneurial activities in the sale of goods at retail, undertakes to transfer to the buyer goods intended for personal, family, home or other use not related to entrepreneurial activity". That is, the concept of retail trade is quite clearly and legally defined by the Federal Law. A number of conclusions can be drawn from this definition.

First, they can only sell something at retail individual entrepreneur or an organization carrying out such business activities. Secondly, the definition of sale and purchase as retail is not affected in any way by the method of payment for the purchased goods. Thirdly, the concepts of “a lot or a little”, “by the piece or in packages”, in relation to the purchased goods, have nothing to do with the type of contract of sale. It also doesn't matter who acts as the buyer. The buyer under a retail sale and purchase agreement may be an individual, an individual entrepreneur or entity.

What matters is the intended use of the product being sold. Please note that the wording of the retail sale and purchase agreement in the Civil Code of the Russian Federation is structured in such a way that the phrase “goods, intended for non-business use". Is the purpose of the product should follow from the essence of the product itself, or does the seller need to know the intention of the buyer? But no one and nothing obliges the seller to be interested in the buyer, for which he purchases the goods. And the same product can be used for different purposes. Common mistake some lawyers is that this article does not establish special requirements to the buyer, and there is no indication of the purpose of use of the purchased goods. The requirements apply solely to the purpose of the goods. It must be indicated by the product itself, which cannot be intended solely for business purposes (for example, industrial equipment, cash registers, etc.). The purpose of a complex product is almost always indicated in the passport for it. In other cases, this can only be guessed at.

It is with this uncertainty that the majority of disputes between entrepreneurs and tax authorities are connected, which, depending on a combination of factors, do not recognize retail trade, or vice versa, they recognize a different transaction. Such factors can be: the regularity of sales to the same buyer (entrepreneur), the price of the goods, and others. But how can the regulatory authorities determine, and the entrepreneur-seller can defend his position in determining the contract of sale? How can an entrepreneur prove that he sold at retail and not wholesale, or vice versa? More on this in the following articles. Now let's move on to wholesale.

There is still no definition of the contract of wholesale purchase and sale in any federal law. Until February 1, 2010, there was also no definition of wholesale trade in the legislation. However, wholesale trade was defined earlier, but only in regulations. The concept of “wholesale trade” was legally defined in the Federal Law of December 28, 2009 No. 381-FZ “On the Fundamentals of State Regulation trading activities in Russian Federation”, which entered into force on February 1, 2010. " Wholesale- a type of trading activity related to the acquisition and sale of goods for use in entrepreneurial activities (including for resale) or for other purposes not related to personal, family, household and other similar use". But this law has a limited scope (Article 1), and Article 3 makes a direct reference to the norms of the Civil Code of the Russian Federation.

In the Civil Code of the Russian Federation, the only mention of the word "wholesale" is in Article 1030, in the context of determining remuneration under a commercial concession agreement, as part of the phrase "margins on the wholesale price of goods." But if there is Wholesale price, then the concept of a contract of wholesale purchase and sale should also be legally defined. But there is no such definition in federal law.

It can be assumed that a wholesale sale and purchase agreement will be any sale and purchase agreement that, according to its criteria, cannot be attributed to a retail sale agreement. But this assumption would be wrong. Not all types of sales contracts defined by Chapter 30 of the Civil Code of the Russian Federation can be attributed to wholesale trade.

According to its definition, and based on the definition of wholesale trade, only a supply contract can be clearly attributed to a wholesale purchase and sale agreement. Article 506 of the Civil Code of the Russian Federation “Delivery Agreement”: “ Under the supply contract, the supplier-seller engaged in entrepreneurial activity undertakes to transfer, within the stipulated time or terms, the goods produced or purchased by him to the buyer for use in business activities or for other purposes not related to personal, family, household and other similar use».

Now we can compare the definitions of retail and wholesale contracts of sale. They seem to have a lot in common. Both in retail and wholesale trade, only a person engaged in entrepreneurial activity can be a seller. Both for retail and wholesale purchase and sale, neither the form of payment (payment for goods) nor the quantity of goods matter.

But the buyer in the wholesale trade can only be an individual entrepreneur or organization. Since only they can use the purchased goods for business purposes, or for other purposes not related to personal, family, home and other similar use. An individual who does not carry out entrepreneurial activities cannot, by definition, be a party to a supply agreement, in other words, when. In practice, it's not all that simple. And more often the word "wholesale" is associated by both buyers and sellers with the word "a lot".

We summarize everything said above in a comparative table:

Trade- this is one of the most popular and profitable activities, which many of our users choose when registering. In this article, we want to answer your most frequently asked questions about trading:

• When do I need to get a trading license?
• Who should apply for the start of trading activities;
• What is the difference between wholesale and retail;
• What are the risks of UTII payers with incorrect registration retail;
• What is the responsibility for violating the rules of trade.

For our users who have chosen as their activity retail, we have prepared the book "Retail Store" from the "Start Your Business" series. The book is available after .

Licensed Trade

Trading activity itself is not licensed, but a license is needed if you plan to sell the following goods:

• alcoholic products, except for beer, cider, poiret and mead (only organizations can obtain a license for alcohol)
• medicines;
• weapons and ammunition;
• scrap of ferrous and non-ferrous metals;
• anti-counterfeit printing products;
• special technical means designed to secretly obtain information.

Notice of commencement of activity

The obligation to report the start of work is established by the law of December 26, 2008 No. 294-FZ for certain types of activities, among which there is trade. This requirement applies only to retailers and wholesalers operating under the following codes:

• - Retail trade mainly food products including drinks, and tobacco products in non-specialized stores
• - Other retail trade in non-specialized stores
• - Retail sale of fruits and vegetables in specialized stores
• - Retail trade in meat and meat products in specialized stores
• - Retail sale of fish, crustaceans and mollusks in specialized stores
• - Retail sale of bread and bakery products and confectionery in specialized stores
• - Retail sale of other foodstuffs in specialized stores
• - Retail sale of cosmetics and personal care products in specialized stores
• - Retail trade in non-stationary trade facilities and markets
• - Wholesale of meat and meat products
• - Wholesale of dairy products, eggs and edible oils and fats
• - Wholesale trade in bakery products
• - Wholesale trade of other foodstuffs, including fish, crustaceans and mollusks
• - Wholesale trade in homogenized food products, baby and diet food
• Wholesale non-specialized trade in frozen foodstuffs
• Wholesale of perfumes and cosmetics, except soap
• Wholesale of games and toys
• Wholesale trade in paints and varnishes
• Wholesale trade in fertilizers and agrochemical products

Please note that if you just specified these OKVED codes when registering, but do not plan to work on them yet, then you do not need to submit a notification.

The procedure for filing a notification is established by Decree of the Government of the Russian Federation of July 16, 2009 No. 584. before the start of real work submit two copies of the notification to the territorial subdivision - in person, by registered mail with notice and description of attachment or electronic document signed with EDS.

In the event of a change in the legal address of the seller (place of residence of the individual entrepreneur), as well as a change in the place of actual trading activity, it will be necessary to report this to the Rospotrebnadzor branch, where the notification was previously submitted, within 10 days. An application for changing information about a trading facility is submitted in any form.

Wholesale and retail trade

What is the difference between wholesale and retail? If you think that wholesale is selling in batches, and retail is piecework, then you will be right, but only in part. In business, the criterion for determining the type of trade is different, and it is given in the law of December 28, 2009 No. 381-FZ:

• wholesale- purchase and sale of goods for their use in business activities or for other purposes not related to personal, family, household and other similar use;
• retail- purchase and sale of goods for use in personal, family, household and other purposes not related to the implementation of entrepreneurial activities.

The seller, of course, does not have the ability to track how the buyer will use the purchased goods, and he does not have such an obligation, which is confirmed by letters from the Ministry of Finance, the Federal Tax Service, court decisions, decisions of the Presidium of the Supreme Arbitration Court of the Russian Federation (for example, dated July 5, 2011 N 1066 / eleven). Given this, in practice, the difference between wholesale and retail trade is determined by the documentation of the sale.

For a retail buyer who makes a purchase for personal purposes, a cash or sales receipt is sufficient, and a business entity must document its expenses, so wholesale sales are processed differently.

For clearance wholesale between the seller and the buyer is or, which is more in the interests of the buyer. The buyer can pay by bank transfer or cash, but on condition that the purchase amount under one contract does not exceed 100 thousand rubles. The primary document to confirm the buyer's expenses is the consignment note TORG-12. If the seller works for common system taxation, you still need to issue an invoice. In addition, upon delivery of the purchased goods by road, a consignment note is drawn up.

When selling goods at retail, a sales contract replaces a cash or sales receipt. Additionally, the same accompanying documents that are issued for wholesale trade (waybill and invoice) may be issued, although they are optional for retail trade. The mere fact of issuing an invoice or waybill to the buyer does not unequivocally indicate wholesale trade, but there are such letters from the Ministry of Finance in which the department believes that the sale formalized by these documents cannot be recognized as retail. To avoid tax disputes, you should not issue them to a retail buyer if he purchases the goods for non-business purposes, he does not need such supporting documents.

When conducting retail trade, it is necessary to comply with the Sale Rules, approved by Decree of the Government of the Russian Federation of January 19, 1998 N 55, and in particular, place in the store buyer's corner(consumer). This is information stand located in a place accessible to the buyer.

The following information should be in the buyer's corner:

• A copy of the certificate of state registration of an LLC or individual entrepreneur;
• A copy of the sheet with OKVED codes (the main type of activity must be indicated, if there are many additional codes, then they are indicated selectively);
• A copy of the alcohol license, if any;
• A message about the prohibition of the sale of alcohol to persons under 18 years of age, if the store sells such products;
• Book of complaints and suggestions;
• Consumer Protection Act (brochure or printout);
• Rules of sale (brochure or printout);
• Information about the features of servicing preferential categories of citizens (disabled people, pensioners, participants in the Great patriotic war and etc.);
• Contact details of the territorial division of Rospotrebnadzor that controls the activities of this store;
• Contact details of the head of the organization or individual entrepreneur who owns the outlet, or the responsible employee;
• If the store sells a weighted product, then a control scale should be placed next to the corner of the buyer.

Buyer's Corner is a must have for all retailers outlets, including markets, fairs, exhibitions. Only in the case of retail trade, you can limit yourself to a personal card of the seller with a photo and indication of full name, registration and contact details.

And the last - about the choice of the tax regime in the implementation of trade. Keep in mind that in the regimes and only retail trade is allowed, and in order to work under the simplified taxation system, you must comply with the income limit - in 2020 this is 150 million rubles a year.

Retail and UTII

UTII is a tax regime in which not really received income is taken into account for taxation, but imputed, i.e. supposed. In a relationship shopping facilities The amount of tax is calculated based on the area of ​​the store. For small shops, conducting only retail trade, this regime turns out to be quite fair, including taking into account the interests of the budget.

But if, for example, 30 sq. m to conduct wholesale trade, then the turnover of such a store can be more than one million rubles a day, and the tax will turn out to be miserable. Applying the same components of the tax calculation formula to wholesale trade as to retail trade would be incorrect both in relation to other taxpayers and to replenish the budget. That is why tax inspectorates always make sure that UTII payers do not replace retail with wholesale. How do tax authorities come to the conclusion that instead of retail trade, the UTII payer conducts wholesale trade?

1. Wholesale trade is formalized by a supply agreement, therefore, if the payer of the imputed tax concludes such an agreement with the buyer, then the sale will definitely be recognized as wholesale, with the corresponding additional taxation according to. But even if the contract is called a retail sale contract, and it provides for a certain range of goods and the time for their delivery to the buyer, then such trade is also recognized as wholesale. This position is expressed in the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 04.10.11 No. 5566/11.

In general, a retail sale and purchase agreement is a public agreement, and for its conclusion it is not required to draw up a written document, but a cash or sales receipt is sufficient. If the buyer asks you for a written contract of sale, explaining that he wants to take these costs into account in his costs, then this is the use of the goods for business purposes, which means that the UTII payer, concluding such an agreement with the buyer, risks falling under additional taxes and fines.

2. The main criterion for the separation of wholesale and retail trade, as we have already found out, is the ultimate goal of using the purchased goods by the buyer. Although the seller is not obliged to monitor the further use of the goods by the buyer, there are such goods, the characteristics of which clearly indicate their use in business: trade, dental, jewelry and other equipment, cash registers and check printers, office furniture, etc.

In addition, article 346.27 of the Tax Code of the Russian Federation provides a list of goods whose sale is not recognized as retail trade permitted on UTII:

• some excisable goods ( cars, motorcycles with a capacity of more than 150 hp, gasoline, diesel fuel, oils);
• food, drinks, alcohol in catering facilities;
• trucks and buses;
• special vehicles and trailers;
• goods according to samples and catalogs outside the stationary trading network(online stores, postal catalogs).

3. In some cases, tax inspectorates conclude that trade is wholesale, only for the category of the buyer - individual entrepreneurs and organizations. This conclusion is refuted by the Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation of July 5, 2011 N 1066/11 and some letters from the Ministry of Finance: “... entrepreneurial activities related to the sale of goods for cash and non-cash payments to legal entities, individual entrepreneurs, carried out as part of retail sales, can be transferred to a taxation system in the form of a single tax on imputed income.

As for such budgetary institutions as schools, kindergartens, hospitals, in relation to them, trade can be recognized as wholesale not on the basis of the use of purchased goods in business activities, but on the basis of supply contracts. Thus, the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation of October 4, 2011 No. 5566/11 left unchanged the court decision, according to which an individual entrepreneur on UTII, who delivered goods to schools and kindergartens, was recalculated taxes according to the general taxation system. The court upheld the opinion tax office that “the sale by an entrepreneur of goods budget institutions refers to wholesale trade, since it was carried out on the basis of supply contracts, the goods were delivered by the transport of the supplier (entrepreneur), invoices were issued to buyers, payment for goods was made to the settlement account of the entrepreneur.

4. It is not an unambiguous indication of the wholesale trade method of payment - cash or non-cash. Retail Buyer has the right to pay the seller both in cash, and by bank card, and by transfer to the current account. However, payment by transfer to the seller's account is often assessed as circumstantial evidence of wholesale trade.

Thus, it is safest for UTII payers to adhere to the following points when selling goods:

• Do not conclude a written contract of sale with the buyer, but issue a cash or sales receipt;
• Sell ​​the goods on the premises of the store, and not by delivering it to the buyer;
• Do not issue an invoice and waybills to the buyer;
• Accept payment by cash or card.

If among your customers there are not only ordinary individuals, it is easier to work on . In this case, you do not risk getting tax recalculation under the general taxation system.

Responsibility for violation of trading rules

Here is a list of the most common violations in the field of trade, indicating the size of possible sanctions.

There are 2 main types of trade - wholesale and retail. What is the specificity of each of them?

What is the specificity of wholesale trade?

In the legislation of the Russian Federation wholesale is defined as a type of commercial activity that involves the purchase and sale of goods for the purpose of their use in business (for example, for resale) - that is, not for personal consumption. Wholesale trade is most often carried out at the conclusion of supply contracts. Under the relevant contracts, suppliers transfer the goods produced by them or purchased from partners to their buyer within the established time limits for subsequent use in business. Thus, wholesale trade can also be called the main subject of the relevant contracts.

The buyer of goods within the framework of the wholesale is most often an individual entrepreneur (for example, a store owner) or a legal entity. But it happens that individuals also take part in the relevant contracts. True, the subsequent resale of goods for them may not be very profitable in terms of taxation. Therefore, in order to participate in wholesale transactions, citizens, as a rule, are registered as individual entrepreneurs or founders of business companies.

Strictly speaking, an individual entrepreneur is also an individual, but registered in government bodies in the prescribed manner as a business entity. But when dealing with goods (for example, if we are talking on the resale of goods purchased in bulk), an entrepreneur is most often entitled to use the taxation regime with a lower payment burden than an individual who is not registered as an individual entrepreneur.

As a rule, wholesale deliveries involve the sale of goods in significant volumes. At the same time, the cost of 1 unit of production within a large batch is usually significantly lower than if the goods were purchased in smaller batches or separately. As a result, the buyer of wholesale goods can profitably resell the purchased products.

What is the nature of retail?

The legislation of the Russian Federation defines retail as commercial activity, in which the supplier of the goods sells it to the buyer for further use of this product for the personal purposes of the person who bought the product, that is, not related to entrepreneurial activity.

The buyer of goods at retail is most often an individual. Sometimes - an individual entrepreneur, who, from a legal point of view, as we noted above, also acts as an individual. An organization can also be a participant in retail transactions if its owner, in accordance with the procedure established by law, is going to use the purchased goods not for business, but for personal purposes.

Retail sales are usually single items or supplied in relatively small batches.

Comparison

The main difference between wholesale and retail is how the goods purchased from the supplier are used by the buyer. Wholesale assumes their further involvement in the business (for example, the implementation of their subsequent resale). At retail, the purchased goods are used personally by its purchaser, members of his family and other persons to whom he can transfer the goods.

As a rule, the parties to transactions within the framework of wholesale trade are legal entities and individual entrepreneurs, quite rarely - individuals. In retail trade, individuals, in turn, take a much more visible part.

Wholesale transactions often involve the supply of large quantities of goods. Retail, on the contrary, are characterized by relatively small volumes of purchases.

Having determined the difference between wholesale and retail trade, we will reflect the conclusions in the table.

Table

Wholesale is the sale and purchase of goods. Workers in this activity provide a link between producers and consumers. Sometimes a whole organization becomes a client of a wholesale enterprise. It is essentially both a buyer and a consumer. But most often there is one or more intermediate links. While the product has completed its entire journey from the wholesaler to the consumer, it usually passes through 2-3 intermediaries (retailers).

Wholesale marketing includes any type of activity related to the sale of services and products to people who will resell them or use them for personal or business purposes.

What is wholesale?

Wholesale trade is one of the types of economic activity that contributes to the establishment of links between suppliers and buyers. During their interaction, each has its own benefit. Buyers get an affordable product, sellers get a profit.

On the this moment wholesale trade is developing very rapidly, suppliers and their area of ​​activity are expanding day by day. This is due to constant profit, good income. In addition, the emergence of new suppliers is also beneficial for buyers, as the range and competition between them is growing. This invariably leads to a reduction in the cost of production and, as a result, a decrease in prices at the final outlets.

Wholesale does not have any fixed quantity of delivered goods. A contract is concluded between the supplier and buyers, which indicates the amount and number of products. It can only be said unequivocally that trade is carried out in batches. Usually delivery is focused on the subsequent resale to the final buyer.

Wholesalers and their differences from retailers

A wholesaler is a company or an individual who carries out a related activity. It provides its services not only to retail organizations, but also to manufacturers and their sales offices.

The wholesale trade center and the people who carry out this activity differ from the retail ones in some characteristics:

• Advertising minimization. The wholesaler deals with professional customers who collect product information themselves. Only end users are interested in advertising.
• The maximum size of transactions, as well as a large trading area. Compared to retailers these parameters are several tens (or even hundreds) times higher.
• different positions regarding legal regulations and government taxation.

Sometimes manufacturers bypass wholesalers and sell goods on their own. But it is focused mainly on small enterprises. Large manufacturers prefer not to waste time looking for customers.

Wholesale trade and its essence

The wholesale trade center initially interacts with manufacturers. He goes to the sales office, where he “picks up” a certain amount of products (sometimes all goods). Then he goes to retailers, we distribute the batch between them. Again, sometimes all the goods are taken by one representative or company. After that, the products are delivered directly to the sphere of personal consumption.

The most important task of this type economic activity is the regulation of supply and demand. Trading centers, in fact, can successfully cope with it, since they are the so-called intermediate link. Some of the goods they hold, then the demand for them will increase. Also, in order to increase the supply, the products are supplied to the market in abundance.

It should be noted that the activity of wholesale trade is significantly limited. It can only work with the data that is given to it. It cannot influence the sphere of production or final marketing. And certainly it does not have any direct impact on consumers.

Wholesale functions

Wholesale trade enterprises are sources of communication between individual regions of the country, and also in a global sense, they contribute to the interaction between states, both neighboring and distant. This is their main function. But there are also minor ones:

• Stimulation manufacturing enterprises regarding the creation of new products, the modernization of old models and the widespread introduction of modern technologies.
• Participation in the creation of a range of goods and services, monitoring the state of the market.
• Taking on business risk. Some items may become unmarketable. Therefore, there will be no demand for them among retailers. It will not be possible to return the invested funds.
• Organization of warehouse operations, provision of all conditions for the storage of certain products.

Finally, it must be pointed out that the wholesale trade in products is intended for one more function. She delivers goods to retail network. Otherwise, they will not see the end user.

Retail and customer service levels

Wholesale and retail trade are very similar. Both of these concepts imply that activities related to the sale will be carried out. But retail sales - the sale of products to end consumers who will use it for personal purposes, far from commerce.

In the activity under consideration, there are several levels of service:

1. Self-service. It implies that a person will independently choose goods and their names.
2. Free selection of products. Indicates that the consumer will be offered many goods of the same purpose, among them he will choose those that he likes best.
3. Limited service.
4. Full service (as, for example, in a restaurant).

There are a huge number of retail businesses. These include various shops, catering establishments and others.