Wholesale trade company. What is retail and wholesale trade and their differences

One of the main tasks of trade is to ensure the effective movement of goods from producers to end buyers (consumers). In many cases, such a movement of goods cannot be carried out without the participation of wholesale trade, which is designed to ensure the appropriate accumulation of the necessary goods and their movement in space and time.

Generally, wholesale is understood as any activity for the sale of goods or services for their further resale or industrial use. In this case, the wholesaler can be both an individual and a company. It is only important that the main activity is wholesale trade.

Main functions of wholesale trade

The main functions performed by the wholesale trade are:

Collection and processing of information about demand, buyers and offers;

Purchase and formation product range. The wholesaler has the opportunity to purchase goods of the widest range in large quantities from different manufacturers;

Selection, sorting and formation of the most acceptable supply lots for the buyer. The wholesaler, on the basis of large batches of deliveries, forms small ones, if necessary, sorts them, packs them, etc.;

Warehousing and storage of goods;

Transportation of goods. Sometimes wholesalers provide direct delivery of goods to the places of their sale;

Participation in the promotion of goods on the market;

Risk distribution. Wholesalers take the risk of theft, damage and obsolescence of stock;

Financing of deliveries and sales. This can be either an advance payment for the delivered goods to the manufacturer, or a credit to the seller or buyer;

Provision of consulting services.

The number of listed functions and the level of their implementation depend on what form of wholesale trade is implemented.

Who carries out wholesale trade?

Wholesale trade can be carried out by both commodity producers and various commercial wholesale firms. Agents and brokers are directly involved in wholesale trade.

Direct Wholesale

Direct wholesale trade is carried out by commodity producers. They do this when they believe that in this way they can ensure the most effective sales policy.

In the conditions of direct wholesale trade, commodity producers usually create their own trade branches or trading offices. They may also outsource wholesale to sales departments.

Trade branches or offices create stocks of the company's goods and ensure the implementation of a wide range of wholesale trade functions, as discussed above.

Commercial wholesalers

Commercial wholesalers are independent firms that acquire ownership of a product for the purpose of reselling it. Such firms can perform both all the functions inherent in wholesale trade, which were mentioned above, and some of them. In the first case, they talk about commercial wholesalers ah with full service, and in the second we are talking about commercial wholesalers with limited service.

Full service commercial wholesalers

Full service commercial wholesalers carry out a certain set of functions inherent in the wholesale trade. These firms are of two types:

Wholesale firms serving retailers;

Wholesale firms serving mainly commodity producers.

The widest and most complete range of services is provided by firms of the first type.

Limited service commercial wholesalers

These wholesalers provide a limited range of services to their suppliers and customers. Among them are usually distinguished:

Firms that sell limited-range products to retailers for cash. The latter themselves carry out the shipment and transportation of products;

Firms that sell goods for cash and supply them themselves;

Firms that, after receiving orders, find a supplier who directly ships the goods to the consumer;

Firms that supply limited-edition, brand-name products in small quantities and charge retailers only for the products sold;

Producer cooperatives;

Companies that send out catalogs of limited-edition products and ship them after they receive an order in the mail.

Dealers

A dealer can be an individual or a company that is an intermediary in trade transactions for the purchase and sale of goods, valuable papers, currencies. Such an intermediary acts on its own behalf and at its own expense. The dealer receives his income due to the higher selling price of goods compared to the purchase price.

Distributors

A distributor is an independent commercial firm that conducts its business by purchasing in bulk from manufacturers with a view to reselling it primarily for use in manufacturing process. Distributors, as a rule, establish direct long-term relationships with manufacturers and buyers of products. Relations between all parties involved in the process of sale and purchase are governed by the agreements concluded between them. Such agreements, in particular, stipulate the amount of markups (discounts) to wholesale price the goods being sold. Due to markups (discounts), the distributor's income is formed and all his expenses are compensated.

Agents and Brokers

Agents and brokers carry out certain functions of the wholesale trade without having ownership of the goods they offer for sale.

Manufacturers' agents usually represent several manufacturers whose products are complementary and non-competitive. The main purpose of brokers is to bring together buyers and sellers of goods to complete transactions. Unlike commercial wholesale firms, which make a profit from the goods they own, agents and brokers work for commissions or payments for their services.

The use of agents and brokers allows the producer to increase sales of goods with limited resources and knowing in advance what costs associated with sales, he will incur. In addition, qualified sales personnel are connected to the sale of its goods.

Wholesale trade in the Republic of Belarus

The main wholesalers are:

Wholesale bases and various associations (wholesale and marketing, trade and purchasing, wholesale and retail) systems of the Ministry of Trade;

District, inter-district, regional and republican bases of Belkoopsoyuz;

Wholesale bases of the working supply system;

Sales departments of large industrial enterprises.

Wholesale trade is also carried out by various commercial firms, sales agents manufacturers and brokers. However, the participation of the latter in wholesale trade is insignificant.

The main decisions of wholesalers

Wholesalers accept the most various solutions aimed at ensuring efficient trading activities. Among these solutions, the main ones are:

Establishment target market, i.e., identifying the main group or groups of buyers for whom the offered goods are intended;

Determining the range of goods that most fully takes into account the interests of both the wholesaler and his customers;

Identification of the most appropriate set of additional services;

Establishment of the most acceptable price for the offered goods both for the wholesaler and for its buyers;

Ensuring an effective policy for promoting products on the market;

Establishing the best location for a trading wholesaler.

The essence of wholesale trade.

Role and functions wholesale trade .

exchange form wholesale trade .

Essence and content of procurement work.

Purchasing goods at wholesale fairs and wholesale markets.

Types of wholesalers.

The impact of wholesale and retail trade.

Types and forms of wholesale trade.

Analysis of the sale of goods and serviceswholesale enterprises .

Analysis of the implementation of the plan and the dynamics of wholesale trade.

Wholesale isform of relationship between enterprises, organizations in which economic relations for the supply of products are formed by the parties independently.

Wholesale— product political parties. Most often, product, bought from a wholesaler, is intended for subsequent resale. But it is also not uncommon for buyers to be large consumers. product.

Wholesale -public benefit activities, including sales goods to organizations that purchase them for use in their own business or for resale.

Wholesale -one of the forms of commodity circulation, through which economic relations are carried out between economic enterprises.

Wholesale -purchase and sale of goods in the order of direct relations between manufacturers and consumers as well as through wholesalers.

The essence of wholesale

Wholesale trade provides services to manufacturers of goods and retail. As a result of its activity, the product approaches the consumer, but does not yet fall into the sphere of personal consumption.

The most important task of wholesale trade is to systematically regulate commodity in accordance with demand. The objective opportunity to successfully solve this problem is due to the intermediate position of wholesale trade: a significant part of commodity resources is concentrated in it, which makes it possible not to be limited to passive operations, but to actively influence the sphere of production, retail and through it - to the sphere of consumption.

Wholesale trade, like no other link associated with the sale of goods, is able to actively regulate regional and sectoral markets through the accumulation and movement of goods. This direction work and should take a decisive place in all its activities. Wholesale enterprises are called upon to improve product distribution, develop a centralized supply and circular delivery of goods. Currently, along with the positive in the activities of wholesale enterprises, there are significant shortcomings. Often deadlines are missed supplies goods, contractual obligations in terms of the volume, assortment and quality of the supplied goods are violated.

From work Wholesale trade largely depends on the efficiency of the functioning of the entire national economic complex, the balance of the domestic market, and the satisfaction of the growing needs of people. Under the new economic conditions, the scope of wholesale trade will be significantly expanded. The strengthening of the role of commodity-money relations is associated not only with the development of wholesale trade in consumer goods, but also with the transition to wholesale trade in means of production. These two forms are becoming the most important channels for the planned movement of material, technical and commodity resources.

Main indicator economic activity enterprises and organizations of wholesale trade - wholesale turnover. He is sale consumer goods and industrial purpose for subsequent sale to the population, as well as supply for off-market consumers and export. Wholesale turnover reflects the transition of goods from the sphere of production to the sphere of circulation and their movement within the sphere of circulation. Its volume, structure, types and forms of commodity circulation predetermine other important indicators of economic activity.

The main goal of analyzing the trading activity of wholesale enterprises is to identify, study and mobilize reserves for the development of trade, improve customer service, and improve commodity circulation.

In the process of analysis, it is necessary to assess the implementation of plans for wholesale turnover and delivery of goods to customers; study them in dynamics; identify and measure the influence of factors on the development of wholesale trade; study the causes of shortcomings in trade and commercial activities, if any, and develop measures to eliminate and prevent them; determine strategy and tactics marketing activities wholesale enterprise. The analysis should show how the wholesaler in its economic activity takes into account the socio-economic development of the region served, production capabilities industrial enterprises and other suppliers, their availability of commodity resources, the volume and structure of the expected receipt of goods from other regions of the republic, near and far abroad.

Wholesale trade covers the totality of commodity resources, which are both means of production and commodities. In wholesale trade, the product is purchased by large political parties. Wholesale trade is not related to the sale of products to specific end consumers, i.e. it allows manufacturers, through intermediaries, to market the product with minimal direct contracts with consumers. On the commodity market wholesale is an active part of the sphere of circulation. Therefore, the study of the typology of wholesale trade enterprises is relevant and provides an opportunity to navigate the industrial market well.

Wholesale trade is an important lever for maneuvering material resources, helps to reduce excess stocks of products at all levels and eliminate the shortage of goods, and takes part in the formation of regional and sectoral commodity markets. Through wholesale trade, the influence of consumers on producers increases; in turn, the manufacturer himself selects consumers.

The typology of forms of wholesale trade enterprises is not characterized by a wide range, although it is of interest as a set of significant elements, each of which has its own organizational and legal features, target orientation and methods of work in the industrial market.

The wholesale trade system solves the most important issue for any society - employment and employment of the population, which, due to the progressive course of structural economic reforms, is mostly in the position of unemployed.

The current state of development of wholesale trade needs to solve such a problem as the formation of market infrastructure elements. In the current economic conditions, there is a catastrophic lack of storage and retail space. This is due to the fact that the old squares are concentrated in the hands of a few former large state organizations, and they, in turn, dictate merchants high prices for the rent of these premises. The structure of transport is outdated both morally and physically, and for the acquisition newest species mobile transport not enough money.

Wholesaling includes any activity of selling goods and services to those who purchase them for the purpose of resale or professional use. wholesale merchants differ from retail in the following characteristics:

The wholesaler pays less attention to promotion, store atmosphere, and the location of his outlet;

The wholesaler deals primarily with professional clients and not with end-users;

Wholesale contracts are usually larger in volume than retail ones;

The wholesaler's trading area is usually much larger than that of the retailer;

Legal regulations and tax policies for wholesalers and retailers differ.

Wholesalers ensure the efficiency of the trading process. Small producer with limited financial resources it is not possible to create and maintain a company by direct analysis of market conditions. Even with sufficient capital, the manufacturer prefers to direct funds for development own production, not on firm wholesale trade. Wholesalers are almost always more efficient due to the size of their operations, more retail business contacts and the availability of special knowledge and skills. Retailers dealing with a wide range of products usually prefer to buy the entire set of products from one wholesaler, rather than piecemeal from different manufacturers.

So, both retailers and manufacturers have every reason to resort to the services of wholesalers. With the help of wholesalers, you can more effectively perform the following functions: promotion of sales of goods. Wholesalers have a sales force that helps the manufacturer reach many small customers at a relatively low cost. The wholesaler has more business connections. , as a rule, trusts the wholesaler more than some distant manufacturer;

Procurement and assortment formation. The wholesaler can pick up the product and form the necessary product, saving the client from significant hassle. Breakdown of major political parties into small ones. Wholesalers provide customers with significant cost savings by purchasing goods in bulk, breaking up large political parties into small ones. Warehousing. wholesalers store inventory, thereby contributing to the reduction of the corresponding costs of the supplier and consumers;

Financing. suppliers finance their customers by providing them with a loan, and along with suppliers, issue orders in advance and pay bills on time;

Risk acceptance. Taking ownership of the product and bearing expenses in connection with its theft, damage, deterioration and aging, wholesalers simultaneously take on part risk. Providing market information. Wholesalers provide their suppliers and customers with information about the activities of competitors, suppliers x, dynamics prices etc. Management services. Consulting services. The wholesaler helps retailers improve their operations by participating in store layout design, product display, salesperson training, and companies accounting and inventory management.

The rapid development of wholesale trade in last years due to significant trends in the modern economy:

growth mass production goods on large enterprises remote from the main users of the finished product;

an increase in production volumes for the future, and not to fulfill specific orders;

an increase in the number of levels of intermediate producers and users;

an increasing need to tailor products to the needs of intermediate and end users in terms of quantity, packaging and variety.

Transportation. Wholesalers provide faster delivery of goods. They are closer to customers than product manufacturers.

Encyclopedia of the investor. 2013 .

See what "Wholesale" is in other dictionaries:

Wholesale- Wholesale trade in consignments of goods. Most often, goods purchased from a wholesaler are intended for subsequent resale. But also often the buyers are large consumers of goods. Wholesale is ... ... Wikipedia

Wholesale- See trading wholesale Dictionary business terms. Akademik.ru. 2001 ... Glossary of business terms

wholesale- Trade in goods with their subsequent resale or professional use. [GOST R 51303 99] Trade topics ... Technical Translator's Handbook

WHOLESALE- trade in large quantities of goods, sale to wholesale buyers who consume goods in significant quantities or sell them then at retail. It is carried out through a network of wholesale and small wholesale buyers of intermediaries (dealers), at wholesale prices ... Legal Encyclopedia

WHOLESALE- WHOLESALE, part domestic trade, covering the sale of large quantities of goods by enterprises manufacturers to retailers, and the means of production to enterprises consumers of these products. Type of wholesale trade transaction ... ... Modern Encyclopedia

WHOLESALE- part of domestic trade, covering the sale of large consignments of goods ... Big Encyclopedic Dictionary

Wholesale- sale of goods for their industrial use or resale ... Glossary of Crisis Management Terms

WHOLESALE- (wholesaling) Selling goods to distributors, not final consumers. Wholesalers usually deal in larger volumes of goods than retailers: they break up large lots and sell in smaller lots than they buy ... ... Economic dictionary

A ready-made business in the wholesale trade is now considered a promising direction. Since the niche is not yet filled, by investing in wholesale now, you can pay off, on average, in 2 years. Therefore, the sale of a ready-made business is in great demand.

Wholesale trade involves working directly with manufacturers or large wholesale companies. Buying a wholesale business in Moscow means becoming an intermediary between the manufacturer of goods and retail chains, private organizations.

Before you buy ready business in Moscow and the Moscow region, it is worth deciding on the group of goods that you will supply. Market analysis will identify the most popular product groups and the level of competition in the wholesale environment. By identifying, for example, on open network sites like Avito, the prices of goods in the selected area, you can attract customers by setting a lower market value among competitors. If the business does not yet have its own customer base, to attract attention, ideas should be developed that are attractive to customers, for example, a discount system.

Before you buy a wholesale business, remember that when working with food, you need to take into account their terms and conditions of storage and transportation. Another important condition work in the field of nutrition - preservation of the presentation. This area is the most difficult to work, however, very profitable.

Sale of business wholesale trade in Moscow and the Moscow region from the owner

Wholesale trade is associated with large investments. First of all, it is the rent or purchase of a warehouse and installation necessary equipment. It is relatively inexpensive to rent empty premises from organizations in Moscow. When choosing an area, it is worth considering how convenient it is for trucks to drive up to the place of unloading goods.

If a turnkey business is being sold, in order not to have to increase the expense item for equipment after the purchase, it is worth checking the availability of cargo and weight equipment, various shelves, racks, racks and how conveniently they are located. For a certain category of goods, the presence of refrigerators and freezers. A wholesale business plan should consider all factors.

As a rule, warehouse and office are the same premises. The office should also be equipped with everything you need.

If you decide to buy a wholesale business in Moscow, when drawing up a plan for the purchase of goods, consider all possible risks. Unlike retail, wholesale is a large consignment of goods that must be sold. So that the goods do not stay in the warehouse, in the case of food products, do not deteriorate, experts advise to accurately calculate the season, the number of orders, and the popularity of the goods. Also, drawing up a detailed contract with suppliers that takes into account all the nuances will help protect yourself.

Buying a business wholesale: a ready-made business

Summarizing, what are the pros and cons of selling a ready-made business? Of the indisputable advantages - weak competition, high turnover of goods, work without intermediaries. Risks: supply of low-quality goods from the manufacturer, damage during transportation, inflation, which increases the price of goods and reduces demand, insolvency of customers. If all possible risks are taken into account at the planning stage, financial losses can be minimized, thereby making the ready-made wholesale business as efficient as possible.

In cooperation with Altera Invest, you will be able to realize your idea and buy wholesale business in a short time, taking into account all the legal subtleties.

There are two main types of trade: retail and wholesale. What is each of them, what features does it have, and for what purposes is it most suitable?

First of all, the key difference is in the volumes and types of sales. In bulk, we sell, as a rule, large consignments of goods or services that the buyer needs to maintain entrepreneurial activity. Retail, in turn, is already in the sale to end consumers, individuals. It can also be not only single, but also large - it all depends on their needs and desires.

Principles of wholesale trade

Wholesale: what is this form of trade and what features does it have? In it, each buyer goes through the identification procedure, that is, a contract is concluded with each of them. Wholesale buyers are, as a rule, individual entrepreneurs or legal entities. They trade for the sake of own business, and each has its own specific goals. This can be both the production and consumption of goods, or their subsequent resale. Most often, goods purchased in bulk are used specifically for resale.

That is, in wholesale trade, the main transactions take place between entrepreneurs and organizations. are sold not for the needs of the end user, but for business purposes. The main feature of wholesale trade is the mandatory identification of the buyer.

Scheme and examples

It is easier to understand what wholesale is, you can use specific examples. The main wholesalers are the manufacturers themselves, it is they who stand at the origins of the financial "chain". They both directly create their products and sell them on the market. This product can be very different: clothes, shoes, Appliances, cosmetics, souvenirs, food, etc.

In most cases, manufacturers resell products to other wholesalers, that is, dealers, and those to other resellers. Before the product gets to the final buyer, it goes through many stages of resale. How much depends on the product itself and on financial condition market on this moment. At the other end of the chain is a retailer - it is he who sells products to the average consumer.

The benefits of wholesale

Despite the impressive volumes, wholesale trading from a warehouse is much easier than retail. There is no need for time-consuming advertising or other marketing costs that can keep the buyer. Sales volumes can be stable, or the product can be sold individually - it all depends on the goals of the seller. In any case, when proper quality and good demand, shipment and purchase of large consignments of goods will be carried out constantly.

Another difference is in the way taxes are paid. Wholesale trade enterprises can be subject to both general and simplified taxation systems (OSN or STS, respectively). But in general, the principles of taxation for wholesalers are much simpler than for retailers.

The "nightmare" of any retailer is a customer who is dissatisfied with the quality of the product or the service provided. The situation can be very unpleasant, up to tantrums and trials in court. Wholesale buyers do not behave this way, because they have a contract in their hands, and in it there are clearly defined conditions and rules for the behavior of the parties in the event of a conflict.

Retail sales

Speaking about what wholesale and retail are, one main difference can be noted: if in wholesale a product can go through several stages of resale, then in retail such a situation is excluded. The goods are intended not for further resale, but for direct use by the consumer.

Buyers themselves create demand for a particular product and dictate the needs of the market. Retailers - a category that has best opportunity study and analyze this demand and build their activities in accordance with it.

Where and how are goods sold at retail?

There are a lot of options here. The sale of goods and the provision of services can be carried out both in the store and on the street, as well as at the buyer's home. Methods are also different: by mail, via the Internet, in personal selling or by phone.

The seller in the retail sales system is in direct contact with the buyer. That is, he has to take into account the tastes of each consumer, to please him and in every possible way to facilitate the purchase. And in case conflict situations- deal with complaints.

The retailer has a lot of risks too. For example, having to have poorly selling products on the counter - thus, the buyers get the impression of a wide range and potential choice. On the other hand, there is a risk of damage to goods that were not sold on time. In addition, you have to make financial concessions: for example, selling a product at a low price, often at cost, so that the buyer buys other products.

However, all this has reverse side- after all, the markup on retail goods much higher than wholesale. This means that the profit from such sales will be much greater.

Requirements and features of sales

It is not enough to understand what wholesale is and what retail is - you need to analyze all the key features of these types of sales and understand what problems you may encounter in the process of this activity.

Differences

What are the differences between wholesale and retail?

1. Various assortment. The retailer works with a small assortment of a particular supplier, the wholesaler - with a wide range, from different suppliers. The average wholesaler has from 5000 positions in assortment matrix. What is a small wholesale? This is when there are from 100 to 1000 items in the assortment, depending on the specifics of the product itself.
2. Various volumes. Wholesalers have to work only with large volumes and wholesale prices. In addition to tangible profits, this entails more serious financial investments in initial stage, as well as more big problems in case of failure.
3. different logistics. This area is the most "problematic" for the wholesaler, because he has to face many difficulties for each type of product: storage, availability, customs clearance, staff. If it's about seasonal goods, still more complicated.
4. Various turnover. If we are talking about gigantic volumes, but at the same time low turnover, the wholesaler must have a huge warehouse to store his goods. In general, everything is simple here: the faster the turnover of goods, the higher and more stable the profit. Any delays here are fraught with a loss - for example, due to the cost of storage, accounting, wages for warehouse staff, etc.
5. Various planning criteria. In the field of wholesale purchases, the seller deals not only with large profits and serious commodity flows, but also with a large financial leverage. It is important to calculate, with the maximum guarantee, the volume of future sales, to be sure that the product will be sold at a certain time, and also to have a guaranteed profit for the purchase of a new product.

Problems in retail and wholesale trade

Nothing is perfect, both retailers and wholesalers face challenges. However, wholesalers have to bear more serious losses. With what it can be connected?

• There is no trust of creditors, and therefore no opportunity to get leverage. There may be problems with payment for the previous batch of goods or the purchase of the next one.
• Illiterate planning, resulting in the accumulation of excess goods lying in the warehouse as "dead weight".
• Unstable work with retailers. This can be a sudden increase in the volume of their work, as well as the termination of activities or the decision to completely change the range. In any case, it is not pleasant enough - after all, the wholesaler has planned certain volumes and will suffer serious losses if they are not sold.
• Supply interruptions. It happens that the goods purchased at the wholesale price are not ready in full. Or there were problems with its shipment at customs. Or at the stage of transportation there was a force majeure. The consequences of all these troubles affect a wide range of customers. AT retail such situations also happen, but they are not so large-scale.
• Human factor. We are all human and everyone can make mistakes. For example, by ordering the wrong item from the catalog or by doing Worse, when the customer is working incorrectly, as a result of which he leaves for a competitor. All this must be strictly monitored in order to avoid serious problems with the budget.

Summing up

What is wholesale and what is retail, figured out. What problems can be encountered in each type of activity is also clear. As well as the obvious advantages of each of the types of sales. On the other hand, where the fine line between wholesale and retail lies, the criterion is purely individual. For purchases in bulk, the minimum amount can be determined in each individual case by the seller - be it ten or a thousand items.

In general, it can be said that trading in bulk is easier, since the terms of trade are regulated by the contract. But on the retail markup, you can earn more.

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 for UTII payers in case of incorrect registration of retail sales;
• What is the responsibility for violating the rules of trade.

For our users who have chosen retail trade as their activity, we have prepared the book "Retail Store" from the "Start Your Own 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 molluscs
• - 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). it 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 only retail trade is allowed in the regimes and, 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: “... business activities related to the sale of goods for cash and non-cash payment legal entities, individual entrepreneurs, carried out as part of retail sales, can be transferred to the 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 individual entrepreneur on UTII, which delivered goods to schools and kindergartens, taxes were recalculated 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.