How to open a retail store in 2020: documents, equipment and step-by-step instructions for entrepreneurs

The difference between retail and wholesale

First, let's figure out what kind of trade is considered retail. It seems that everything is simple: when a lot of goods are sold at once, then this is wholesale trade, and when individually or in small quantities, then this is retail. However, this is not really the difference between retail and wholesale By law, you are considered to be selling goods at retail if the buyer uses them for personal rather than business purposes. But as a seller, you are not obligated to control what the person who bought it from you does with the product. At the same time, you cannot sell at retail, for example, commercial or cash register equipment, that is, goods that cannot be used for personal purposes.

Retail trade differs from wholesale trade and the documentation that accompanies it. When selling goods at retail, you should not issue an invoice for the goods to the purchasing organization, otherwise the transaction may be considered wholesale.

How to arrange a retail sale without consequences

One of the main rules is issuing a payment document to the buyer. This may be a written purchase and sale agreement, a cash or sales receipt, or another document confirming payment (for example, a strict reporting form or a cash receipt order). In very rare cases, no documents are needed. Let's try to figure out how to arrange a retail sale without consequences. Let's consider all possible options.

Retail sales agreement

In fact, this agreement is mandatory for any retail sale transaction. But most often it does not have to be concluded in writing. For example, with a simple purchase in a store, this is done orally. The condition for the oral conclusion of a purchase and sale agreement is the coincidence of the moments of transfer of the goods to the buyer and its payment. As soon as a cash receipt or sales receipt is issued, the contract is considered concluded, and these documents, in turn, legally confirm it.

A written purchase and sale agreement is necessary when goods are purchased, for example, in installments, that is, the moments of transfer of goods and payment for them do not coincide. A contract fixed on paper is also mandatory when selling goods by sample or remotely.

Cash receipt

When selling goods at retail for cash or using payment cards, the seller is obliged to issue the buyer a cash receipt. Since 2020, new mandatory details have been added to the check.

The list of details should also include the OFD data to which the online cash register is connected - almost all entrepreneurs should install it. Even if you have a very small retail outlet, you can quickly and inexpensively organize a workplace for a cashier-seller. The MoySklad service offers a convenient modern solution for store automation. Just connect the fiscal recorder to your laptop - now you can punch out cash receipts!

Sales receipt

A sales receipt may also serve as confirmation of the conclusion of a retail purchase and sale agreement. With some exceptions, in most cases it may not be required. You are required to issue a sales receipt to the buyer if you peddle non-food items, as well as when selling furniture, weapons and ammunition, cars, motorcycles, trailers and numbered units. If the cash register receipt does not contain such information about the product as name, article number, grade, type and other characteristics, then the sales receipt is also required when selling:

• textile, sewing, knitted, fur products,
• technically complex household goods (communications, musical equipment, electrical appliances, etc.),
• precious metals and precious stones,
• animals and plants,
• building materials.

In addition, a sales receipt is issued upon the buyer's request.

This document is drawn up in any form. On our website you can also clarify the mandatory details that it must contain.

Contents and type of permission

To obtain it, a special application is drawn up, and it is advisable to use a sample, although it is allowed to be drawn up in any form. The form is issued directly at the Rospotrebnadzor office.

The permit is represented by a paper issued by this organization, which indicates information about the entrepreneur, the type of activity chosen by him, as well as the planned place of work. Information is provided that the individual entrepreneur or company has the opportunity to engage in trade officially.

Additionally, you need to obtain permits from the SES and fire inspection. It is required to apply to these organizations and receive the necessary documents from them.

If you plan to trade on the street, you will have to contact the local administration. Employees of the institution issue permission to locate a retail outlet in a specific location in the city.

This document indicates the exact address where the applicant can work, as well as the validity period of such a permit, and often requires paying rent for the place.

Sample license for the right to retail trade in alcohol.

Trading without a cash register

Companies that pay a single tax on imputed income (UTII), as well as individual entrepreneurs using a patent taxation system, are allowed to trade without a cash register until July 2021.

Until July 1, 2021, only individual entrepreneurs without employees on employment contracts can trade without a cash register, who:

• sell products of their own production,
• perform work,
• provide services.

All others, including UTII and patent, were required to supply the cash register by July 1, 2020.

But the law still allows some entrepreneurs to work without a cash register at all. This does not depend on the taxation regime, but on the type of activity.

Taxation of retail outlets

Each entrepreneur chooses his own taxation regime. For this purpose, the simplified tax system, UTII, patents or OSNO can be used. Each type has its own characteristics, and the size of the tax, the ease of reporting, and the need to use a cash register depend on this choice.

Thus, to conduct trade, it is necessary to obtain different permits issued by various government agencies. For this purpose, certain documents are prepared, and confirmation of the legality of the activity is also prepared.

If you work without permits, this risks significant administrative liability, represented by significant fines.

How to obtain a permit for retail sale of alcohol - watch this video:

Rules for registration of price tags

In retail trade, it is equally important to follow the rules for designing price tags . If they do not comply with the form approved by the Government, or if any of them have the wrong price, this can also lead to fines.

To draw up a price tag correctly means to place on it information about the name of the product, its type and price per weight or unit (necessarily in rubles). According to the rules that came into force in January 2020, it is allowed to issue price tags both on paper and on any other medium - the main thing is that the information is clearly visible. For example, prices may be indicated on a slate board, electronic or illuminated display. In all cases, the design must be clear and uniform.

On our website you can always find out how to correctly draw up a price tag, free of charge, or fill out and print price tags online.

In a store, this document is considered a public offer, and the seller is obliged to sell the product exactly at the price that is listed in it. Failure to comply with this condition, as well as failure to comply with the rules for issuing price tags, is considered a gross violation of the law. If the price on the price tag and at the checkout do not match, this can lead to administrative sanctions, even if the store simply did not have time to change the labels.

When selling books, as well as when selling books, price tags are not needed. When peddling goods, you must have a price list indicating the names and prices of the goods. The price list is certified by the signature of the person responsible for its preparation and the seal of the seller.

Street trading permit

How to obtain a permit to sell on the street? From the point of view of the law, street trading is carried out only in specially designated places (you can find information on the city administration website). That is, an entrepreneur cannot just go out into the street, stand anywhere, lay out the goods and start selling. For this he is guaranteed to be fined.

Simply put, you can sell goods on the street only in places where the city administration allows it. However, again, you can’t just come there and start trading. The retail facility must first be approved by the administration. How is street trading regulated? Permitting documentation for individual entrepreneurs and LLCs includes documents on entry into the trade register, as well as a layout of the retail facility. Usually done in a free form, the main thing is that officials understand where the trade will be located. A permit for outbound trade is issued in a similar manner.

Only LLCs can sell alcohol and only with a license

Responsibility for violation of trade rules

If your organization is required to issue a cash receipt for every purchase, and an audit reveals that the seller did not do this, this could result in unpleasant administrative sanctions. Liability for violation of trade rules , in particular, for failure to use cash registers, is regulated by Art. 14.5 Code of Administrative Offenses of the Russian Federation. For officials, the fine will be from 1.5 to 2 thousand rubles, for individual entrepreneurs - from 3 to 4 thousand, for organizations - from 30 to 40 thousand. The same sanctions are provided for failure to issue a sales receipt in cases where the law makes this an obligation.

If the inspection authorities caught you with a discrepancy between price tags and the real cost of the goods, your store may be fined 10-20 thousand rubles, and the employee who did not issue a check will have to pay 1 to 2 thousand to the state treasury. In case of repeated violations, the consequences may be more serious, including the closure of your store.

Employees of regulatory authorities can “catch” a cashier in the wrong order of issuing change and a check. If the cashier first put in the change and then handed over the check, this may become a reason for the checker to find fault. The cash receipt must be handed over to the buyer at the same time as the change, not before or after. Otherwise, it threatens with a fine for non-use of CCP. Another common violation of trading rules that entails serious liability is that cashiers often do not give change to the buyer in change. This can be interpreted as deception of the consumer (Article 14.7 of the Administrative Code). For citizens, the fine in this case will be from 3,000 to 5,000 rubles, for officials - from 10 to 30 thousand rubles, for legal entities - from 20 to 50 thousand.

How you can get caught for trading violations

Representatives of internal affairs bodies and Rospotrebnadzor have the right to conduct a so-called test purchase (officially this operation is called a “test purchase”). Employees of Rospotrebnadzor, under the guise of ordinary visitors, come to the store and buy a certain product. Police officers can do the same, but when checking them, two more people must be present who are also shopping. Rospotrebnadzor checks stores for compliance with trade rules, and the police check them as part of operational search activities. After completing a test purchase, inspectors are required to introduce themselves, present their identification and the order on the basis of which the event is being carried out. This order must mention the inspector himself, otherwise the test purchase can be considered illegal.

Tax officers have the right to make test purchases only together with police officers. Tax inspectors can check the presence of a cash register and the rules for its installation, but not the rules for issuing a check. So, if an inspector made a test purchase without representatives of the internal affairs bodies, this event is illegal.

The reason for a test purchase may be a complaint from any of your customers. Sometimes these methods become methods of competition. You may not even suspect that inspection bodies are coming to your store. And the only recipe for peace that can be here is to follow all laws and rules always, every day, even if it seems that there is no reason to worry. And if something is not clear, be sure to find out.

Goals and objectives of retail trade

In many ways they overlap with the functional purpose. The main problems that can be solved thanks to the existence of individual sales can be considered:

1. Purchasing products from a wholesaler or manufacturer and preparing them for sale at a retail outlet.
2. Demonstration of ready-made samples from a large assortment to reveal the quality and features of the goods.
3. Delivery of orders, if this is required by the form of work.

The most important goal of retail facilities is to maintain the correct balance between supply and demand. This is the law of business, and when the scales tip in favor of one of the parties, business organizations suffer losses, and the buyer does not get what he needs.

How to choose the right code for registering an activity

In order not to make a mistake with the choice of code, you should accurately and in detail study all the details regarding the decodings and features of OKVED. In addition, it is necessary to study the Russian legislative framework regarding encodings.

To date, the KVEDs have been somewhat supplemented and expanded, so it is extremely important to first study the legislation in the field of regulatory mechanisms in the legal field of the Russian Federation:

1. Letter No. SA-4-14/16465 of the Federal Tax Service registered on August 18, 2014.
2. Letter No. ED-4-2/21612 of the Federal Tax Service registered on October 20, 2014.
3. Relation No. 03-01-15/41388 of the Ministry of Finance of the Russian Federation.
4. Order of the Russian Standardization Chamber No. VR-101-26/6366, registration 08/07/2014.
5. The order published by Rosstandart on September 30, 2014 No. 1261-st regulates the transition to OK 029-2014 after 2016.

In this case, it is necessary not only to study theoretical issues, but also to accurately determine the name and essence of the type of retail that needs to be included in the Register. For example, these are the following retail outlets.

Cosmetics store

This type of business corresponds to code 52.61.2, which contains the possibility of working through online stores.

Auto parts store

Trade operations for the retail sale of automobile parts, assemblies and accessories are carried out using code 50.30.

Store of audio-video equipment, household appliances

The most comprehensive option for this type of business is code 52.44.6.

Pharmacy

Retail trade in medicinal products and the manufacture of pharmacological forms, which is what the modern pharmacy chain actually is, belongs to classification 52.31.1, 52.32 and 52.33.

In accordance with the presented classification features, in the modern KVED register it is possible to enter and register any type of activity. For this purpose, legislative changes, clarifications and additions at various levels of regulation of foreign economic processes are provided.

UTII

Retail trade on UTII is the optimal solution for small companies. At one time there were active discussions about the abolition of imputation, but there is no consensus on this issue and the special regime is in effect until 2018. The disadvantage of UTII is that not all trading enterprises can apply it (restrictions on area, number of vehicles, type of activity and some other indicators).

The UTII rate is 15%. Imputed income is determined by multiplying the amount of basic profitability (each type of activity has its own), a physical indicator, the calendar time of application of the special regime and 2 coefficients. One coefficient is the deflator, set by the government. The second coefficient is set by local authorities, taking into account the attractiveness and profitability of business types.

Business form

We decide on the form of conducting activities. You can become an individual entrepreneur (IP) or establish a trade organization that has the rights of a legal entity. For conducting activities, these forms have positive and negative sides. The package of documents required to obtain a trade permit depends on the chosen type of business.

Whether it is necessary to obtain additional documents largely depends on the choice of the form of activity and the range of goods. Thus, it is easier for individual entrepreneurs to maintain accounting records; they do not need to adhere to the procedure for conducting cash transactions; the entrepreneur has the right to keep all the proceeds. But you shouldn’t be too happy, since individual entrepreneurs are prohibited from trading in alcoholic beverages, and restrictions apply to them.

A legal entity is obliged to hand over proceeds from trading to a banking institution. The advantage is that a legal entity can obtain a trade permit to sell almost any product. The main thing is that the product is not prohibited for circulation in the country.