“Caution, decorated”: top of the strangest New Year trees and more | Petrozavodsk SPEAKS

Seasonal trade in Christmas trees begins in mid-December, but preparations need to be made now. The sooner a contract for the supply of trees is concluded, the cheaper they will cost. To organize bazaars, you need to obtain individual entrepreneur status and permission to locate a retail facility. The seller must have documents confirming the delivery of the batch of Christmas trees.

Favorite family holidays are approaching - New Year and Christmas. This means that live Christmas trees, pines and firs will again be in price. With the right approach, this seasonal business allows you to make good money.

Where to begin

Trade in Christmas trees must be carried out legally. The best way is to register an individual entrepreneur. OKVED code 47.89 or 47.99 – retail trade outside stores (in markets, in tents, with home delivery) of other types of goods. The optimal tax system is the simplified tax system (6%). You can register an individual entrepreneur at the tax office using permanent or temporary registration, and if you have an electronic signature of an individual, via the Internet.

In addition, it is necessary to agree on the location of the Christmas tree market. Every piece of land has an owner - a private person or the state. And you will have to negotiate with whoever owns or manages this site.

If a point is planned to be opened on the market, the businessman must go to the market administration and sign a lease agreement for the place. Another thing is the Christmas tree market on municipal land. Permission to organize such a retail outlet must be obtained from the local administration.

Typically, the municipality allocates certain places for such bazaars. But you can offer your own by submitting an application to the administration for the placement of a non-stationary trade facility. It must be accompanied by a plan of the city or district on which the desired site is marked. It is better to find out in what form it will be required from the administration.

Christmas tree storage

Decide on storage issues in advance. The product is quite large and requires a large area for storage. When choosing a trading location, you need to pay attention to whether there is space for organizing a warehouse. You can position yourself near the market and negotiate with the local security. Or store Christmas trees in a shopping center parking lot, a guarded parking lot. If this is not possible, then you need to organize a protected area yourself.

This problem is much easier to solve if you sell Christmas trees from a car. The goods will be stored inside the truck. But then consider the cost of renting a car.

Organization of a retail space

The trading place must meet the requirements of the administration and fire inspection. Once you start trading, you should be prepared for inspections, especially from firefighters.

The requirements are:

The trading area must be fenced. In recent years, city authorities have required that Christmas tree markets be decorated in the same style, including the installation of special fencing. And these are additional expenses, sometimes very significant;
there must be a sign like “Christmas Bazaar” or “Trade of Christmas Trees”;
a sign with the entrepreneur’s name and phone number is required;
there must be a price list or at least an indication “Price from *** rub.”;
A cash register is required.

In the trade tent it is necessary to have:

axe;
saw;
roulette;
fire extinguisher;
packaging material: ropes, nets, etc.

Photo: example of Christmas tree bazaar design

The seller must have all the papers that give him the right to sell this product in a given place:

agreement with the landlord - private owner, market or city (settlement) administration;
if the outlet is on private territory - a copy of the document confirming the ownership or possession of the lessor;
an agreement with the forestry department or farm where the Christmas trees were purchased;
packing list;
the acceptance certificate, if it was drawn up;
price-list;
book of complaints.

Types of Christmas trees

You can find different types of fir trees on the market. Recently, the most popular are:

Danish;
Nobilis firs;
Regular spruce;
Pine Crimea mix.

They differ in the type of branching, color, appearance and size. If you decide to start selling Christmas trees before the New Year, you should familiarize yourself with their features in more detail.

Danish spruces have an impeccable shape and are distinguished by dark green needles. They are in great demand due to their symmetrical cone shape. The needles of these trees do not fall off, even if they are kept indoors for a long time at room temperature.

Nobilis fir is famous for its blue-green color. If you look at the tree from a distance, it seems that it is slightly covered with frost. This breed, just like the Danish one, stands indoors for a long time and does not crumble.

Regular spruce is denser than Danish spruce, but has thin branches. Rich green color and dense needles are the distinctive features of this forest beauty.

Pine is a classic budget option. Such specimens are always in great demand. If you choose a tree with dark green fluffy needles, it will stay in your house throughout the New Year holidays and will not lose its appearance. ? Try to engage not only in trading, but also in growing coniferous trees of different species. You can earn a good income from selling such goods. Your clients will be not only individuals, but also companies that engage in landscape design.

Where to go in Moscow

Before every New Year in Moscow, about 200 bazaars sell Christmas trees. The locations for their placement are determined by district prefectures. Tenants of the allocated plots are determined at a public auction organized by the City Department for Competition Policy. The winning bidder receives a plot of land for rent for 5 years, but can only use it during the Christmas tree market - from December 20 to 31.

Usually all the good places have been rented out for a long time. Moreover, tenants often do not open markets themselves, but rent out plots to real Christmas tree sellers.

You can also consult the Department of Trade and Services of the city of Moscow - it is in charge of markets, including weekend ones. Perhaps there are places to sell Christmas trees on their territory.

Where to buy Christmas trees wholesale?

To find a wholesale supplier of Christmas trees, you don’t need to go looking for conifer nurseries.
Just open any search engine and enter “Sale of Christmas trees for the New Year” in the search bar. Next, from dozens of coordinates of foresters who want to conclude an agreement for the supply of Christmas trees, you will choose the most suitable one for you. It's simple! If for some reason you do not need a large batch of fir trees, it is worth looking for the addresses of farms that grow spruce no worse than large forestries, but offer conifers for sale in small wholesale.

Purchasing Christmas trees: where to find low prices

Spruce and pine trees are grown specifically for cutting on New Year's Eve, and trees are also sent for sale after thinning coniferous plantations or clearing forest roads. You can buy them wholesale from forestry enterprises, farms, and nurseries, which are found in any region. For information, you can contact the territorial division of Rosleskhoz.

Offers can also be found on the Internet - on advertisement portals, in catalogs of wholesale companies or on farm websites.
Prices depend on the type and height of the tree, as well as the size of the lot. The most popular products are spruce and pine trees 1.5-2.5 meters high. Average prices are presented in the following table. Table 1. Average prices for live Russian fir trees and pines with a height of 1.5 to 2.5 m in 2020 (in rubles per piece).

Quantity, pcs.	Pine	Spruce
100 to 1000	120	140
More than 1,000	80	110

Source: agroserver.ru, elisnab.ru, avito.ru

Note. For a fee, many sellers offer trees to choose from.

In addition to Russian spruce and pine trees, suppliers offer coniferous trees from Scandinavian countries, Estonia and even Canada.
They are significantly more expensive and are positioned as a higher quality class. Table 2: average prices for imported coniferous trees in 2020 (in rubles per piece).

Height	1,25-1,5	1,5-1,75	1,75-2,0
Canadian or Danish fir / Fraser fir	3 900	4 900	5 900
Danish fir/Nordmann fir	2 000	3 000	4 500

Source: festima.ru, cveti-piter.ru, avito.ru

Reference. Fraser fir is a premium version of the New Year tree. It is highly durable - up to a month in room conditions. The needles are not prickly and do not fall off when dry. There is no tiered distribution of branches. It can also be planted in your own garden plot.

It is profitable to import Christmas trees from abroad, provided that the batch is large - from 1,000 pieces. However, this is not only associated with high costs, but also with additional difficulties. There is a procedure for customs clearance of cargo and sanitary control. Therefore, such trees are often purchased from suppliers in Russia. small wholesale batches (15-20, less often - from 50 pieces).

Photo: plantation of New Year and Christmas trees. Source: LloydTheVoid/pixabay

Purchase of goods

If you decide to sell Christmas trees, then you definitely need to find a reliable partner from whom you will purchase goods. The search for potential suppliers should begin in advance in order to choose the most profitable option. Felling in the forestry enterprise is permitted from December 1st.

The most common types of Christmas tree suppliers:

Forestry.

Most often, Christmas trees are purchased from forestries. They are found in almost every region. Remember a simple rule: the further you are from the city, the lower the prices and the better the quality of the goods. The minimum lot size in the forestry is 100 trees. Payment terms may be different: 100% prepayment or splitting the amount into 2 parts: one is paid when signing the contract, the other when the goods are shipped.

Farms.

Here you can purchase small quantities of goods.

Wholesalers.

You can purchase goods from intermediaries. This scheme increases the purchase price of Christmas trees, but frees the entrepreneur from all the worries associated with finding a supplier and transporting the goods. Keep in mind that your markup on the product will be small.

The normal markup for one Christmas tree is 80-100%. This means that having purchased goods for 60 thousand rubles, you can count on revenue of 120 thousand rubles if you sell all the goods.

The minimum order starts from 100 pieces, and their cost depends on the country in which they are purchased. Russian pine trees cost 100-150 rubles apiece. Spruces are more expensive. Trees grown abroad cost significantly more. Most often, spruce is purchased from Denmark, Canada, and Estonia. But the prices for such trees are more expensive, and not everyone can buy them.

Sometimes entrepreneurs are mistaken in believing that selling a more expensive product will allow them to earn more. But this rule does not always work. So be sure to consider the solvency of customers before purchasing expensive goods.

Delivery

The delivery of coniferous trees is most often undertaken by the supplier. But pick-up is also an option, especially if the batch is small. The supplier can also offer services for storing trees until the time comes to open Christmas tree markets.

It is convenient to order large quantities - from 1,000 pieces, because it is for such volumes that the maximum discounts are given. And that's exactly how many trees fit on a standard fifth-wheel trailer (a truck commonly called a wagon). However, to sell such a batch, several sales points will have to be set up.

If you decide to open one point, you need to focus on delivery by a truck like a tented Gazelle. Approximately 200 packed trees fit there.

To transport fir trees across the country, standard documents are sufficient - a contract, a bill of lading (sometimes a transfer and acceptance certificate is drawn up). If you decide to organize delivery yourself, you will need the same kit. If a third-party transport company is hired, additional transportation documents (bill of lading) are drawn up.

Note. The documents must indicate the number of fir trees. On the eve of the holiday, the Federal Forestry Agency, together with law enforcement agencies, carries out special operations (“New Year’s tree”, “Christmas tree”). Their goal is to prevent illegal logging of coniferous plantations. The truck may be stopped for inspection and even a tree count.

If there are no documents (or there are more than indicated in the documents), trouble threatens. The shipment of fir trees may be detained to clarify the circumstances. For illegal logging, not only administrative fines are imposed. If the damage amounts to more than 5 thousand rubles, the violator faces criminal liability under Article 260 of the Criminal Code of the Russian Federation.

Prerequisites for the successful sale of artificial Christmas trees

It would be stupid to start a business, even such a small one, without analysis and financial miscalculation. Plans and conclusions from the analysis for November 2020:

Demand is growing, the main peak of sales is December 15-30.
Markup from 100 - 200% (for economy class Christmas trees), depending on the sales channel.
Purchase in the amount of 90,000 rubles / 72 assorted Christmas trees + garlands /, expected income - 200 thousand rubles. / Profit - 80 thousand rubles. (net, minus advertising 30 thousand rubles)
80% of consumers in a million-plus city prefer an artificial Christmas tree to a natural one (determined based on secondary research data)
The most popular sizes of Christmas trees: 180 cm, 210 cm. Slightly worse: 150 cm... higher/lower I recommend purchasing at a minimum (they sell out poorly).

This data was enough for me to order a batch of Christmas trees from a wholesaler; in addition, they gave me a ready-made website on which I needed to adjust phone numbers, prices and other information. The Christmas trees themselves are made in China. There are red boxes, there are pink ones, I had blue ones. All this is almost irrelevant, because... These are cheap coated brushes brought from the east. Everyone who writes about these Christmas trees that they are made in Russia is lying, they are all China. We have literally 3-4 mass production plants in the Russian Federation, and the cost of a Russian artificial Christmas tree 1.5 meters high starts from 3 thousand per piece. at wholesale price. China looks something like the picture above. I will give the approximate wholesale cost of purchasing assorted Christmas trees; I think the price in future years will not vary much:

120 cm - 500-600 RUR/piece.
150 cm - 800-900 RUR/piece.
180 cm - 1250 - 1350 rubles / piece.
210 cm - 1600 - 1700 RUR/piece.

Do I need to register an IP?
I’ll say right away that if this is your first business and you sell them for delivery, then the artificial Christmas tree business is not worth it, you definitely don’t need taxes and all these hassles, especially if you don’t sell anything else besides Christmas trees. The exception is working with a legal entity. persons, some kind of patent is needed there. All this, of course, is at your own peril and risk, but the tax office has enough to do before the New Year, they have no time for you. Main sales channels I used

— website, VKontakte group, Avito, Yula, affiliate, offline. I will now go through each channel that I have personally tested.

How much can you earn

The first question that arises is how many Christmas trees can be sold at one point. It is difficult to answer this unequivocally. It all depends on how well it is located. Through one point you can sell at least 150-350 units.

An important expense item is the cost of rent, but it all depends on the region and location of the point. To make the price range clear, here are a few examples of advertisements from different regions (the price is indicated for the entire period):

in Rostov-on-Don, ready-made sites with the necessary equipment are offered for rent at a price of 40,000 rubles (information from the website youla.ru);
in the suburbs of St. Petersburg (Shushary, Slavyanka, Pushkin) plots of 10 sq. meters without equipment can be rented for 5,000 rubles (according to avito.ru);
in Moscow and the Moscow region places with an area of 15 sq. meters with all the necessary equipment for the Christmas tree market can be rented at a price of 250,000 rubles (website moskva.gde.ru).

Note. In order to save money, an entrepreneur can work himself.
But at least one more person is still needed. Trading takes place most of the day, and it will be difficult to cope with it alone, especially in the frosty winter. It is optimal to work in shifts. Table 3. Calculation of profit from trading Christmas trees (1 batch of 300 pieces)

Expenses	Amount, in rubles
Site rental	40 000
Design for a Christmas tree market, design in the same style (requirement of the authorities)	40 000
Purchase of trees (300 pieces at a price of 125 rubles)	37 500
Delivery from the supplier to the storage location	20 000
Warehouse rent	10 000
Transport costs (transportation from warehouse to point of sale)	10 000
Design and inventory	10 000
Salary, 2 employees	50 000
Total expenses	217 500
Revenue for a tree costing 1,000 rubles	300 000
Profit	300 000 — 217 500 = 82 500

Source: information from the websites dostavkaelok.rf, youla.ru, moskva.gde.ru, avito.ru

Under the given conditions, the following results. During the short pre-New Year period, the Christmas tree business will bring its owner more than 82,000 rubles. In this case, the costs will be about 185,000 rubles. If you scale your business, that is, purchase a larger batch of trees and open several points, the profit will be more significant.

How to make money for the New Year in winter - TOP-3 ideas on how to make money

Idea No. 1. Sale of Christmas trees in winter

Everyone knows that the most popular sale in winter for the New Year is festive fir trees and pine trees. Many buyers take not only whole living trees, but also artificial Christmas trees; spruce branches are also included.

In winter, making money from “forest beauties” is always highly competitive, and in order to attract buyers, additional services and interesting offers are needed. This could be delivery, packaging, or a discount.

You can also take care of “lazy” clients by creating ready-made trees that are already decorated. You just need to securely fasten the decorations to the tree so that the Christmas tree decorations remain in place during transportation. This can include a home delivery service, which will bring.

For the New Year's idea you will need:

Live or artificial pines and spruce trees can be bought wholesale at a price of 70-500 rubles per tree
, in retail the price is
250-400 rubles per 1 meter of spruce
and
1000-5000 rubles per tree
.
Artificial pine trees can be purchased from 100 rubles per unit
, and sold
for 200 rubles
.
Packaging material will cost around 10,000 rubles
.
Transport for delivery.
Decorations for Christmas trees starting from 200 rubles for a wholesale set
.

Business profitability for the new year will be over 100 percent.

Idea No. 2. Sale of holiday accessories

Another option for New Year's earnings in winter is the sale of New Year's holiday accessories:

pyrotechnics;
Christmas tree decorations;
New Year cards;
New Year's souvenirs;
sweets.

In this case, everything is much simpler; you need to purchase goods and sell them wholesale or retail. Wholesale sales will start from 100 rubles

, and you can sell it for two to three times more expensive in winter.

Idea No. 3. Father Frost and Snow Maiden at children's home

The idea with Father Frost and the Snow Maiden remains profitable and interesting.

It's no secret that children love fairy-tale characters and this is a great opportunity to come to their home and give gifts during the New Year holidays in winter.

This type of business has been practiced in Russia and the CIS countries for a long time. To visit children, you need to prepare costumes and an entertainment program.

You can rent a suit, or you can buy it for 5,000 rubles

.
Don't forget about advertising. A visit dressed as characters will cost from 2,000 rubles
and the cost of costumes will already be recouped after six completed orders.

Risk factors

The main risk factors for the Christmas tree business are:

competition from large chains (Auchan, Lenta and others) - they sell Christmas trees of worse quality, but at lower prices;
illegal sellers who place their points literally outside the fence of official bazaars. Due to the absence of mandatory expenses, they keep prices 2-3 times lower and lure customers away. It is difficult to fight them - the police do not always respond;
costs of decorating a retail outlet in a uniform style at the request of city authorities;
Unscrupulous actions of employees - theft of money, selling Christmas trees past the cash register, failure to show up for work.

You can learn from the video what mistakes newcomers to this business often make

Features of choice

If you are interested in selling Christmas trees as a business, you need to learn how to choose a quality product. The most important thing is to check the trees for a tendency to shed. To do this, take the spruce by the trunk and lightly hit it on the ground. If the needles do not fall, the product can be purchased. In addition, you also need to inspect the barrel. It should be free of mold, growths or any other defects. Make sure that the trees are not flimsy or too thin. A good spruce has dark green needles, without any yellowness.

Tips and Features

When trading Christmas trees, you need to take into account some features:

Retail prices for pine trees should be set in accordance with prices in the region of sale. As a rule, the price is average from December 15 to December 28. The highest is December 29-30, and the lowest is December 31. Therefore, if there are a lot of Christmas trees left, it is better to reduce the cost on the peak days;
It’s a good idea to organize delivery of Christmas trees to your home (). To do this, it is worth placing flyers in the entrances of houses close to the retail outlet;
The safest place to trade is at the market, since it has 24-hour security. When leaving the product overnight, it must be completely covered with mesh. If the net is torn in the morning, then a theft may have occurred, and you can make a claim against the security;
good, beautiful branches can also be sold. Yes, it’s inexpensive, but it’s better than throwing it away;
Fir branches are in great demand, so if the forestry industry sells them, then it’s a good idea to purchase them.

At the same time, you can organize a trade in artificial Christmas trees. There is no need to obtain additional permits, but such trees will require quality certificates, which must be provided by suppliers.

With the chiming of New Year's chimes, the remains of trees turn into goods that cannot be sold to anyone. There are several civilized options that allow you to make good use of felled trees. They can be donated free of charge:

to churches to decorate the premises for Christmas;
in zoos, menageries, animal shelters - vitamin supplements for food are made from needles, trunks are used in the construction of play complexes for pets;
if there are woodworking industries in the city, you can negotiate a rental there;
in large cities there may be special points for receiving Christmas trees. For example, in Moscow, several hundred such points open every January. From these, the trees will be sent to processing plants.

Recommendations

The market has changed a lot over the past four years. Therefore, if you are thinking of participating in this business, consider the following when promoting:

Contextual advertising will definitely work. Although the competition is definitely higher now, the auction is more heated.
The social media tools we used then won't work now. The ideal option is targeted advertising through promotional posts and a carefully thought-out content plan in the community.
Coupon sites are getting worse and worse. In addition, you need to take into account the target audience of these sites: they are mainly used by people who want to save money; they are more demanding of goods and services. And in my opinion, it’s better to sell 100 Christmas trees for 1000 rubles than 200 for 500. Should I use the channel? Rather yes than no. But I wouldn't expect much return.
Online advertising vs. offline.
There are different clients: some buy offline, some buy online. That is, both channels work. However, online is more profitable and requires less costs (time, labor, money), and its ROI is definitely higher. People are increasingly buying online and using mobile devices.

Therefore, if I were organizing a business this year, I would do this:

Created an adaptive landing page with a good offer and USP. You can use the constructor.
Be sure to launch search advertising in Yandex.Direct and Google Ads for hot queries with increased adjustment for mobile phones. Advertising on networks is also needed.
Launched targeted advertising on VKontakte and affiliate programs in related areas. For example, with those who sell fireworks, you can organize mutual PR with posts, etc. With direct competitors from other cities - exchange orders for a percentage.
Sales through Avito. We'll have to lower the price, but there will definitely be a flow of customers.
Organized a warehouse for storing Christmas trees.
Organized delivery with several gazelles.

This model will definitely allow you to avoid unnecessary actions and get more profit at the end. Good luck!

Fines for illegal trade

Responsibility is provided for violations in the organization of trade in New Year trees. For example:

if the company or individual entrepreneur is not registered – 500-2,000 rubles (Article 14.1 of the Administrative Code);
in case of transportation or sale of illegally felled trees - a fine of 5,000 rubles (Article 8.28 of the Code of Administrative Offenses of the Russian Federation), if this offense does not contain elements of a crime;
if there is no permission to trade from the administration or there are no invoices - 2,000-50,000 rubles.

Illegal street trading, including Christmas trees, may violate different legal norms depending on the situation. These are the Code of Administrative Offenses, the Tax and Labor Codes, as well as migration legislation. In addition, different localities have local regulations that may impose additional restrictions and responsibilities. It’s easier not to break the law and fill out all the necessary documents, because the amount of the fine can be quite significant.

Registration

You cannot sell Christmas trees without permits. We start with business registration. We carry out the standard procedure for registering individual entrepreneurs, choosing 47.7 as the OKVED code - Trade in retail other goods in specialized stores.

What documents are needed?

The seller of Christmas trees must have the following documents:

quarantine certificate;

herbal passport with a holographic sticker.

In addition, you must obtain a trading permit. Depending on the location of your outlet, the authority that issues the permit also changes. For example, if you are going to trade at a municipal market, then permission should be obtained from the market administration. And if you are planning a retail outlet in an arbitrary location, you will need permission from the city administration.

Sale of Christmas trees and permission to trade Christmas trees

The issuance of these documents is carried out in accordance with the procedure approved by local governments. Along with the permit, do not forget to take the standard agreement form with the forestry enterprise. In the administration you can also find a list of nurseries (forestry enterprises) that grow and harvest Christmas trees.

Forest documents

At the forestry enterprise, you pay the cost of the trees and take a receipt to present to the forestry department, which is usually a division of the forestry enterprise. The cost of a Christmas tree includes the costs of: searching for marketable trees, the work of a lumberjack, delivering the trees to the forestry office, taxes and expenses for maintaining the forest area where felling took place. Along with the trees, you need to pick up the receipt from the forestry department that you used to pay for the trees. Please note: the forester must make a note on the back of the receipt about how many and what kind of trees they gave you. You can save money on lumberjack work by cutting down trees yourself. A logging permit is available to everyone. However, forest management is possible only with a logging license. This is stated in Art. 42 of the Forest Code of the Russian Federation. Usually the forestry department has a felling ticket, and on its basis it issues an order for a small release of standing timber or a forest ticket. The ticket specifies the location of the forest fund site, the quantitative and qualitative characteristics of the supplied forest resources (fir trees, fir trees, pines, spruce branches), their cost, and the timing of the work.

Responsibility for illegal logging

You can’t just come into the forest and cut down the trees you like. For deforestation without permission, administrative and criminal liability is imposed (Article 110 of the Forest Code of the Russian Federation). The temptation to cut down unnecessary trees (for example, write out 50 trees on an invoice, but cut down 70) should be avoided in advance. You simply cannot take out the excess. The fact is that to transport spruce, pine, spruce branches, a warrant is required, as well as a receipt for payment for the spruce with a round seal from the forestry department. All documents must indicate the date of issue, number and size of trees. And if the quantity specified in the order does not coincide with the real one, you will violate forest legislation. Responsibility for illegal logging is provided for in Art. 8.25 Code of Administrative Offenses of the Russian Federation (administrative) and Art. 260 of the Criminal Code of the Russian Federation. Illegal logging is any method of separating a tree from its roots without a permit (logging ticket) or in violation of its conditions. The specific amount of the fine depends on the damage caused to the forest fund. Illegally felled trees are confiscated.

Organization of a retail space

The requirements for organizing trade in the Christmas tree business are very strict. Each retail location must be equipped with an information sign indicating the trading organization. At the end of the sale, sanitary cleaning is carried out. A Christmas tree seller must have a price list, a measuring stick, packaging material, a guest book and a fire extinguisher. Representatives of Rosprirodnadzor, Gospozhnadzor, Rosleskhoz, police (including environmental police), and forestry workers regularly carry out raids on sales points. Therefore, sellers must have invoices (warrants) from the forestry department and permission to trade.

Receiving money from the public

Outbound trade is retail trade for cash outside the location of a stationary store. Should street vendors always make payments to customers through cash register systems? Let us turn to paragraph 3 of Art. 2 of Law No. 54-FZ. It allows not to use a cash register when trading at markets, fairs and other areas designated for trade, as well as during small retail trade from trays. This does not apply to shops, pavilions, vans and other retail places that provide display and safety of goods. The latter are required to use cash registers. Apparently, a fenced-in Christmas tree bazaar should still be classified as a trading place that ensures the display and safety of goods. Therefore, KKM will have to be used. Tax officials confirmed this to us. For conducting settlements with the population without using cash register, art. 14.5 of the Code of Administrative Offenses of the Russian Federation provides for a fine in the amount of 300 to 400 minimum wages.

Note. Attention - UTII! Christmas trees are sold from cars or in a temporary fenced bazaar. The first option is less expensive. Both methods fall under the definition of outbound trade. This means that in some regions such trade is subject to a single tax on imputed income. That is, even if the organization itself does not pay UTII (say, due to the large area of the trading floor), then Christmas tree markets and trade from cars will be transferred to “imputation”. Moreover, the basic profitability for them will be calculated from each retail location.

O.S. Yunisova Vice-President of LLC » Signed for printing 10/06/2005

Business registration

If you decide to organize the sale of Christmas trees as a business, first of all, you need to legalize this business. Find out what documents are needed to sell Christmas trees and get down to business.

To begin with, you should register as an individual entrepreneur to obtain permission to sell Christmas trees on the street. After this, it is necessary to conclude an agreement with the forestry sector for the supply of products. All documents must be constantly at the point of sale in case representatives of the State Forestry Committee come to check you. In addition, you need to have a shipping and trade invoice with you. Do not forget also that the cut of each tree must have a mark. To sell artificial Christmas trees, it is enough to obtain a certificate of individual entrepreneur and a trade permit.

Additionally

Some entrepreneurs, in parallel with the sale of Christmas trees, organize the sale of stands for them, Christmas tree decorations, glowing garlands and other related products. All this increases the average sales receipt several times.

In addition, the price of Christmas trees fluctuates according to a certain rule. The closer the New Year gets, the price gradually increases. But on December 31, everything changes. The closer the evening gets, the prices drop. What is important for an entrepreneur is not the fact of earning money, but the sale of all products without loss to himself.

About the work of Christmas tree markets, the necessary documents and the possible consequences of illegal trade - watch the video