Business on vending coffee machines (machine machines)

Hello! Today we’ll talk about the vending business.

From this article you will learn:

1. What is vending;
2. How to start a vending business;
3. Legal aspects of vending business;
4. What types of vending machines are there and how to choose the right machine;
5. Reviews and recommendations from entrepreneurs in the vending business.

Content

• What is vending and vending business
• Where to start a vending business
• Step 1: Choosing an idea in the vending business
• Step 2: Drawing up a business plan
• Step 3: Legal registration of the vending business
• Step 4: Prepare documents for the vending business
• Step 5: Choose a vending machine: where to buy, used or new
• Step 6: How to choose a location for the vending machine
• How many vending machines to install?
• What is the best way to accept payments in vending?
• Maintenance of vending machines
• Determining the price of services or goods
• How much does it cost to open a vending business?
• Assessing the prospects of the vending business
• Pros of vending
• Disadvantages of the vending business
• Reviews from experienced vending business owners
• How to quickly start a vending business with minimal investment
• Purchase of used vending equipment
• Investors
• Partnership
• Purchasing machines on rental or lease terms
• Secrets of success in vending
• Useful videos on the vending business

Vending is a relatively young business sector for our country. The activity is based on making a profit from various types of devices for selling goods or providing services. The case has its own characteristics, pros and cons. With a competent approach to choosing a location, product range, equipment and attentive attitude towards customers, there is a high probability of achieving success.

Calculation of startup costs

The cost of entry into a business is an important indicator. It includes all possible costs of organizing a business. In relation to vending, expenses are represented by the following main items:

• Registration of an enterprise with the tax service. In the case of hot drink vending machines, an LLC will be required, since the activity (catering) does not allow UTII.
• Payment of state duty.
• Purchase of vending equipment and its delivery to the place of operation.
• Rent of retail space.
• Purchase of goods to be sold or raw materials for its production.
• Remuneration of service personnel.

The list includes only initial investment items. In the process of business activity, the need for other costs will arise: payment for electricity, water consumption and (if necessary) cleaning filters, depreciation of equipment.

All these expenses are characterized by direct inclusion in the cost price and affect the price of the product sold. Below we will consider the most significant components of the overall cost of entering the vending business.

Rent of space

How to find a place for a vending machine has already been discussed above. We can only add that the more successful it is, the more expensive it is, as a rule. For example, in Moscow, monthly rent for one square meter of shopping center space costs more than two thousand rubles. In small cities, accordingly, placing the device will require lower costs.

Some companies engaged in large-scale vending go so far as to offer payment as a percentage of monthly turnover. One unit of vending equipment requires 1 to 2 square meters. Place requirements are expressed by two main criteria:

• daily effective traffic capacity of at least 80 people;
• Availability of power supply 220 W AC 59 Hz.

When choosing an installation location, you should also take into account the specific positioning of the proposed product

Purchase of vending equipment

An entrepreneur planning to open a vending business faces a choice between new and used equipment. The price of used equipment is lower, but other factors also influence the final economic result:

• Costs for examination of SES. Confirming the safety of a new machine will cost much less than a used one.
• Operational preventive and repair work. Replacement of worn components and parts is required constantly. The newer the machine, the lower the amount of these costs.
• Compensation for operational failures. Money “eaten” by a machine, a drink poured past a glass, and other problems create a negative impression on the consumer. Even if the malfunction is fixed, the same client is unlikely to approach the “bad” device again.

Now directly about the prices of equipment. Approximate current levels are summarized in the table:

It is gratifying that a significant share of vending equipment is occupied by Russian-made devices. This fact reduces the dependence of its price on the exchange rate, however, the presence of imported components and the use of foreign raw materials do not allow it to be completely ignored.

Purchasing consumables for vending

As a rule, companies that sell equipment try to provide their customers with consumables. However, a business owner always has a choice if a more profitable option appears. The most common products required for vending machines selling drinks are disposable cups. They are sold in packs. It should also be taken into account that for hot drinks there are special requirements for cups, and compliance with them is indicated on the packaging.

Consumables also include:

• coffee beans;
• plastic stirrers;
• concentrates;
• syrups;
• powdered milk;
• concentrated cream;
• tea drinks;
• cartridges;
• toppings;
• other similar products and ingredients, the price of which is directly included in the cost of sales.

The most important indicator for each consumable material and product is its share in the final price of a unit of goods sold or service provided.

Advertising of a selling device - costs or income?

The specificity of vending trade is that it is usually designed for impulse demand. A potential buyer passes by a machine, and suddenly he suddenly has the desire to drink coffee or buy some small thing for which he would not specifically go to the store. Thus, the vending machine advertises itself, for which it needs to look as attractive as possible.

However, the person purchasing the product lingers for some time in the sales area, which gives the surrounding space and the surface of the car the property of an effective advertising space. Vending business owners take advantage of this by placing advertisements near the machine. Of course, not for free.

Costs for repair and maintenance of vending machines

Large vending enterprises, as a rule, create their own technical services, staffed by qualified specialists capable of troubleshooting and maintaining the serviceability of the hardware fleet. Small companies and owners of several units are forced to enter into maintenance contracts with third-party providers.

Tariffs of companies providing vending services depend on the category of complexity of the device and the scope of work. For an approximate assessment, they are summarized in a short table relevant for Moscow:

Accessories and spare parts are paid separately. The first category of complexity refers to the replacement of a failed component. The second category involves customization (dispenser, software, complex cleaning). The conditions under which the work is assigned the third category of complexity are the need to overhaul the device, replace parts or reconfigure, which requires advanced qualifications.

What is vending and vending business

Vending is the sale of goods and provision of services using vending machines. Vending has become very widespread in the world as a very convenient and not at all demanding way to conduct trade or provide services.

Surely you have at least once bought coffee from a vending machine or paid for any services in the form of topping up the balance on your phone or home Internet. These are vending machines.

In the modern world, the leaders in the number of vending machines are Japan and the USA. Approximately 30-60 people per 1 vending machine. In Russia this is not such a developed business; there are 4-7 thousand people per e-seller. Competition is minimal, especially in small towns. If you hurry, you can occupy a profitable niche in this type of business.

Advantages and disadvantages

Business on vending machines, like any other type of business, is associated with certain advantages and risks.

Among the advantages are:

• low entry threshold;
• small rental areas (on average 1m²);
• 24/7 work;
• no need to pay the implementer;
• ease of maintenance;
• markup on goods up to 330%;
• Possibility of combining with other activities.

The other side of the coin looks like this:

• difficulty in finding a suitable rental place;
• competition;
• repair and systematic replenishment of consumables;
• vandalism.

The vending business is unlikely to be able to displace retail retail yet, but it has already closed a full-fledged niche in the small retail sale of drinks, light snacks and inexpensive items.

Picture from attachment, alt: Examples of vending machines for business

Where to start a vending business

Where to start a vending business, and how can a beginner not get confused in all aspects of the business? Let's talk below and give a little step-by-step instructions. You can also read an article about where to start your business.

Step 1: Choosing an idea in the vending business

Before choosing a business idea or direction in the vending business, you need to study the work of competitors, determine the most profitable niches for starting, and study the purchasing power of the population.

What can be sold in vending machines:

• ready-made food - snacks, chewing gum, canned drinks, etc.;
• products that require cooking - coffee, tea, cotton candy;
• non-food products - books, magazines, flowers, toys, cigarettes, household chemicals, stationery, umbrellas;
• services – replenishing your phone balance, providing information, printing, etc.

To attract the attention of potential buyers, you need to think about an unusual product. You will need imagination and out-of-the-box thinking. For example, the Chinese came up with the idea of ​​selling live crabs in containers. An equally unconventional idea is to sell dishes so that you can break them later and relieve stress.

In our country, the services that can be obtained through the machine are limited to payment functions. But devices for massage, manicure, photography, photocopies, charging gadgets, and cleaning shoes are widely used abroad. There is even a vending machine-toilet. In tourist cities there are machines with information services.

It is better for beginners to start a vending business with popular machines, for example, those that produce coffee, and after a while install machines with original products or goods nearby.

Step 2: Drawing up a business plan

A business project must be developed in the most detailed manner. It requires introductory information:

1. type of activity: trade in goods, products or services;
2. form of ownership (individual entrepreneur);
3. tax form;
4. method of maintaining tax accounting (independently or with the assistance of a specialist);
5. geography (settlement and number of people in it);
6. planned number of devices;
7. range of goods or services, if implied;
8. the amount of “financial cushion” in case of unforeseen circumstances.

The goal of any business plan is to calculate the profitability of a vending business in a specific geographic location and predict its feasibility.

A competent business project contains the following sections:

• Description of the characteristics of services or goods with detailed information about the range, certificate and sales rights.

• Information about the company indicating the scope of activity and, if any, experience.

• Market research results. This section describes the assessment of trade turnover in the world and in Russia, the population of the geographical location under study, inflation, factors influencing demand, customer preferences, classification of vending machines by demand and costs.

• Classification of machines by payment device, OKVED, type of product and control.

• If you plan to hire employees, then a section is needed - an organizational plan. It contains: job responsibilities and personnel data.

• Marketing plan with identification of the target audience of consumers, methods of sales promotion. It also indicates an analysis of customer needs, an assessment of competitors, business risks and opportunities.

• Production plan with information on renting premises and purchasing machines. The section also contains the schedule according to which the project is being implemented.

• A financial plan containing the initial investment and expenses for the implementation of the business.

• Efficiency analysis is a section containing economic indicators of net income, payback period, and profitability ratio.

• Analysis of risks possible for the vending business (breakdown, lack of spare parts, lack of raw materials, vandalism). It also reflects ways to solve these problems and the break-even point, when income covers losses.

• The project summary contains: business goals (development of a vending network, attracting investors), a description of the project (location of machines, area of ​​the place, markups on goods or services, operating hours), performance indicators, costs of implementing the plan, sources of financing.

Here is a detailed article on how to write a business plan and what the main sections of a business plan are.

Step 3: Legal registration of the vending business

To legalize a vending business, you need to select a registration form. You can open an LLC or register an individual entrepreneur.

Next, you need to decide on the tax regime ; in Russia, three will suit you:

• UTII is the simplest option.
• Patent – ​​chosen by entrepreneurs who will not create a separate legal entity.
• The simplified taxation and accounting system provides for payments of 6% of total income or 15% of income minus expenses.

Vending machines not only sell finished products, but also produce goods from raw materials (for example, coffee, pizza). Depending on the type of activity, a suitable taxation system is selected. Also important in choosing a system is the presence or absence of employees.

A businessman must find out information about the simplified system and UTII from the local tax office. Since these systems are regulated by the laws of the constituent entities of the Russian Federation.

Attention! UTII is paid by owners of vending machines with toys, snacks, chewing gum, newspapers, books, cigarettes and other things. Vending machines with coffee and other drinks provide catering services, but do not have a service area, and therefore do not fall under the single tax.

Step 4: Prepare documents for the vending business

To register an individual entrepreneur you will need the following documents:

• full photocopy of passport;
• application for registration of individual entrepreneurs;
• tax election statement;
• copy of TIN;
• provide foreign citizens with permission for temporary registration;
• receipt with state duty.

When opening a vending business, an entrepreneur must have on hand documents for the purchased devices:

• certificate of conformity of the State Standard of the Russian Federation.
• equipment passport;
• specifications;
• equipment;
• warranty cards;
• conditions to ensure long-term, uninterrupted operation.

There is no specific OKVED code for business vending. It is customary to indicate the following values:

• If the business is based on payment machines (52.61.2).
• For copying and printing documents through machines (74. 83).
• For the sale of any goods and products in vending machines (52. 63).
• To carry out business with massage chairs (71.40.3).

Step 5: Choose a vending machine: where to buy, used or new

First, you need to decide whether these devices will be new or used. Of course, the price of the latest machines is much lower. But you need to take into account the fact that the SES approves new devices faster, without any problems. Inspectors apply the most stringent requirements to used devices.

There is another argument in favor of new equipment. Companies that sell new machines often conduct training on the basics of the vending business. Don't neglect free education.

It is important to find a supplier who offers not only devices, but also consumables and guaranteed service. Popular machines are from the following manufacturers: Bianchi, Venson, Jofemar, Necta, Unicum, Azkoyen, Saeco and others. Each machine comes with a warranty card.

After purchasing equipment, goods and consumables, the SES carries out examinations and, based on them, provides confirmation of the safety of the products and the equipment itself.

To implement a vending business for the production of coffee, tea and soft drinks, you need to take care not only of the power supply, but also of the connection to the water supply and filters.

Cash registers are not required, because inside the machine there is already everything necessary for settlements with customers. If the device does not provide cashless payments by cards, you can install it additionally.

Each vending machine must contain information about the entrepreneur and his contact number.

Step 6: How to choose a location for the vending machine

• First, the place must be crowded.
• Secondly, you need to pay attention to whether people are on the move (busy) or bored and waiting for someone's event.

There is a method in which two machines are placed at a certain distance in a place where people are walking in a stream. The man saw the machine and noticed that it would be nice to buy coffee, but he didn’t approach, then he walks some distance and makes a purchase at the second machine.

Of course, it is worth taking into account the age categories of people. For example, it is better to install vending machines with toys and sweets in children's centers, clubs and near schools.

You can agree on the installation of snack and coffee machines in clinics, educational institutions and office buildings. Usually management agrees, because it is interested in comfortable working conditions for its employees.

The devices can be installed on the streets, but there is a high risk of attack by vandals. Most devices have their own temperature regime for uninterrupted operation: no lower than 5 degrees below zero, and no higher than 40 degrees hot. Therefore, it is still better not to place the devices in the fresh air.

In shopping and entertainment centers, vending machines increase the loyalty of visitors to the establishment. As a result, everyone benefits: the businessman, the visitors, and the owner of the property himself.

Action plan for installing vending:

1. sign an agreement with the management of the establishment;
2. find access to the electrical network and, if necessary, to the water supply;
3. install and start up the equipment.

Rent can range from 1000 to 4000 rubles per month. This is about 10-20% of the profit from sales. But if you try, you can negotiate a free rental. To do this, it is necessary to convey to the owner of the premises (director) information that vending machines are necessary for his employees and to attract the attention of customers.

Marketing analysis and choice of direction for vending sales

Determining the most in-demand market niche is a common task for any business. When it comes to vending, the choice is quite wide. As world experience shows, theoretically you can sell through vending machines:

• small-packaged food products (candy bars, chewing gum, cotton candy, lollipops, cigarettes, etc.);
• drinks poured into cans and bottles;
• assorted hot drinks (coffee, tea, cocoa);
• printed products (tourist brochures, newspapers, postcards, books in pocketbook format, magazines);
• batteries of various sizes;
• travel hygiene items (soap, toothpaste, razors, brushes, shampoo, etc.);
• stationery.

And this is just a small part of the vending ideas that are successfully implemented abroad. Through vending machines in some exotic countries they manage to sell even live crabs and lobsters (albeit in special packaging).

Don’t forget about the services that can be provided automatically:

• mobile phone account replenishment;
• urgent photographing for documents;
• cleaning and polishing boots;
• charging batteries of mobile gadgets;
• photocopying;
• massage;
• manicure;
• tourist information support.

This list is also incomplete. Moreover, many of the listed vending services have been provided abroad for a very long time. For example, it was possible to buy a bottle of Coca-Cola, a pack of gum, or shine your shoes using a machine in the USA already at the end of the 19th century.

In the post-Soviet space, in particular in Russia, this business is still developing extremely one-sidedly. Mostly coffee machines (about 65%) and snack dispensers (25%) are represented. The remaining 10% is distributed among other goods, but this narrow sector is not very diverse. The paucity of assortment in this case is not a problem, but an opportunity to show innovative thinking.

There is always a temptation to go off the beaten track. According to generally accepted opinion, coffee is an almost ideal product for vending sale. It is affordable, widely consumed, and due to its prevalence, it is provided in hardware terms.

Thus, an entrepreneur who has decided to start a vending business must first make a choice between proven options and fresh ideas, perhaps adventurous, but promising success. The main thing is to avoid extremes.

Analysis of the competitive environment

A continuation of the principles discussed above for choosing a direction in marketing analysis will inevitably be an assessment of the competitive situation. It should be borne in mind that “tried and reliable” types of vending have a significant drawback. The most “passable” places have long been occupied, and putting a coffee machine in a deserted place means dooming the business to vegetation.

The most reasonable method is considered to be the method of estimating the ratio of the number of vending units to the number of potential buyers (consumers). In other words, when planning to install a vending machine, an entrepreneur determines how many similar devices already exist per thousand residents of a microdistrict or visitors to a shopping and entertainment center. This indicator is relative and differs in different countries:

Collecting specific data is a labor-intensive task, but in domestic conditions the task is simplified by the presence of obvious signs of demand. If the already installed coffee machines are clearly not enough, this can be seen in the queues that appear.

It is more difficult to determine the market capacity for a new vending product being introduced. Foreign experience is not always successfully applied in our country, although similarities in preferences are often observed.

Maintenance of vending machines

Loading the machines with goods takes several hours a week, and it is necessary to monitor the level of demand and sales volume. If the product is not in demand, the installation location may have been chosen incorrectly.

It is important to keep the machines in working condition around the clock. If a consumer comes across a non-working device once or twice, then he is unlikely to approach it in the future.

It is necessary to ensure that the device is tidy and that there are instructions for use.

What equipment to choose for business

At the first stage, it is planned to create a small network of vending machines, consisting of 10 machines. For this purpose, coffee machines from the Italian brand Veneto will be purchased. The machine has an attractive design, a self-cleaning program and a large selection of products. The device offers a choice of 8 drinks at once:

• Coffee with milk;
• Espresso coffee;
• Cappuccino;
• Hot chocolate;
• Frothed milk;
• Latte;
• Mochaccino;
• Tea.

Ingredient loading volume includes:

• Instant coffee – 1.5 kg;
• Chocolate – 3.1 kg;
• Milk – 2.2 kg;
• Sugar – 5.3 kg;
• Coffee beans – 3.5 kg.

How much does it cost to open a vending business?

The expense item for a vending business project contains the following items:

1. purchase of equipment (devices and components);
2. installation;
3. rent;
4. technical inspection of devices;
5. purchase of goods, consumables, products;
6. advertising;
7. permission from the SES and receipt of relevant documents;
8. permission from electricians and approval from the fire inspectorate;
9. taxes;
10. Unexpected expenses.

The purchase of vending machines will cost 150-300 thousand rubles, if we are talking about new equipment. The price for used devices is about 90-120 thousand and depends on the level of wear and service life. You should pay attention to the technical inspection of such equipment before purchasing; there is a risk of spending a large sum on repairs and ending up in the red.

At the initial stage of business, it is better to handle the functions of the operator yourself: cash collection, storage of raw materials, goods, products, inspection. When the business is established, you can hire staff.

Disadvantages of vending machines

Along with undeniable advantages, the vending business also has very specific disadvantages.

First of all, this is the high cost of the devices themselves. Moreover, you won’t be able to save money by purchasing used machines. With a high degree of probability, all profits will go towards their repair and maintenance. Starting a business with 1-2 machines is also a joyless task. The level of profit from one device will be disproportionately small in comparison with the efforts to purchase, install and maintain it. And it certainly won’t allow you to hire a repair specialist.

According to experts, the minimum number of machines that will allow you to make a tangible profit is 10. To buy this number, you need an initial capital of at least 1 million rubles.

Secondly, the payback period. It is equal, on average, to one year. Even if an entrepreneur installs the machines in a very good location and assumes the responsibility for their maintenance and repair, it is unlikely that this period can be reduced to six months.

Thirdly, damage to machines by intruders and vandals. If the machines installed in shopping malls and centers are somehow looked after by security guards, then street machines are not protected by anyone.

The last disadvantage can be considered that all production of vending machines is concentrated abroad. Fluctuations in the exchange rate of the dollar and euro directly affect both the cost of new machines and the price of spare parts and consumables for them.

Assessing the prospects of the vending business

Before you try your hand at vending, you need to evaluate the prospects. To do this, it is important to understand whether specific devices will be relevant in a particular place. In other words, you need:

• assess the demand for the product;
• study the infrastructure of nearby retail outlets;
• determine the number of competitors;
• analyze the level of related business;
• find out and analyze information about already operating vending points in a particular area: profit margins, costs.

The vending business involves the absence of large expenses and minimal investments compared to the usual sale of goods through retail outlets.

According to reviews from vending entrepreneurs, this business can bring in 1,000 rubles a day or more. On average, income from one machine is 10,000 - 30,000 rubles per month. The costs are recouped in about 1-1.5 years. All this is possible with a competent approach to business, patience and the ability to achieve your goal.

Financial plan

Whether a business is good can be judged by financial calculations. The cost of the project depends on the number of installed machines, the choice of location and business organization options.

Required starting capital: from 200 thousand rubles. Monthly profit: from 17 thousand rubles. Payback period: 6-12 months.

Let's consider an approximate financial plan for installing 5 coffee machines in different shopping centers:

Start-up costs:

• Purchase of 5 coffee machines (model JOFEMAR COFFEEMAR G250, made in Spain) RUB 222,600. x 5 = 1,113,000 rub.
• Purchase of raw materials - 50,000 rubles.

Total starting costs will be 1,163,000 rubles.

Fixed costs:

• Payment of rent and electricity – 10,000 x 5 = 50,000 rubles;
• Ingredients for goods (per month) – 30,000 x 5 = 150,000 rubles;
• Service, repairs – 15,000 rubles;
• Payment of taxes – 1500 rubles.

Total - 216,500 rubles.

Profit calculation:

• Revenue: 80 glasses per day, costing 35 rubles. x 30 days x 5 machines = 420,000 rubles.
• Net income: 420,000 rub. – 216500 = 203500 rub.
• Project payback period: 6 months

Pros of vending

1. Low rental costs, because the vending machine occupies a small area.
2. The operating condition of several devices can be maintained by one person, and in the early stages, by the businessman himself.
3. Ease of purchasing a product or receiving a service, because all procedures are standard and have instructions.
4. You can earn additional income by placing advertising on the device.
5. The machine is designed for continuous sales 24 hours a day.
6. If one of the devices has ceased to generate profit, you can move it to a new location without great expense.
7. You can sell your entire vending business if you are not successful.
8. It is easy to expand your business, without complex schemes, by simply purchasing more devices and installing them at selected points.
9. Opportunity to quickly learn the basics of the vending business.
10. In Russia, this line of business has many empty niches.
11. You can quickly change the assortment depending on customer demand.

Market and competition analysis

The market for vending services is constantly expanding.
Moreover, not only the range of products is increasing, the devices themselves are also constantly being improved, which makes their use more convenient for the consumer. Here you can get a free business plan with calculations

A striking example is coffee machines. Previously, with their help it was possible to purchase only instant drinks of dubious quality. Now, thanks to modern technologies, special capsules with ground coffee beans are placed in the device, and customers can enjoy a high-quality aromatic drink.

Vending is still considered a fairly new service in the domestic market.

Coffee vending machines are the most popular among consumers. Moreover, the demand for it practically does not depend on seasonality and time of day. Therefore, if you place the device in a convenient location, its owner will be guaranteed to receive a stable income.

As for competition, its level has not yet reached a critical point. This is due to the relative newness of this line of business. Therefore, a novice entrepreneur may well find his niche in the market and establish a profitable business.

Disadvantages of the vending business

1. Choosing the wrong location can cause losses.
2. It is necessary to regularly monitor the filling and cleanliness of the devices.

1. Possible damage to machines on the street, in the passage and subway.
2. The purchased ingredients for preparing drinks are imported and expensive, so not all buyers can afford such products.
3. Not all age categories of people are able to use machines; older people find it difficult to understand the functionality.
4. Lack of quick payback - it will take at least 1 year.
5. In some metropolitan areas, fierce competition has already emerged.
6. The seasonality of some vending machines, for example those selling soft drinks, will not bring profit in the winter.

Slot options

In fact, all goods or services sold through special devices can rightfully be called vending. The following options exist:

• for the sale of instant or ground coffee;
• selling various sweets, in particular, chocolate bars, cookies, etc.;
• providing consumers with fresh press;
• selling warm pizza and burritos;
• copy kiosks;
• instant photography booths;
• devices in which anyone can clean their shoes;
• for the sale of disposable shoe covers.

This list is far from exhaustive. Thus, relatively recently a new project was launched, which provides for the sale of various types of fresh salads.

You can watch a detailed story about all the nuances of the activity in the following video:

Reviews from experienced vending business owners

Reviews from real experienced businessmen will help evaluate the effectiveness of vending, warn against possible pitfalls and give practical advice to novice entrepreneurs. We collected these reviews on the Internet and publish them in this article.

1. Michael. Warns that you should not mess with Chinese equipment. Frequent breakdowns and unstable operation will plague the business for many months. It is almost impossible to return devices under warranty. Repairing vending machines is expensive. Therefore, you should not buy cheap Chinese devices and then overpay for their repair. The law applies: the stingy pays twice.
2. Another entrepreneur
   said that at the beginning of 2020 he opened a machine for the production of souvenir coins in the resort town. The equipment can make minting according to the given symbols. This does not require consumables. After all, minting occurs on coins of 1 ruble denomination.
3. The owner of a whole network of devices is Alexey. He believes that vending is an intellectual business. There have been problems along the way more than once. It was necessary to constantly look for ways to eliminate them, and as a result, revenue increased. To increase sales, Alexey installed a bill acceptor on each machine. Then he rounded up the prices, which led to a decrease in the amount of work with coins. There are plans to introduce a bank card payment system.
4. Sergei warns about the possibility of being deceived by the staff. Periodically, hired workers would hand over incorrect amounts to him from the cash register. I had to investigate. It turns out that the operator carried out the withdrawal of funds independently.
5. Fedor owns a chain of vending machines with toys. To make a profit, the businessman installed machines in cinemas. The income is stable, one minus is the high cost of rent.
6. Svetlana Timoshenko says that the vending business is seasonal. In universities, the summer is idle due to vacations, but at airports, on the contrary, the peak season comes in the summer. It is necessary to take into account seasonality when planning a location for the machine.

Coffee vending business plan

Coffee is one of the most popular soft drinks around the world. Russia is also not spared from this statistic, which can be seen in the colossal growth of the vending business.

Going to a cafeteria or even buying a hot drink on the street is no longer as important as getting the same portion from a coffee machine. It's tastier, faster and more profitable.

A business plan for installing coffee machines is a multi-level process that involves analysis of the market, target audience, location and organizational measures.

Description, relevance and advantages of the vending business

Vending is the sale of goods of various types through vending machines. Recently, this business, especially in the coffee sector, has been gaining immense popularity for a number of reasons:

• low investments - the entrepreneur only needs to purchase equipment and products, and the machine will do the rest itself;
• 24-hour operation – in fact, coffee machines operate 24 hours a day without interruption, but it is worth considering the location of the machine. If this is a shopping center with operating hours 10:00-23:00, then you can’t count on night profit;
• lack of staff - 30% of income in almost any business is spent on paying wages. Vending eliminates this point;
• high markup - the cost of a cup of coffee is equal to 6 rubles, including a glass, and for the buyer the price is set at 25-30 rubles for an inexpensive type of drink;
• simple business registration - an entrepreneur does not need to buy a license or issue special permits to install several coffee machines.

There are also disadvantages in the vending business, but they are not so serious, and their number fluctuates within 3 points:

• Maintenance – any equipment requires careful treatment and timely service. This includes both checking the functionality of the mechanisms as a whole and monitoring the volume of ingredients. To do this, you need to hire an employee or perform the actions yourself;
• System failures – unexpected failures mean a lack of profit during the period of system recovery. If the problems are not corrected in time, the entrepreneur will suffer serious losses;
• vandalism - by placing a machine with 24-hour access outside the premises, it can be attacked in order to seize funds or for hooligan reasons.

The relevance of vending is explained simply - the devices can be installed in various places with high traffic volumes, be it a shopping center, supermarket, market or train station.

Coffee from a machine does not differ in price from drinks in a cafe or snack bar, but it is made from natural beans, and not from instant powder.

In addition, the coffee machine includes in its assortment 12 types of drinks, which no other catering establishment can boast of.

Fresh, hot coffee prepared according to an impeccable recipe is in daily demand among various segments of the population. Some people didn’t have time to have breakfast at home, some drink coffee regularly throughout the day, and a third category of people are just walking or waiting for someone. There can be many reasons for an invigorating drink. The main thing is that there is demand, which means the coffee vending business is thriving.

Market and competition analysis

Despite the fact that coffee machines appeared in the country relatively recently, competition in this business is already enormous. Every shopping center has at least one hot drinks machine.

Before setting up a business, it is necessary to carry out some analytical steps to determine the level of competition in different areas of the city, as well as in specific places.

Algorithm of actions:

1. Selection of one or more districts of a settlement for comparative analysis.
2. Determining the most visited places - shops, entertainment centers, cinemas.
3. Identification of working coffee machines in each location, taking into account the number of equipment per room area and the expected number of people.
4. Comparison of data for selected areas of the city.

Based on the information obtained, it is possible to identify potentially profitable locations for placing machines.

It is worth taking into account that the presence of 1-2 devices in a large shopping center does not at all mean the presence of competition. In this case, your own equipment can be placed either next to working machines, because people are already accustomed to the location of their favorite drinks, or in another place, if it corresponds to the high traffic of potential customers.

Possible business risks

There are not many risks in the vending business, but they do exist:

• vandalism – typical for machines operating at night;
• frequent breakdowns of the device - typical for equipment purchased second-hand or from unverified buyers;
• lack of profit - the situation is relevant when the location is incorrectly chosen or prices for products are unreasonably inflated.

Registration of type of activity, taxation system

To organize a vending business based on coffee machines, it is best to register as an individual entrepreneur. The advantages are obvious:

1. Minimum package of documents for registration of activities.
2. Savings on state fees are 800 rubles for individual entrepreneurs, and 4,000 rubles for LLCs.
3. Simple reporting.

The taxation system chosen is either a fixed form (UTII) or a simplified form (STS), the amount of deductions of which depends on profit.

The good thing about “imputation” is that the amount of tax payments is determined in advance based on the scale of the future business. This is relevant for stable income that does not depend on seasonality.

“Simplified” should be chosen by those entrepreneurs who have a floating income level. For example, the devices are installed in educational institutions. In this case, during the summer and partly winter periods, the profit will be significantly lower.

Installation of coffee machines does not require a license. An entrepreneur only needs to conclude a lease agreement for a place and request a product quality certificate from suppliers. These documents must be submitted to the SES to obtain permission to start a business.

Purchase of coffee machines and equipment characteristics

There are 2 main classes of devices - A and B.

Class A:

• power – 1 300 W;
• number of servings – 600;
• dimensions – 1800x700x600 mm;
• touch monitor diagonal – 22 inches;
• preparation and sale of soft drinks;
• sale of snacks;
• possibility of non-cash payment.

Class B:

• power – 1,800 W;
• number of servings – 500;
• dimensions – 1600x600x750 mm;
• number of types of drinks – 13.

Class B is a cheaper and budget version of devices. Each machine is also equipped with a container and separate reservoirs for hot and cold water, sections for loading ingredients, and a bill and coin acceptor. The system operates on computer software.

Coffee machines can be purchased both new and used, as well as leased or credited, depending on the preferences and capabilities of the entrepreneur.

Where should coffee machines be located?

The main condition for placing coffee machines is a crowded place. The following options are suitable for this:

• supermarkets;
• shopping center;
• cinemas;
• entertainment complexes;
• amusement parks;
• educational establishments;
• budgetary institutions (clinics, hospitals, government agencies);
• business centers;
• banks and 24-hour ATM facilities;
• points close to taxi stands;
• train stations.

Maintenance

Coffee machines require regular service and maintenance. The frequency depends on the speed of product sales, but on average the equipment needs to be visited once every 2 days.

What to do:

• fill the machine with ingredients;
• fill containers with water;
• clean the main components of the equipment;
• make collections;
• prevent and eliminate breakdowns in a timely manner;
• maintain the appearance of equipment.

Consumables

For the full functioning of the coffee machine, it is necessary to regularly purchase:

• coffee – grain or ground;
• tea, chocolate or cocoa;
• powdered milk or cream;
• water;
• dishes.

Materials are purchased as needed. Finding suppliers is not difficult, because in most cases, at the initial stage, the seller of the device supplies the buyer with consumables, offering further cooperation. The entrepreneur independently decides which supplier to purchase ingredients from.

Staff

If the number of coffee machines does not require a large number (up to 10 units), then a businessman can deal with all issues independently. Visiting 4-5 machines a day is not a problem.

Another question is the necessary skills and abilities to maintain the equipment. Not every person can handle this.

In any case, the individual entrepreneur is personally involved in all organizational and purchasing matters, and 1-2 people can be hired as a technician, which again depends on the number of installed coffee machines.

Advertising and Marketing

The sale of hot drinks is a local business whose target audience is employees and visitors to the establishment where the machines are located. In this case, a minor advertising campaign is provided:

• a sign or poster on the facade of the building, symbolizing the presence of a coffee machine in the premises;
• pillars on the route to the point of sale;
• signs - especially important in large shopping centers and business centers;
• indoor posters that attract customers' attention.

Financial calculations

The financial part of the business plan is based on the fact that the entrepreneur purchases 10 new coffee machines.

Investments in the project

Spending at the start (in rubles):

• 10,000 – registration of individual entrepreneurs and additional documents;
• 50,000 – space rent for 10 machines;
• 1,200,000 – purchase of equipment;
• 100,000 – consumables.

Result: 1,360,000 rubles.

To install one machine, you will need 130-150 thousand rubles, depending on the cost of the equipment.

Current expenses

Regular expenses include (in rubles):

• 100,000 – purchase of consumables;
• 40,000 – payment for utilities (electricity);
• 25,000 – technician’s salary.

Result: 165,000 rubles per month.

Income and calculation of profit and profitability

Income from coffee machines is quite variable and depends on the location of installation and consumer demand.

On average, 1 machine sells 50-60 cups of coffee per day. The cost of one serving is 30 rubles. Income per day is 1,500 rubles, and per month – 45,000.

Considering that there are 10 such machines, the monthly income is 450,000 rubles.

Net profit - mandatory expenses are subtracted from the amount received.

450,000-165,000=285,000 rubles.

Profitability is the ratio of net income to dirty income, multiplied by 100%.

R=285,000/450,000*100=63%

The payback period for a vending business is 5-6 months.

The above calculations are quite rough, because specific models of coffee machines and their cost, as well as location and purchasing power are not taken into account. Individual calculations of the financial part of a business plan will always differ.

The coffee vending business can be partly called passive income. Having installed even one device, it will in any case generate profit without the need for the entrepreneur to be constantly at the workplace. Having recouped your investment in a few months, you can safely begin to expand your business, working only in profit.

Business plan for coffee machines

• How much money do you need to start a business?
• Description of the object
• Step-by-step plan for organizing a network of coffee machines
• What equipment to choose for business
• How much can you earn from coffee machines?
• Production plan
• Which tax system to choose for an organization
• Business risks
• Financial plan

How much money do you need to start a business?

According to preliminary calculations, the entrance ticket to a business with coffee machines consisting of 10 vending machines will be 2,230,000 rubles:

• Deposit for renting premises – 80,000 rubles.
• Purchase of machines (10 units) – RUB 2,000,000.
• Materials and ingredients – 100,000 rubles.
• Business registration and other organizational expenses - RUB 50,000.

Capital for starting a business, according to the business plan, will be formed from the personal funds of the project initiator (40%) and borrowed funds - a bank loan (15% per annum for 5 years). Monthly loan payments will be 19,725 rubles.

Description of the object

Vending in English means the sale of goods and services through a vending machine. Today, this is one of the fastest growing areas of business. Especially when it comes to selling coffee and drinks through a machine.

These products are in constant demand, regardless of the time of year. The advantage of vending is that the outlet does not need sellers, a counter and a cash register. The machine combines all these functions. You just need to choose a good location and the business will generate income.

The machine does not get tired, it works for the entrepreneur 24 hours a day, 365 days a year. She will never cheat, steal money, run away from work early, or be rude to a client.

Promising places for installing coffee machines are bus and railway stations, shopping and entertainment centers, higher education institutions, office and business centers, cinemas, and fitness centers.

Source: https://bstyle2.ru/biznes-plany/biznes-plan-vendingovoj-torgovli-kofe.html

How to quickly start a vending business with minimal investment

Below are 4 ways to quickly start in the vending business.

Purchase of used vending equipment

At the initial stages, you can purchase inexpensive used equipment for the test period. These are minimal expenses, a quick start, but also the risk that the machine may last you less.

Investors

If there is no money to buy equipment, then you can find people willing to invest in a vending business project. In this case, an agreement is signed with the terms agreed upon by the two parties.

Partnership

Vending companies will provide equipment and necessary materials to the businessman. At the same time, a partnership agreement is signed between the parties. The costs are minimal, but the entrepreneur is dependent on the company: a certain percentage of the profit goes to the partner.

Purchasing machines on rental or lease terms

If it is difficult to predict the amount of profit from the devices, then it is reasonable to rent or lease the equipment. After all, the cost of a new machine is rather high.

PSN for vending

When registering a subject as an individual entrepreneur in a vending business, a patent taxation system may be applied. It is important to take into account that the transition is only possible when working without employees or if their number does not exceed 15 people. Tax payment is made in advance upon receipt of the patent. Its validity period can be set to 1 year at the choice of the entrepreneur.

Important: Businessmen on PSN, as well as on UTII, are exempt from paying value added tax, income tax and personal income tax to the budget. The obligation to calculate and pay income tax for employees remains the same.

Secrets of success in vending

To succeed in the vending business, you must always keep the following points in mind.

• The appearance of the device should look as neat and tidy as possible. You should also take care of the cleanliness of the place. If it is a coffee machine, then it is good to place a container next to it for used glasses.
• You can't skimp on quality. The amount of profit depends on how tasty the products, tea or coffee are offered by the machine.
• Instructions for using the machine must be present on each equipment. It is desirable that it be short, understandable, and printed in capital letters. You can make step-by-step instructions, where each step will be under the corresponding button.
• A feature is a feature that distinguishes a device from hundreds of others. For example, an exclusive type of coffee, certain shopping hours at a discount, a promotion: every 10th customer receives a discount. You need to constantly work on improving the machine and a positive result will not be long in coming.
• Constantly take care of the assortment. Study customer demand. Monitor the competition.

Currently, vending has just begun its development, but the pace is fast. Perhaps in two years the competition will increase, and it will not be so easy for newcomers to succeed. Therefore, if you start a vending business, you need to do it today.

Business relevance

The vending business has long established itself as a quick return on investment and highly profitable. According to experts, you can organize your own business using coffee machines with an entry threshold of 4 thousand dollars, and if you choose the right location, the investment can be recouped in the first year of operation.

The main risk is vandalism. Experienced players in the vending market claim that there are many who like to “knock” on the machine, so it is better to choose places with security or video surveillance.

Video on the topic:

Success stories: students making money from coffee machines

Frequently Asked Questions about Vending Machine Taxes

Are there any restrictions when applying one or another tax system in different cities?

To answer this question, we need to consider the lawmaking of a specific region. The fact is that the taxation system in the form of UTII and PSN (patents) falls under the competence of the regions, and the Tax Code of the Russian Federation in this case only sets the general framework and “rules of the game.”

We would rather talk not about restrictions on types of activities, but about the difference in the tax burden for a specific type of activity in different regions. As for Moscow, our capital is an example in terms of persistent rejection of UTII. This system was in effect in 2009-2011. for advertising activities. As of 01/01/2012, UTII in Moscow has been abolished (except for new territories).

What taxes must a vending operator pay?

A vending operator is an individual entrepreneur or a company engaged in the maintenance of vending machines. This type of activity does not fall under either UTII or PSN. There are 2 options left - OSNO or USN.

What taxation systems can be used for a vending business in Moscow?

Any, except UTII. In connection with the change in the border of Moscow on the territory of the annexed municipalities, clause 1.1 of Art. 346.26 of the Tax Code of the Russian Federation provides for a transition period of up to two years. During this period, UTII may be introduced in this territory, provided that it was in force on it on the day the borders were changed. Provisions of paragraph 1.1 of Art. 346.26 of the Tax Code of the Russian Federation has been in force since July 1, 2012. Thus, within the boundaries of the city of Moscow, the taxation system in the form of UTII can be applied for two years in those annexed intra-city territories where it was previously introduced by local authorities.

Which taxation system is more profitable to use when working with coffee machines? Which taxation system is more profitable to use when working with vending massage chairs? What is more profitable, UTII or the Patent Taxation System when working with coffee machines? Which taxation system should you choose when working with mechanical vending machines? Which taxation system should I choose when working with vending machines for preparing/selling drinks (coffee, tea, chocolate, etc.)? How to minimize taxes when trading through mechanical machines?

We need to count. It all depends on the initial and forecast data. It’s one thing when 5-10 machines are in operation, another 50-100. Let us recall that an individual entrepreneur has the right to PSN if the revenue from all patents in the aggregate does not exceed 60 million rubles. Let us remind you that an individual entrepreneur on a patent is required to keep records of his income in order to control revenue and timely transition to OSN if revenue exceeds 60 million rubles.

How to calculate UTII tax on a vending machine? How to calculate UTII for coffee machines (...in the Kirov region)? How to calculate the basic profitability of a vending machine? What is the basic profitability in vending?

The basic profitability for UTII when selling goods using vending machines is established by the Tax Code of the Russian Federation and is equal to 4,500 rubles. per month for 1 TA.

What insurance premiums must a vending operator pay?

Judging by the question, we are talking about individual entrepreneurs. Like all individual entrepreneurs in 2014, he must pay “for himself” fixed payments in the amount of 20,727.53 + 1% of revenue exceeding 300,000 rubles, but not more than 138,628 rubles.

What is the procedure for reporting individual entrepreneurs to the tax office when working with vending machines?

Depends on the tax system.

What is the K2 correction factor?

Let's look at K1 first. This is an annual deflator coefficient calculated as the product of the deflator coefficient used in the previous calendar year and a coefficient taking into account changes in consumer prices for goods (works, services) in the Russian Federation in the previous calendar year. The value of the deflator coefficient for 2014 was established by order of the Ministry of Economic Development of Russia dated November 7, 2013 N 652 and is equal to 1.672 for UTII purposes.

The correction coefficient K2 is established by the representative bodies of municipal districts and city districts. It is designed to take into account a set of specific features of doing business in a given region: - range of goods (works, services); — seasonality; — operating mode; — the amount of income and other features of the place of business activity.

In accordance with paragraph 7 of Art. 346.29 of the Tax Code of the Russian Federation, the values ​​of the adjustment coefficient K2 are determined for all categories of taxpayers for the calendar year and can be set in the range from 0.005 to 1 inclusive. Thus, under no circumstances can the K2 coefficient increase the value of the basic return. When approving the values ​​of the K2 coefficient, representative bodies can apply both increasing and decreasing sub-coefficients, while observing the restrictions established by clause 7 of Art. 346.29 of the Tax Code of the Russian Federation, that is, the final value of K2 cannot exceed one (see letters of the Ministry of Finance of Russia dated 02/04/2011 N 03-11-06/3/13, dated 10/20/2010 N 03-11-11/272, dated 22.07. 2009 N 03-11-09/259).

How to determine income under the simplified tax system for vending?

The procedure for determining income under the simplified tax system does not depend on the type of activity. It is defined by the Tax Code of the Russian Federation. When vending on the simplified tax system, it is exactly the same as with any other method of generating income: cash.

I am registered with the Federal Tax Service of my city (regional center), and I conduct my main activities in a city from another region. Do I have the right to pay taxes on a vending business at the place of registration, or am I obliged to register with the Federal Tax Service at the place of activity and pay there?

Depends on the tax system.

If in the lease agreement in the column “Settlement procedure” I write “free of charge”, do representatives of the Federal Tax Service have the right to demand that the landlord pay tax for renting out the place? Because of this nuance, some potential “points” flatly refuse to install the device, with the words: “this is how our tax office is.” We are talking about a city with a population of 30,000 people. A small but very promising administrative center.

Receiving something for free is subject to tax (if checked). Which one? Depends on the tax system of the tenant and the landlord.

The organization (USN 6%) makes collections at a vending machine. There is no cash desk. What documents are used to receive revenue: collection act (how many signatures are required), cash receipt order?

PKO is issued upon direct delivery of proceeds to the cash desk of an enterprise or individual entrepreneur. It is required when recording any revenue, including revenue from TA. As for the act of collection, there is no special form for it. At one time, Specialized Form N 25-ON was used, approved by order of the USSR Ministry of Trade dated August 20, 1986 N 201. Currently, there is a procedure in place that allows business entities to independently develop forms of primary documentation. Naturally, they must be approved by order and comply with accounting legislation, that is, contain the following mandatory details: - name of the document; — date of preparation of the document; — name of the organization (IP) on behalf of which the document was drawn up; — content of a business transaction; — measuring business transactions in physical and monetary terms; — names of positions of persons responsible for carrying out a business transaction and the correctness of its execution; - personal signatures of these persons. The number of signatures is not regulated. It can be assumed that it depends on the technology you use when collecting TA: it can be carried out by a driver-collector, or together with a driver by a collector-collector, or by the individual entrepreneur himself without hired workers. Hence the number of signatures.

If there are three vending machines at a point (toys, candies, chewing gum), is it possible to draw up one document for all vending machines or is it necessary for each one separately?

For accounting purposes, there must be a report for each vending machine. For tax accounting purposes, it depends on the taxation system.

If I am transporting chewing gum from one city to another in my car, and the traffic police stops me and asks for documents for the cargo, what documents should I provide them if the chewing gum is my personal property?

We believe that if cargo is transported in volumes that clearly exceed those necessary for personal consumption, traffic police officers have the right to demand shipping documents.

The traffic rules of the Russian Federation (clause 2.1.1) require the driver to have with him:

— a driver’s license of the appropriate category (or temporary permit); — registration documents for the vehicle and trailer (if any); - a document confirming the right to own, use or dispose of a vehicle and trailer, if the vehicle is not driven by the owner.

In our case, it is also necessary to have a consignment note (Form N 1-T) for the transported cargo. It is not necessary to have an invoice in the TORG-12 form.

I sell toys/chewing gum/balls through mechanical vending machines. I switched to the simplified tax system (income 6%), tell me how to prove income if necessary when reporting and submitting a tax return. As I understand it, first I submit only a declaration, and upon request, the inspector also submits KUDiR, is this true? I fill out the book for accounting income and expenses, but we don’t have cash register counters, etc., how and with what to confirm the information specified in KUDiR.

Indeed, KUDiR must be presented only at the request of the Federal Tax Service during an inspection. But this is not the only document that controllers have the right to request. Bank statements and cash documents may also be required. As for confirmation of revenue received through vending machines, such documents are acts of collection and PKO for the posting of revenue.

Taxation of vending when trading through vending machines in different regions

If a company places vending machines in different regions, while simultaneously creating jobs, this leads to the creation of separate divisions that need to be registered with the local Federal Tax Service.

Individual entrepreneurs cannot open separate divisions. But if they need to work simultaneously in several regions, then in some cases individual entrepreneurs will have to register with several Federal Tax Service Inspectors, pay taxes at the place of registration and submit reports.

According to current legislation, an individual entrepreneur registers for tax purposes at his place of residence. This also applies to the case when an individual entrepreneur hires workers: he must also register with the Pension Fund and the Social Insurance Fund at his place of residence. Naturally, the entrepreneur pays taxes and contributions here. But now it begins to work in more than one region. Let's consider the options.

Option 1. The entrepreneur applies the simplified tax system in both regions.

An individual entrepreneur who has chosen the simplified tax system as a tax regime is registered with the tax office at his place of residence. In other regions it also works within the framework of the simplified tax system. In such a situation, the current legislation does not oblige the entrepreneur to re-register for tax purposes in another region in relation to his place of residence. However, there is one important exception to this rule. If an individual entrepreneur acquires ownership of non-residential premises in another region, he will have to register at the location of this property. This procedure is provided for in paragraph 1 of Art. 83 of the Tax Code of the Russian Federation.

According to paragraph 6 of Art. 346.21 of the Tax Code of the Russian Federation, simplified entrepreneurs pay a single tax and advance payments at their place of residence. The fact that in this case the entrepreneur receives income in different regions does not matter. This means that when determining the tax base for the single tax on the simplified tax system, it should take into account the total income received for a certain period for all types of activities, regardless of the geography of their implementation.

Regardless of how extensive the geography of an individual entrepreneur’s activities, he submits a tax return under the simplified tax system to the tax office at his place of residence. That is, he needs to report to the inspectorate where he is registered. This rule is fixed in paragraph 2 of Art. 346.23 of the Tax Code of the Russian Federation. Accordingly, the book of income and expenses is also kept alone.

Option 2. An entrepreneur in one region uses the simplified tax system, in another - UTII.

If the activities of an entrepreneur in a new region are subject to UTII, he can switch to this taxation regime. Let us remind you that since 2013, such a transition has been voluntary, that is, the entrepreneur has the right to do this, but is not obliged, as was the case previously.

An entrepreneur operating on UTII in another region must register with the tax office at the place of business as a UTII payer. To do this, he just needs to submit to the inspectorate an application for registration, drawn up in form N UTII-2, which was approved by order of the Federal Tax Service of Russia dated January 12, 2011 N ММВ-7-6/ Only this must be done within the established time frame: no later than five working days from the date when the entrepreneur began working in the new region. An entrepreneur must pay a single tax on imputed income at the place of conducting “imputed” activities, that is, according to the details of the tax office of the region in which he is registered as a UTII payer. The single tax according to the simplified tax system is also paid at the place of registration, or more precisely, at the place of residence of the entrepreneur. At the same time, it is important to ensure separate accounting of income by types of activities subject to different taxation regimes.

An entrepreneur must submit a tax return for UTII to the tax office with which he is registered as a payer of this tax. This is directly indicated by the provisions of Art. 80 of the Tax Code of the Russian Federation.

A tax return under the simplified tax system must be submitted to the tax office at your place of residence. At the same time, it is important to pay attention to the fact that such a declaration will have to be submitted even if the simplified activity was not carried out by the entrepreneur. The fact that at the end of the tax period there was no obligation to pay tax does not relieve the need to report. It’s just that in this case the declaration will be zero.

Option 3. An entrepreneur received a patent to work in a new region.

An individual entrepreneur can conduct his business in another region on the basis of a patent. Since the entrepreneur is already working, he is registered with the tax office at his place of residence. But in order to obtain a patent in another region of the country, an entrepreneur must register for taxation there as well. To do this, he should submit an application for a patent to the tax office at the place of proposed activity. Based on this application, it will be registered with the tax authority. For information, let us recall that a patent is valid only in the territory of the constituent entity of the Russian Federation where it was issued (clause 1 of Article 346.45 of the Tax Code of the Russian Federation). This means that with a patent obtained, for example, in the Tula region, you can only work in this region. If an entrepreneur decides to conduct the same activity under a patent, for example, in the Kaluga region, he will have to obtain a second patent in this subject of the Russian Federation. Moreover, if an individual entrepreneur plans to carry out several types of activities in the region, he should obtain a patent for each of them.

In this case, the cost of the patent will be transferred to the budget of the constituent entity of the Russian Federation in which it was issued. If a patent was received in several subjects, then payment for each of them is transferred according to the details of the tax office that issued the document. No more payments will be made under this regime.

Within the framework of patent activities, there is no obligation to submit tax returns. At the same time, both the simplified tax system and the patent system require maintaining a ledger of income and expenses. But you must keep in mind that you will have to fill out your own copy for each tax system. This means that if the two tax regimes are combined, the entrepreneur will have to keep tax records in two different books. Within the framework of the simplified tax system, it is necessary to reflect income (if the object of taxation is income) or income and expenses (if the object is income minus expenses). Only income received under this regime should be taken into account in the Patent System Book.

What ingredients are needed for a coffee machine?

The assortment of coffee is formed based on the installation location and target audience. For example, in office and shopping centers, consumers are focused on higher quality, so it is better to install machines with freshly ground coffee there. But in universities it is more advisable to place coffee machines with instant drinks. And it's not just that instant coffee is cheaper. It prepares faster, and for students it is important to have time to buy coffee during a short break. This benefits you too. Judge for yourself: instant coffee takes 20 seconds to prepare, and freshly ground coffee takes 50 seconds. Then, during a 10-minute break, the machine with instant coffee will be able to “sell” 30 cups, and the second one will be able to “sell” only 12 cups. This example clearly shows that it is necessary to plan key business parameters in advance.

Now let's move on directly to the purchase of raw materials.

The main consumables for coffee machines are coffee (bean or instant), sugar, cream, chocolate. All this can be purchased from one supplier. Experienced vendors advise purchasing ingredients from European brands: the Danish company Eurogran, the Dutch ICS, the Italian Ristoria or the domestic “Golden Domes”, “Andrey and Co”). An average coffee machine consumes 20 kg of “total ingredient” monthly, costing about 400 rubles. per kg, i.e. 8000 rubles.

In addition, you need to purchase bottled water. One unit requires about 300 liters of water per month (expenses - 2000 rubles). Please note that water for coffee machines must be from the same company. If the water hardness level changes, the machine may malfunction.

You also need cups: volume 165 ml, packs of 100 pieces, price - 170 rubles. Stirrers: 100 pcs for 40 rubles. Average coffee sales are 60 cups per day. Accordingly, you will have to purchase 18 packs of cups and plastic stirrers per month. The total cost of consumables will be about 2,500 rubles. Add to this the cost of sugar, milk, etc. – another 2,500 rubles. Thus, monthly costs for raw materials will be 15,000 rubles.

Please note that all food products must be certified. Certificates are provided by the supplier.

How to choose a place for a coffee machine

Choosing a suitable location for vending trade is one of the most important and difficult stages of opening. The volume of sales depends on the successful location. To find such a place, the entrepreneur must carefully analyze all potential points for installing the machine. Keep in mind that most of the “fishing spots” in large cities will be occupied - shopping centers, train stations, etc. The benefits of such a location are obvious, but an analysis of various places will help you find equally successful options. If you don’t manage to take the “fishy” place, then rely on the quality of the products: offer unusual varieties of coffee, original recipes, and a variety of assortments.

When selecting a site for the machine, consider the following requirements:

• proximity to public places with high pedestrian traffic: shopping and office centers, train stations, service stations, universities, etc.;
• availability of socket;
• required area 1 sq.m.

The average cost of renting such a point is 3-4 thousand rubles. Some shopping centers may charge a higher fee - from 6 thousand and above. By the way, it is possible to find a place for coffee machines among government institutions. Tenders for the placement of coffee machines are published on the Rostender website (rostender.info).

At the first meeting with the owner of the site, experienced operators advise bringing an image of a coffee machine in this interior, having previously photographed the place. This will clearly show that the device really occupies a small area and fits organically into its surroundings. You can read more useful tips for negotiating with landlords about installing vending machines here.

It is advisable to specify in the lease agreement all the terms of cooperation: the amount of rent, guarantees, obligations of the parties, degree of responsibility, payment of other expenses. Discuss the possibility of including costs for energy consumption in the rent (they will average 1 thousand rubles per month).