How to quickly find partners and dealers to sell products? Sale of goods of own production through a specialized store: taxation system, use of cash registers, profitable ideas for home production business

Sales of manufactured products are the most important indicator of production activity. After all, it is through sales that the turnover of funds spent on the production of products ends. As a result of the sale, the manufacturing enterprise receives the working capital necessary to resume a new cycle of the production process. Sales of products at a manufacturing enterprise can be carried out by shipping manufactured products in accordance with concluded contracts or by selling through its own trading division.

According to Article 223 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), ownership of products purchased in accordance with the contract arises from the buyer from the moment of its transfer:

“The right of ownership of the acquirer of a thing under a contract arises from the moment of its transfer, unless otherwise provided by law or contract.”

In accordance with Article 224 of the Civil Code of the Russian Federation, the transfer of products is the delivery of them to the buyer, delivery to the carrier or communications organization, for sending to the buyer.

Products sold are considered delivered to the buyer from the moment they actually come into the possession of the buyer or the person indicated by him.

Note!

The transfer of shipping documents for it is equivalent to the transfer of products.

To reflect in accounting (both accounting and tax) transactions for the sale of products, it is necessary to have documentary evidence of the transfer of ownership of this product to the buyer. This confirmation is provided by various primary documents: invoices, delivery notes, acceptance certificates, and so on.

To account for the sale of products in the accounting of the organization, account 90 “Sales” subaccount “Revenue” is used.

As a general rule, operations for the sale of products are reflected in the accounting records of the manufacturer at the time of shipment (the only exception is the sale of products under contracts with a special transfer of ownership).

For this purpose, the following entry is used in accounting:

At the same time, the cost of shipped products is written off. If a production organization keeps records of finished products at actual cost, then the write-off is reflected in the accounting:

Account correspondence
Debit	Credit
		Products written off at actual cost

If a production organization keeps records of finished products at standard (planned) cost, then the write-off is made using the following entries:

Account correspondence
Debit	Credit
		Finished products are accepted for accounting at planned cost
		Products written off at planned cost
		The actual cost is reflected (at the end of the month)
		Deviations of actual costs from standard costs are written off (overexpenditure)
		Deviations of actual costs from standard costs are written off (savings)

In accordance with the norms of Chapter 21 “Value Added Tax”, transactions for the sale of goods (work, services) on the territory of the Russian Federation are subject to taxation, therefore, if an organization is a payer of this tax, then it is obliged to calculate VAT on the sales amount (Article 146 of the Tax Code). Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation)).

Note!

Article 167 of the Tax Code of the Russian Federation, which determines the moment of determining the tax base in VAT legislation, has been significantly changed since January 1, 2006 by Federal Law No. 119-FZ. The specified law, from January 1, 2006, abolished the method previously used for VAT taxation as funds are received (as payment is received), therefore, from this moment in Russia, all VAT taxpayers will use only the “as shipped” method as the moment of determining the tax base "

For this purpose, the following entry is used in accounting:

The cost of shipped and sold products includes and. In accordance with the Instructions for the use of the Chart of Accounts, organizations carrying out industrial or other production activities on account 44 “Sales expenses” reflect the following types of expenses:

“... for packaging and packaging of products in finished product warehouses; for delivery of products to the departure station (pier), loading into wagons, ships, cars and other vehicles; commission fees (deductions) paid to sales and other intermediary organizations; on the maintenance of premises for storing products at places of sale and remuneration of sellers in organizations engaged in agricultural production; for advertising; on ; other expenses similar in purpose.”

They are written off by writing:

Account correspondence
Debit	Credit
		Business expenses written off

Then, by comparing the debit and credit turnover in account 90 “Sales,” the financial result is determined.

Example 1.

During the reporting period, the textile mill Russian Textile LLC sold manufactured fabrics in the amount of 1,180,000, including VAT – 180,000 rubles. The cost of fabrics sold was 800,000 rubles. The amount of sales expenses is 40,000 rubles.

LLC "Russian Textiles" applies the accrual method for profit tax purposes; the VAT tax base is determined upon shipment.

In the accounting records of Russian Textile LLC, these business transactions are reflected as follows:

Account correspondence		Amount, rubles
Debit	Credit	Amount, rubles
			Revenue from sales of finished products is reflected
			VAT charged
			Cost of goods sold written off
			Selling expenses for products sold are written off
			Profit from the sale of fabric is reflected

End of the example.

An industrial enterprise can sell its products not only to “adjacent” or “wholesalers”, but also retail its own products in specially opened trade divisions. For production organizations of light industry, this form of sales has already become familiar, because the main types of manufactured products in light industry are consumer goods.

It should be noted that this form of trade has many advantages, in particular, the sales market increases, it is possible to obtain prompt information about consumer demand for manufactured products, the process of generating revenue is accelerated, and so on. But along with the “pros” of such an implementation, there are also “cons”. The opening of a special division means that the industrial enterprise actually becomes multi-industry, that is, in addition to the main activity (production), it directly carries out trading activities.

Our audit practice shows that such organizations often incorrectly reflect the sales of their own products through the organization’s trading division, using a sales scheme using accounts 41 “Goods”, 42 “Trade margin”, 44 “Sales expenses”. In our opinion, the use of such a scheme is erroneous; it is acceptable only if the trading division of an industrial production enterprise, in addition to its own products, sells purchased goods.

This point of view is based on the Instructions for the use of the Chart of Accounts. With regard to account 41 “Goods”, this document contains the following:

The transfer of finished products to the trading division for sale is formalized by the invoice requirement (form No. M-11), approved by Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71a “On approval of unified forms of primary accounting documentation for accounting of labor and its payment, fixed assets and intangible assets, materials, low-value and wearable items, work in capital construction”, and their sale and transfer to buyers - invoice form No. M-15.

When transferring finished products to the store, the following entry is made in the accounting records of the production organization:

End of the example.

When selling finished products through a structural unit (store, trading house, pavilion), organizations can use the following primary documents “Product Report” and “Statement of Movement of Finished Products and Goods.” The forms of these documents are contained in Appendix No. 5 to Methodological Instructions No. 119n on accounting of inventories.”

The product report consists of two sections: “A” and “B”. Section “A” reflects the movement of finished products and purchased goods, and section “B” reflects the movement of cash. The specified report is drawn up either by the head of the trading department or by the materially responsible person in two copies. The period for which a product report is compiled should not exceed 1 calendar month. As a rule, in trade departments these documents are compiled on a ten-day basis.

In section “A”, the financially responsible person reflects the balances and movement of finished products and goods in quantitative terms, indicating the names, numbers and dates of receipt and expenditure documents, as well as “Expense” and “Balance at the end of the month” in sales prices (including VAT ).

Section “B” contains information about the sources of cash inflow and outflow: proceeds from the sale of finished products and goods, delivery of money to the cash desk of your organization, collection service, shortages and surpluses of cash, and so on.

Then (within the established time frame) the commodity report, together with incoming and outgoing commodity and monetary documents, is transferred to the organization’s accounting department for verification. When accepting the report, the accountant makes notes about this on both copies of the report. The first copy of the report with documents remains in the organization’s accounting department, the second copy is returned to the financially responsible person.

If errors are found when checking the report, appropriate corrections are made. The introduction of corrections is agreed upon with the financially responsible person. If the financially responsible person agrees with the changes made to the report, then he must confirm the corrected amount of the balance of finished products, goods and cash at the end of the period with his signature.

After accepting the report, the accounting department fills out the column “At actual cost” - for finished products and goods, after which the data of the commodity report is entered into accounting.

Attached to the commodity report is a “Statement of movement of finished products and goods”, which reflects the receipt and consumption of finished products and goods, indicating their names, distinctive features and item numbers (if any), units of measurement, quantity, price and sales amount prices (including VAT). If the receipt or consumption of finished products and goods is documented with documents reflecting the above indicators, they can be reflected in the statement indicating only the total (total) amounts.

The statement indicates the total amounts separately for income and expenses. Data on actual costs and (or) purchase prices are filled in by the trade department or accounting service.

Thus, based on the data from the commodity report, the accounting service monthly generates data on the actual cost of products received and sold, as well as the cost of the balance of finished products at the end of the month.

More details with questions regardingaccounting and tax accounting at light industry enterprises, You can find it in the book of JSC “BKR-Intercom-Audit” “Production and trade in light industry».

Hello!

We continue to publish useful tips for those who are at the beginning of the journey of creating and developing a successful online store. In previous publications we talked about how to find “your” product (and), what are its features?, your business idea and .

Today we will talk about what you need to consider if you decide to sell your own products online

Own goods and services

The Internet has opened up a whole new world for manufacturers: selling products has become much easier and faster. But there are a number of nuances here.

There are undoubted advantages to selling your own product: you have full control over your brand and its development, you have a chance to occupy a free niche in the market, adjust the product taking into account customer requests, and so on. But in addition to organizing the trading process itself, you will have to invest time and effort in the production itself.

That’s why you definitely need to think ahead about how you will scale your business, how your product line will grow and change, what challenges you may encounter in the future, and what it will take to remain competitive and offer something new to your customers.

Handmade goods store Plushkin.club

What should be your first steps in selling online?

Evaluate the initial data. Where will you get the raw materials (depending on the type of your business, this could be wholesalers or retail, friends, or even a flea market). You need to clearly identify suppliers and calculate all costs.
Determine how you will deliver orders: will you choose transport companies or choose Russian Post? Will you send the packages yourself or spend money on couriers and delivery services? Shipping is one of the key aspects of selling products online.
Think about the packaging of the product: how reliable it is, how it will affect the overall cost, and whether it will withstand transportation.
Fully calculate the production process: how long it will take to produce one unit of goods, how much you can do in a day, in a week, in a month. Will you work to order or intend to keep a stock of goods in order to promptly send them to customers? Document absolutely everything, from production costs to the amount of time spent.
Before selling a product in an online store, think about where you will store the product. Even if you have spare space in your home, you'll probably have to look for something larger as you scale your business. Explore alternatives: how much does it cost to rent suitable premises, how much will logistics services cost from a 3PL (Third Party Logistics) provider.
Timing plays a big role in selling products online. Your website should clearly state how long it will take for the product to be manufactured and delivered to the buyer after payment for the order. You can place this information in the product description, as well as duplicate it in transaction confirmation emails. Be honest, make the process as transparent as possible, meet deadlines, and then customers will trust you.

Working with a manufacturer or wholesaler

This option involves you finding a partner to develop, produce and sell your product. This is a great option if you don't have the opportunity or don't want to do it yourself. Or you doubt that you can handle scaling your business on your own, and therefore are ready to work in collaboration with a larger manufacturer or wholesaler who will handle sales.

Online store of the Miratorg holding, which unites several manufacturers

However, the investment is likely to be more significant. And you will also have to be responsible for the brand and quality of the product to customers.

What points should you pay attention to before you start selling a new product?

You can establish partnerships with an already successfully operating company, or find an “unpromoted” manufacturer that meets all your requirements. In any case, finding a partner can take quite a long time, so prepare for this in advance.
Make sure that your partner is in compliance with the law and has all the necessary documents (licenses, permits). Seek recommendations from those who have already worked with this manufacturer or wholesaler. It's a good sign if the company you're researching also asks you for the same information to prove your business is legitimate.
Assess your capabilities and partnership prospects:
- What will be the final cost of the product, taking into account outsourced production, delivery and potential hidden fees?
- How quickly can the partner ship the goods?
- How is delivery and inventory management organized in the company? Is this included in the price of the product or is it an additional service? Will you control the branding?
- Study the contract: is there room for maneuver in it, is it possible to make adjustments that your business needs? Can the conditions be called strict? What exactly are you risking? -How is communication structured in the partner company? How often will you be provided with up-to-date information about changes, innovations, and discounts made to the product?
- What are the minimum order quantities?

Be sure to study a sample of the product before signing the contract. Make sure it meets your expectations. Manufacturers typically charge a fee for sending the sample, but you can negotiate an option where payment will be made if the contract is signed.

So, weigh all your options and get started! Remember: in the worst case scenario, if nothing works out, you can choose a different direction and move on. Selling in an online store is not as difficult as it seems!

Share your experience in the comments!
Prepared by Victoria Chernysheva

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The ultimate goal of every commercial organization and the key to its successful activities in the system of market relations is to make a profit. An important step towards this goal is obtaining gross income from the sale of manufactured products and purchased goods.

In form No. 2 “Profit and Loss Statement”, line 010 reflects “Revenue (net) from the sale of goods, products, works, services (minus value added tax, excise taxes and similar payments)”, and line 020 in trade organizations, including public catering, show the purchase price of goods, the proceeds from the sale of which are shown on line 010. The difference between the first and second indicators is the gross income from the sale of products of own production and purchased goods in public catering organizations, as well as in any other trade organizations. It should be noted here that when calculating gross income, payments to the budget such as value added tax, excise taxes and others similar to them are excluded. Otherwise, gross income will be overstated. These tax payments are initially state income and have nothing to do with the gross income of the enterprise (organization).

In accounting, the gross income of an enterprise is determined on the basis of information on the sale of products and goods of their purchase value, reflected in the operational-resulting account 46 “Sales of products (works, services)”.

Operations for the sale of products and goods must be reflected in accounting accounts in a timely manner, that is, simultaneously with the processing of commodity and cash reports of financially responsible persons.

In case of wholesale sales of products of own production, including semi-finished products, sales are reflected on the basis of issued invoices and the following accounting entry is drawn up accordingly: debit to account 62 “Settlements with buyers and customers”, credit to account 46 “Sales of products (works, services)”.

The following accounting entry is made for the amount of cash proceeds from the sale of products and goods according to cashiers’ reports: debit to account 50 “Cash” and credit to account 46 “Sales of products (works, services)”.

For the cost of sold dishes on subscriptions and coupons, account 64 “Calculations for advances received” is debited and account 46 “Sales of products (works, services)” is credited.

For the cost of products supplied to feed their employees, account 70 “Settlements with personnel for wages” is debited and account 46 “Sales of products (works, services)” is credited.

According to the reports of financially responsible persons (production manager, buffet seller or other trading unit) and the documents attached to them, the accounting value of purchased goods and raw materials spent on the sale of products is written off within a month to the debit of account 46 “Sales (works, services)” with credit accounts 20 “Main production”, 41/2 “Goods in retail trade”.

The credit of account 46 reflects the amount of revenue from the sale of products of own production and purchased goods at sales prices for any variant of accounting prices for products of own production and purchased goods.

Consequently, if the accounting price is the purchase price of purchased raw materials and goods, then gross income is determined by subtracting from the turnover reflected on the credit of account 46, the purchase price of raw materials and goods and the amounts of value added tax, as well as sales tax shown on the debit of the account 46.

In most cases, the sales price is used as the accounting price in catering organizations; an option is possible when both purchase prices (accounting in the pantry) and sales prices (accounting in production and in buffets) can be accepted as accounting prices at the same time.

When accounting for raw materials and goods at sales prices, they are written off to the debit of account 46 “Sales of products (works, services)” accordingly at accounting - sales prices. Therefore, there is a need to adjust the debit turnover of account 46 to bring it to the purchase price of goods sold by reversing the entry for the amount of the realized trade margin. In this case, the realized trade margin is determined by calculation and written off at the end of the month with a red reversal to the debit of account 46 and the credit of account 42 “Trade margin” or an unusual “variegated” accounting entry: debit of account 46 - with a red amount and debit of account 42 - with a black amount. And, thus, the debit of account 46 “Sales of products (works, services)”, according to its purpose and classification, reflects the purchase price of goods and consumed raw materials.

There are several ways to calculate realized trade margins, depending on the size of applied margins by type of product and purchased goods, the frequency of changes in these margins, the possibility of accounting for sales of products and goods by type, etc. The main of these methods are the following:

1). In terms of total trade turnover,
2). According to the average percentage,
3). According to the range of remaining goods.

When calculating based on total trade turnover, the realized trade overlay is calculated using the formula:

RTN = T X RN / 100,

Where RNT is the realized trade overlay (margin),

T - total turnover,

RN - estimated trade margin.

In its turn,

RN = TN / (100 + TN),

Where TN is trade margin, %

The method of calculating the realized trade margin based on the total turnover is used in the case when the same percentage of the trade margin is applied to all goods. If its size has changed during the month, the volume of trade turnover should be determined separately by the periods of application of different sizes of the trade margin.

The realized trade overlay at the average percentage is calculated using the formula

RNT = T x RN avg / 100

Where РНср is the average percentage of realized trade margin.

In its turn,

RN av = (TNn + TNp - TNv) / (T + OKk + Okp + Okr) * 100

Where TNN is the trade margin on the balance of goods at the beginning of the month (account balance 42 “Trade margin” at the beginning of the month);

ТНп - trade margin on goods received during the month (credit turnover of account 42 per month);

ТНв - trade margin on disposed goods for the so-called documented expense, namely: return of goods to suppliers, write-off of damaged goods, etc. (debit turnover of account 42 for the month);

OKK - balances of raw materials, products and goods at the end of the month in the pantry (balance of account 41/1 “Goods in warehouses” at the end of the month) - this balance increases if the sales price serves as the accounting price in the pantry. At the purchase price, storeroom balances are not taken into account in this form;

OKP - balance of raw materials, products and goods in production (balance of account 20 “Main production” at the end of the month);

OKR - the balance of products of own production and purchased goods in the retail network (buffets, etc.) (balance of account 41/2 “Goods in retail trade” at the end of the month).

The average percentage method of calculating realized trade overlay is simple and can be used by any organization. Its disadvantage is its inaccuracy, since it is based on the assumption that the assortment structure of the turnover for the month and the balance of goods at the end of the month is the same, which is rarely the case in practice. As a result, the amount of realized trading overlay calculated using this method may be greater or less than the actual value. For example, if the number of sales is dominated by goods with a large markup (compared to the average percentage), and the remainder consists of goods with a smaller markup, then the amount of the sold trade overlay will be underestimated, and vice versa.

The realized trade overlay for the range of remaining goods is calculated using the formula

RTN = (TNn + TNp - TNv) - TNk

Where TNK is the trade margin on the balance of goods at the end of the month.

TNk = (OK1 * RN1 + OK2 * RN2 +……+ Okp * RNp) / 100,

Where OK1, OK2,…, OKp are balances at the end of the month by product groups.

The balance of goods by name should be determined based on the inventory data of goods on the first day of the next month in each department (pantry, kitchen, buffet, etc.).

The method for calculating the realized trade overlay for the assortment of remaining goods can also be used in any organization; It is more accurate than the average percentage method, but has the disadvantage of requiring an inventory of goods at the end of each month.

After the trade overlay has been implemented and written off to the debit of account 46 “Sales of products (works, services)” from the credit of account 42 “Trade margin” (using the “red reversal” method), in the debit of account 46 it is necessary to reflect the amount of value added tax and sales tax , attributable to realized values in correspondence with the credit of account 68 “Settlements with the budget” for the corresponding subaccounts.

VAT is calculated based on the income received from the sale of products and goods in the context of established tax rates (10 and 20%) at the corresponding calculated rates of 9.09 and 16.67%. To make such a calculation, it is necessary to maintain separate analytical accounting of goods in the context of tax rates. In the absence of the specified analytical accounting, tax is calculated on the income received at a rate of 16.67%. It should be borne in mind that VAT is not imposed on turnover on the sale of products of own production in student and school canteens, canteens of other educational institutions, hospitals, preschool institutions, as well as canteens of other institutions and social and cultural organizations financed from the budget. After the listed accounting entries in account 46 “Sales of products (works, services)”, the difference between credit and debit turnover will represent the gross income from the sale of products of own production and purchased goods.

The following is the procedure for writing off to the debit of account 46 “Sales of products (works, services)” from the credit of account 44 “Distribution costs” production and distribution costs related to sold products of own production and sold purchased goods. After this, the difference between gross income and costs is revealed. This difference represents the profit or loss on sales of products and goods at the end of the month.

Thus, there is no balance left on account 46 for the past month, and the account is closed. Entries in order journals and statements for account 46 are kept for each division of the catering organization separately. At the end of the month, a consolidated journal-order journal is compiled, from which entries are transferred to the General Ledger.

Sales of products- one of the main economic operations of a manufacturing enterprise.

The correct reflection of this operation is of great importance for the formation of product costs, and therefore it is important to follow the basic principles.

Firstly, the program must maintain the correct chronological sequence of document entry - i.e. Products must be received at the warehouse before they are sold.

Secondly, products must be written off from the warehouse to which they were received (or moved).

To reflect product sales in the program 1C Accounting 8 The document “Sales of goods and services” is used.

You can find a list of documents “Sales of goods and services” in the “Purchases and Sales” section, subsection “Sales”, link “Sales of goods and services”.

A new document form will open.

We indicate the type of transaction “Purchase, commission”.

The “Organization” detail will be filled in automatically if the main organization is specified in the user settings or only one organization is kept in the system.

In the “Warehouse” attribute, select the warehouse from which we sell products.

We select a counterparty-buyer, or enter it into the “Counterparties” directory if we are selling products to this buyer for the first time.

We enter an agreement with the counterparty. It is important to correctly indicate the type of contract - “with the buyer”. If we want the same price type to be always indicated in the sales documents for this buyer, we select this price type in the contract (for this, the required price type must be entered into the “Item Price Types” directory).

The detail “Advance offset” can be set in the “do not offset” provisions (i.e., advance offset entries are not generated even if there is an advance payment from the buyer), “automatically” (i.e., the program analyzes the presence of an advance payment for a given buyer and agreement) and “according to document” (in this case, you must indicate the advance document). The default is set to “automatic”, I recommend leaving it in this position.

We fill out the tabular part of the document from the “Nomenclature” directory using the “ button. We indicate the quantity of products.

If pre-filled, then when you select an item in the line, the accounting account, VAT account, and income and expense accounts for the sale of these products will be automatically filled in.

If product prices are not filled in for the previously specified price type, then you will have to enter the product sales price manually.

Depending on the previously made settings, the VAT amount will be automatically calculated.

Using the “Write an invoice” button, you can generate an “Invoice issued” document based on this document.

After entering all the details, we submit the document. Let's look at the transactions generated by the document:

Posting debit 90.02, credit 43 reflects the write-off of products at planned cost.

The second entry reflects the sale of products at sales price, including VAT.

The third entry allocates the amount of VAT.

Clicking the “Print” button opens a list of printable forms that can be generated from this document.

For this operation, the forms “Consignment note”, “Invoice”, “Consignment note (TORG-12)”, “Consignment note 1-T” and “Transport bill of lading” are suitable for us.

To learn how to correctly set up the signatures of responsible persons so that they are displayed automatically in printed document forms, read

An individual entrepreneur is registered in Surgut, but operates in Yekaterinburg. Selecting a tax regime and using an online cash register.

Question: An individual entrepreneur is registered in the city of Surgut and is subject to taxation under the simplified tax system, but operates in Yekaterinburg and applies a patent (atelier services), we plan to sell items of our own making through the website and a permanent store in Yekaterinburg. What taxation regime is legal to apply, what sales taxes is an individual entrepreneur required to pay, is it possible to apply UTII. Please clarify the calculation for UTII in Yekaterinburg. Are individual entrepreneurs required to use electronic cash registers when selling through the website this year?

Answer: In relation to the sale of goods of your own production through a website or a specialized store, you can use either OSNO or simplified tax system.

Since you already use the simplified tax system for atelier services, for retail sales you can only choose the simplified tax system. This is due to the fact that the simplified tax system and the OSNO are not combined.

You cannot use UTII or a patent. Since retail sales do not include the sale of products of own production (manufacturing) () and sales through Internet sites and online stores.

When selling through a website (store), you need to use online cash register.

You pay a single sales tax in connection with the application of the simplified tax system.

Rationale

Who can apply the patent tax system

The patent taxation system is an independent special tax regime, which is applied on a voluntary basis (Chapter 26.5, paragraph 2 of Article 346.44 of the Tax Code of the Russian Federation).

It is possible to switch to a patent taxation system only in those constituent entities of the Russian Federation where this tax regime is established by regional legislation (clause 1 of Article 346.43 of the Tax Code of the Russian Federation).

The list of regions in whose territory the patent taxation system has been introduced is presented in the table.

Conditions for applying the special regime

Only entrepreneurs can apply the patent taxation system and only if the following conditions are simultaneously met:*

the type of activity that the entrepreneur is engaged in (plans to engage in after acquiring a patent) is indicated in paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation. In this case, the entrepreneur has the right to apply this special regime when providing services (performing work) both for the population and for organizations (letter of the Federal Tax Service of Russia dated June 10, 2014 No. GD-4-3/11215). In addition, constituent entities of the Russian Federation have the right to expand this list, supplementing it with other household services from the OKVED 2 and OKPD 2 lists approved (subclause 2, clause 8, article 346.43 of the Tax Code of the Russian Federation). However, it is possible to apply the patent taxation system when providing such services (extended) only in relation to those that are provided only to the population (letters of the Ministry of Finance of Russia dated September 2, 2014 No. 03-11-12/43824 and dated December 28, 2012 No. 03- 11-11/398);
the entrepreneur operates independently or with the involvement of hired personnel (including under civil contracts), the average number of which does not exceed 15 people for all types of activity. Determine the average number for the period for which the patent was issued. If you combine PSN with UTII, take into account only employees who are engaged in activities on PSN (clause 17 of the Review sent by letter of the Federal Tax Service of Russia dated July 7, 2016 No. SA-4-7/12211, ruling of the Supreme Court of the Russian Federation dated June 1 2016 No. 306-KG16-4814). Let us note that before the release of this letter, the controllers had a different position. In other cases of combination, take into account all your mercenaries - in such cases the position of the department has not yet changed (letter of the Ministry of Finance of Russia dated July 21, 2015 No. 03-11-09/41869, brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated August 3, 2015. No. ED-4-3/13578);
the activity is not carried out within the framework of a simple partnership agreement (joint activity agreement) or a property trust management agreement.

The listed conditions must be met throughout the validity period of the patent.

This conclusion follows from the provisions of paragraphs and Article 346.43 of the Tax Code of the Russian Federation.

An entrepreneur can apply the patent system regardless of his tax status, that is, being both a resident and a non-resident (letter of the Ministry of Finance of Russia dated November 25, 2013 No. 03-11-12/50675).

The form of settlements with buyers (customers), as well as the source of payment for goods (work, services) sold by an entrepreneur, also do not affect the possibility of applying the patent taxation system. That is, an entrepreneur can receive payment from organizations and the population both in cash and non-cash forms, even from budget funds. Such clarifications are given in letters of the Ministry of Finance of Russia dated April 5, 2013 No. 03-11-12/40, dated January 21, 2013 No. 03-11-12/07.

For what types of activities is a patent issued?

The list of types of activities for which a patent can be obtained is established by paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation. At the same time, constituent entities of the Russian Federation have the right to expand this list in relation to other household services specified in OKVED 2 and OKPD 2. Codes of types of activities and codes of services that relate to household services are listed in the lists approved by Order of the Government of the Russian Federation of November 24, 2016 No. 2496-r (subclause 2 of clause 8 of Article 346.43 of the Tax Code of the Russian Federation). You can view the full list of services that fall under the PSN in your region in the regional law. A selection of such laws is in the table.

If an entrepreneur plans to simultaneously engage in several of the listed activities, he must obtain patents for each of them.

Trade

You can use PSN only when you trade retail through the following objects:*

non-stationary trading network. This is delivery and peddling trade;
stationary retail chain with a floor area of no more than 50 sq. m for each object. This is trade in shops and pavilions;
stationary retail chain without sales floors. This is trading at markets, fairs, kiosks, tents and through vending machines.

Retail trade means selling goods for personal, family use, and not for business activities. And do this under a retail purchase and sale agreement. Such an agreement does not have a separate written form. It is considered concluded when the seller gives the buyer a check.

You cannot use the patent system when you are not selling retail. Let us explain what kind of trade this is.

The law does not include trade in retail:*

gas;
trucks and special vehicles, buses of any type;
trailers, semi-trailers, spreader trailers;
excisable goods listed in subparagraphs 6-10 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation;
food and any drinks in catering organizations. And it doesn’t matter whether they are packaged and packaged by the manufacturer or sold in bulk, bottling, etc.;
products of own production.* An exception is goods and catering products that are prepared in vending machines.

In addition, retail trade cannot be called:*

trading under supply contracts, as well as within the framework of state and municipal contracts;
transfer of preferential medicines with free prescriptions;
trading using samples and catalogs outside the stationary distribution network. This includes trade by mail;
trade through teleshopping, by telephone, through Internet sites and online stores.*

Such rules are established by subparagraphs and paragraph 2, paragraph 3 of Article 346.43 of the Tax Code of the Russian Federation and are further explained in letters of the Ministry of Finance of Russia dated April 29, 2016 No. 03-11-12/25371, dated November 22, 2013 No. 03-11-11/ 50540.

Who can apply the simplification

Conditions for applying the simplified tax system

As a general rule, only those who have met the following quantitative and cost restrictions can apply the simplification:*

the amount of income received does not exceed the established limit (clause 4.1 of Article 346.13 of the Tax Code of the Russian Federation);
the average number of employees for the tax (reporting) period does not exceed 100 people (subclause 15, clause 3, article 346.12 of the Tax Code of the Russian Federation);
the residual value of fixed assets does not exceed RUB 150,000,000. (Subclause 16, Clause 3, Article 346.12 of the Tax Code of the Russian Federation).

The above conditions must be observed by both those who are already using the simplified system and those who are just planning to switch to this regime (clause 4.1 of article 346.13, clause 3 of article 346.12 of the Tax Code of the Russian Federation).

What trade transactions are subject to UTII?

The use of UTII is allowed in relation to retail trade in goods:*

through retail chain facilities with trading floors;
through retail chain facilities without sales floors;
using means of distribution (distribution) trade.

Retail trade for UTII purposes does not include the sale of:*

excisable goods specified in subparagraphs 6-10 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation (for example, motor gasoline, diesel fuel, motor oil, etc.);
food and beverages, including alcoholic beverages, both packaged and packaged, and without in catering facilities;
products of own production (manufacturing), including products produced (manufactured) from the seller’s materials under a contract (letter of the Ministry of Finance of Russia dated August 5, 2009 No. 03-11-06/3/205).* The exception is when an organization the seller does not take any part in the processing of customer-supplied materials transferred by her;
unclaimed items in pawn shops;
gas;
trucks and special vehicles and trailers (semi-trailers, trailers) for them;
buses of all types;
goods according to samples and catalogs outside the stationary distribution network (for example, in the form of mail, through television and online stores, electronic terminals, telephone communications);*
medications on preferential (free) prescriptions.

In what cases should CCT be used?

Who should use CCP

Situation: Is it necessary to use cash register systems for distance selling (selling goods via the Internet, teleshopping, etc.). Goods are delivered to customers by couriers

It all depends on how the buyer pays for the goods.

Payment in cash and card upon receipt of goods

A closed list of transactions in which cash can be accepted without the use of cash registers is given in Law No. 54-FZ of May 22, 2003. Distance trading is not included in this list. The sale of goods via the Internet, teleshopping, etc. does not apply to small-scale retail trade. This follows from the definitions given in paragraphs and GOST R 51303-2013.

Therefore, it is imperative to use cash registers and issue cash receipts to customers on paper or electronically. This conclusion is confirmed in letters from the Ministry of Finance of Russia dated September 27, 2013 No. 03-01-15/40098, the Federal Tax Service of Russia dated August 29, 2016 No. AS-3-20/3966 and the Federal Tax Service of Russia for Moscow dated April 24, 2012 No. 17-26/ 037701.*

Carry out the cash register operation at the time of settlement with the buyer. You cannot punch a check in advance. For electronic payments via the Internet, use the cash register at the moment you receive confirmation from the buyer’s bank that he has executed the order to transfer electronic funds. Such clarifications are in the letter of the Ministry of Finance of Russia dated January 25, 2017 No. 03-01-15/3480.

It is also necessary to use cash registers and issue a cash receipt when paying for goods with payment cards: through a POS terminal. This follows from paragraph 1 of Article 1.2 of the Law of May 22, 2003 No. 54-FZ.

The chief accountant advises: there are several safe ways to make payments with customers during distance trading, so as not to violate the requirements for the use of cash register systems. Let's suggest them.

First way. Buy and give to employees who deliver goods and accept payments. For convenience, these can be portable cash registers. The main requirement is that the CCP must be:

included in the state register;
registered with the tax office.

To ensure the safety of the issued portable cash register, enter into an agreement with the employee on full financial responsibility.

Second way. Open pick-up points. Then it will be possible to install a smaller number of cash registers for settlements with customers.

Payment via the Internet without an agent

Use CCP if the buyer pays for the goods remotely:*

payment card (for example, through the seller’s website). The buyer has entered into an agreement to accept payment from the card directly with the bank;
using an “electronic wallet”, for example, “Yandex.Money”. That is, the money is credited to the seller’s wallet, and not to his current account;
through the payment service of a special organization that is not a payment agent. For example, “Yandex.Checkout”, when the Yandex server acts as an operator of payment infrastructure services;
through a bank using an invoice, receipt or payment order without a card. It does not matter where the citizen made the payment, directly at the bank or through a personal account to a bank account.

In this case, the check is sent electronically to the buyer’s subscriber number or email address at the time of settlement. For such calculations there is a special cash register. It allows you to automate the accounting of settlements and generate checks without the participation of the seller.* This follows from paragraph 2 of part 1 of article 4.3, paragraph 9 of article 2 of the Law of May 22, 2003 No. 54-FZ. This is also confirmed by employees of the Federal Tax Service of Russia in their private explanations.

Trade through an online store cannot be transferred to UTII

If a buyer selects a product on an Internet site and receives it through a delivery service from a warehouse, such a business cannot be considered imputed. This was indicated by the Russian Ministry of Finance in letter dated March 24, 2016 No. 03-11-11/16415.

Officials explained: entrepreneurial activities related to trade under retail sales contracts can be transferred to UTII. At the same time, the sale of goods based on samples and catalogs outside a stationary retail chain does not apply to retail on UTII (Article 346.27 of the Tax Code of the Russian Federation). Also, trade in the form of mail, through teleshopping, telephone communications and computer networks cannot be transferred to imputation.

Selling goods through an online store with delivery from a warehouse is precisely trading through computer networks. This means that for this type of business, a company or businessman can only pay general taxes or taxes according to the simplified tax system.*

In the table below we have listed controversial situations with retail and explained whether activities can be transferred to UTII.

Situations when retail sales can or cannot be transferred to UTII*

What taxes do entrepreneurs pay?

An individual registered as an entrepreneur has a dual status: a business entity and an individual. Therefore, taxes paid by an entrepreneur can be divided into three groups.*

1) taxes that an entrepreneur pays as a tax agent. For example, for personal income tax when paying income to individuals and for VAT when performing certain transactions;

2) taxes that an entrepreneur pays on the basis of tax returns submitted by him. This group of taxes includes:

Personal income tax paid by an entrepreneur as a taxpayer (except for advance payments);
taxes paid by an entrepreneur in connection with the use of special tax regimes (simplified taxation, UTII, Unified Agricultural Tax);

3) taxes that an entrepreneur pays on the basis of notifications received from the tax office. This group of taxes includes personal property tax, transport tax, land tax, as well as advance payments for personal income tax.

Vladislav Volkov answers:

Deputy Head of the Department of Taxation of Personal Income and Administration of Insurance Contributions of the Federal Tax Service of Russia

“Inspectors will compare the income of individuals in 6-NDFL with the amount of payments calculated for insurance premiums. Inspectors will begin to apply this control ratio starting with reporting for the first quarter. All control ratios for checking 6-NDFL are given in. For instructions and samples of filling out 6-NDFL for the first quarter, see the recommendations.”

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