Wholesale and retail trade.

An organization thinks about the type, nature and qualifications of its transactions when it has to transfer one of its activities to pay UTII.

The peculiarity of the “imputation” is that it is introduced in relation to certain types of activities in the territory of municipal districts, urban districts and cities of federal significance. These types of activities are listed in paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation. These include retail trade, carried out through shops and pavilions with an area trading floor no more than 150 sq. m for each trade organization facility, and retail trade carried out through stationary facilities trading network that do not have trading floors, as well as non-stationary retail chain facilities. It is the retail sale of goods that we will pay attention to in this article.

Main features of wholesale and retail trade

Wholesale and retail trade: looking for differences. The Tax Code of the Russian Federation does not contain a definition of wholesale trade. It is given in article 2 Federal Law dated December 28, 2009 No. 381-FZ “On the fundamentals government regulation trading activities V Russian Federation"(hereinafter referred to as Law No. 381-FZ). So, wholesale trade recognizes the type of trading activity associated with the acquisition and sale of goods for use in entrepreneurial activity(including for resale) or for other purposes not related to personal, family, home and other similar use.

Let us remind you that the “imputed” persons are not VAT payers (except for cases of import of goods to customs territory RF or performing the duties of a tax agent). Therefore, when selling goods, they should not issue invoices.

However, companies purchasing goods in bulk require invoices in form No. TORG-12 or invoices in form No. 1-T to register them and confirm the expenses incurred.

If the goods are purchased through an accountable person, then the availability of sales and cash receipts, as well as an advance report, may be sufficient for its receipt.

In both situations there is a wholesale purchase. However, in the first case it is issued according to the rules of wholesale, and in the second - according to the rules of retail sale. The question arises: is it a violation to register a wholesale transaction with sales and cash receipts?

Based on the established practice of organizing document flow, the taxpayer does not violate the requirements of the law. When selling goods to a citizen - an accountable person, the seller is not obliged to enter into a supply agreement with him and issue invoices, but he also does not have the right to refuse the sale due to the public nature of the transaction. Should the “imputed” person then recognize this transaction as a wholesale transaction and lose the right to apply a single tax on imputed income?

Unfortunately, it is difficult to answer this question. We believe that in this case it should be assumed that a delivery agreement is not concluded between the buyer and the seller, the payment procedure and delivery time are not determined. And this is proof that there is no wholesale transaction. Of course, tax officials can recognize a transaction as wholesale regardless of whether or not there are any documents, but to do this they will have to present their evidence to the arbitrators.

Thus, based on the peculiarities of execution of retail and wholesale transactions, we note that when conducting retail trade, a retail purchase and sale agreement is drawn up in the form of issuing a cash or sales receipt or other document confirming payment for the goods. The transaction is considered concluded at the moment of transfer of these documents to the buyer. And when carrying out wholesale trade, it is necessary to conclude a supply agreement or other similar agreement, as well as issue invoices (when working on general mode taxation), goods or waybills. The wholesale transaction is considered concluded at the moment of signing the contract. Please keep in mind that accompanying documents necessary in accordance with the qualifications of the legal relations of the parties to the transaction.

Purpose of purchasing goods

At the beginning of this article, we already mentioned that the Tax Code of the Russian Federation classifies transactions formalized by retail purchase and sale agreements as retail trade. The essence of this agreement is that the seller undertakes to transfer the goods to the buyer for personal, family, home or other use not related to business activities. That is, first of all, the “imposers” need to determine the purposes for the further use of the goods, and then draw up either a retail purchase and sale agreement or a supply agreement.

If, for example, an individual purchased something for use at home or in the country, then we can say with confidence that a retail transaction was made. And if a company purchased goods for further resale, then this is already a wholesale transaction. But what if an organization or individual entrepreneur purchases office equipment or furniture for use in the office?

Sharing the position of the financial department, tax authorities in most cases can recognize the above-mentioned transactions as wholesale. However, we should not forget that the above letters are advisory in nature and judges never rely on them in their conclusions. Based judicial practice in similar cases, arbitrators are guided by the opinion of the Plenum of the Supreme Arbitration Court of the Russian Federation and often take the side of taxpayers (resolutions of the Federal Antimonopoly Service of the North-Western District dated December 21, 2007 No. A66-1015/2007, dated October 17, 2008 No. A56-37983/2007 and the Federal Antimonopoly Service of the Volga District dated August 7 .2008 No. A55-17831/07). Therefore, if such disputes arise with the Federal Tax Service, the taxpayer will have to seek protection in court.

Thus, retail for the purposes of applying the taxation system in the form of UTII can be recognized as the sale of goods for the purposes of personal, family and home use individuals, as well as for office use by organizations and individual entrepreneurs. And wholesale is the sale of goods for purposes not related to personal, family and home use (more details on the parameters for comparing wholesale and retail trade are presented in).

Real life situations and judicial practice

Wholesale and retail trade: looking for differences. Let’s say an entrepreneur pays UTII when selling goods at retail through a store. After conducting a desk audit, the tax inspectorate charged him additional VAT on the amount of sales of the organization’s goods. The inspectors justified the decision by saying that this product acquired by a non-cash payment company to ensure the conduct of production activities aimed at making a profit. In this situation, the Federal Antimonopoly Service of the North-Western District justified the actions of the individual entrepreneur and left the cassation appeal of the inspection unsatisfied (resolution No. A66-1015/2007 dated December 21, 2007). First of all, the court relied on the execution of the transaction and the further purpose of using the sold goods. It was found that:
- the goods were purchased at retail, since no supply agreement was concluded. The buyer paid for the goods on the basis of issued invoices, and the amount of VAT was not allocated in them;
- the inspectors did not prove that the buyer used the specified goods for resale or for the performance of work by third parties.

That is, for arbitrators in the matter of classifying a transaction as wholesale or retail, important criteria are documentation and the purpose of using the purchased product. At the same time, the judges have repeatedly emphasized that the Tax Code of the Russian Federation does not contain a provision that organizations and individual entrepreneurs Those selling goods are required to control the subsequent use of the goods. In addition, the servants of Themis do not pay attention to the form of payment and the parties to the transaction, since they do not consider them to be fundamental (resolution of the Federal Antimonopoly Service of the East Siberian District dated June 25, 2008 No. A69-1122/06-3-6-9-5-03AP- 1436/07-F02-2733/08).

Many UTII payers are interested in the question: can transactions for the sale of goods to budgetary institutions under municipal and state contracts be recognized as retail trade?

However, we note that firms and merchants who tax income from the sale of goods to public sector employees under these contracts within the framework of “imputation” have a chance to defend their position in court. For example, the Supreme Arbitration Court of the Russian Federation, in its Determination No. VAS-9435/09 dated August 6, 2009, took into account that food products sold by an entrepreneur in pursuance of municipal contracts were not used by institutions to carry out business activities and were purchased from a UTII payer selling goods at retail. Under such circumstances, the courts came to the conclusion that there were no grounds for additional assessment of taxes on the merchant common system taxation. The Federal Antimonopoly Service of the West Siberian District also recognized the sale of goods for one’s own needs as retail trade. budgetary institutions(resolution dated January 20, 2010 No. A81-1989/2009).

Three nuances

So, we found out that, firstly, the main differences between wholesale and retail are:
- documenting the transaction;
- the purpose of further use of the goods by the buyer.

Wholesale trade is characterized by commercial use (for example, further resale of goods). In this case, the documentary execution of the transaction will be the conclusion of a supply agreement, execution of invoices and issuance of invoices.

Retail sales pursue the goal of selling goods for personal, family and household needs. This also includes the sale of goods to organizations and entrepreneurs for use in the office. The fact of a retail transaction is confirmed by the issuance of a commodity or cash receipt or another document confirming payment for the goods.

Secondly, the number of goods sold, the status of the buyer, as well as the payment procedure do not matter in the qualification of transactions.

Thirdly, tax legislation does not impose an obligation on sellers to control the further use of goods. Only a court can refute the fact of retail sales of goods, of course, if the tax authorities provide convincing evidence.

See the articles “If the imputed person issued an invoice” // Imputed, 2009, No. 6 and “Payers of UTII and invoices: compatibility test” // Imputed, 2009, No. 11.

Trade has always been the most important product of the life of any society. Even in ancient times, those countries that promoted the development of sales on their territory not only strengthened their power, but also additionally created the general wealth of the entire population without exception. The first trade involved the exchange of surplus products, at this point there were no standards, so everything simply happened in the same quantity. Gradually, the main idea of ​​such relationships became the individual needs of a person. IN modern world retail and wholesale, which focused not only on different numbers of buyers, but also on specific features

Features and functions of wholesale trade

This type of relationship includes sales in large quantities. Such volumes are purchased for subsequent resale or professional use in business. In other words, wholesalers are intermediaries between manufacturers and retailers. At their expense, the efficiency of the overall trading process is ensured. Wholesale trade is much more productive due to the scale of operations and more business contacts. Goods purchased from such enterprises are used for further resale or for business needs.

Functions:

• sales and its promotion;
• procurement and creation of product range;
• splitting large quantities of goods into small ones;
• warehousing;
• full or partial transportation;
• risk taking;
• provision necessary information about the market;
• management and consulting services.

Factors influencing the development of wholesale trade:

Differences

Retail and wholesale trade have some features:

Classifier of companies

Wholesale trade enterprises are of the following types:

1. Merchant wholesalers are independent enterprises that always have full right to own the goods they sell. They can carry out both full cycle service, which includes storage, installment payment and delivery, and limited, requiring immediate payment for the goods and not providing for delivery.
2. Brokers and agents. Such firms are, in a sense, intermediaries in the buying and selling process, who receive a certain amount of money for their services and do not bear any responsibility for the goods.
3. Wholesale branches and offices of manufacturers belong to one of the main types of trade; they work directly with the buyer and are official representatives of a particular manufacturer.
4. Various specialized wholesalers. Available in some sectors of the economy, they collect goods from small traders in large quantities and sell them to large enterprises.

Wholesale trade accounting

The choice of account depends on the type of activity of the company. The Chart of Accounts uses the following: 41 - “Goods” and 45 - “Goods shipped”. Account 41 is needed to control data on the availability and movement of inventory items, regardless of the method of their acquisition. Accounting takes place according to the costs of the enterprise for its acquisition without taxes. Account 45 is used to record the movement of shipped products and sales revenue. Additionally, finished products that are given on a commission basis are taken into account. The cost of goods is calculated based on real production cost and costs of shipping products.

There are the following types of wholesale trade:

• sales from warehouse;
• sale in transit.

According to the law, revenue for goods sold is displayed in accounting at the time of shipment. Simply put, immediately after the actual shipment, the accountant reflects this transaction in accounting, even if payment has not yet been processed. Revenue is considered to be received for the goods cash, in accounting it looks like this - D-t 62 / K-t 90.1 “Revenue”. The next operation is to reflect the tax.

The most necessary accounting entries

The following are used for accounting:

• accounting of received goods - D-t 41 /K-t 60 /;
• VAT reflection - D-t 19.3 / K-t 60;
• reduction of debt to the supplier - D-t 60 / K-t 50, 51;
• advance payment to the supplier - D-t 60 / K-t 50, 51.

The different types of wholesale trade do not affect the fundamentals of accounting.

Retail

This type of relationship represents the sale of goods to the end consumer for their own needs without further resale. An indispensable attribute is a cash register and a receipt. A retail store must meet certain characteristics:

• area of ​​retail premises;
• number of product names;
• service level;
• product placement technologies.

The main basis of this trade is the margin - the difference between the purchase price and the selling price; it is the margin that is the main income. The main purpose of retail trade is to provide maximum convenience when offering goods to the consumer, regardless of personal capabilities. There are the following types of retail companies:

• by breadth of assortment;
• By ;
• according to the nature of the service.

The above types of trade can be combined and create a new direction, such as wholesale and retail trade. It is a mixed form of relationship, which is usually carried out through trading houses or distributors. With this type of relationship, wholesale transactions of small and medium size occur, they are carried out from the warehouse of the retail outlet.

Retail companies

The main factors for are:

• product range;
• price level;
• concentration of the trading network;
• type of ownership;
• level of services;
• service feature.

Most common businesses

In retail trade, each enterprise belongs to a specific group:

1. Specialized stores - carry out trade in a specific group of goods. Their main task is to satisfy the needs of certain target markets. There are no other products on their shelves.
2. Department stores are large enterprises that sell a wide range of different goods. Here, each group is distributed into a separate department, which is a specialized store with a full range of products. In such places there is no self-service; the presence of a seller and a counter is required.
3. Supermarkets are engaged in satisfying the needs of potential buyers. The peculiarity is that there is self-service, low prices and a large volume of sales.
4. Supermarkets - the presence of a large retail area and an assortment of various goods, minimum costs labor of sales personnel. It has both self-service and full service departments. Payment occurs after all purchases are made when leaving the store.
5. Hypermarkets - the trading area is gigantic in size, the product range is represented by a huge number of different products. The main principles are: low prices, extended opening hours, large parking lot, self-service. In such stores you can not only make long-term food purchases, but also purchase any goods that belong to other groups.
6. Convenience stores - small size, they work with certain products of a small range. Located close to customers and providing only hot goods, which are sold over the counter. These are small shops located either in residential buildings or close to them.

Retail and wholesale trade have their own special sales points that meet certain standards.

Non-traditional forms of sales

Previously, purchases could only be made in certain places. To do this, you had to visit the store, select a product and immediately pay money for it. This form has always had disadvantages: a lot of time, lack of the right product, and others. Today, other forms of trade have emerged that are great for goods with low turnover:

1. Order by phone - your orders are collected over the phone, after which you receive delivery to the specified address at a convenient time.
2. Vending machines - provide 24-hour sales with full self-service.
3. Discount ordering service - facilitating certain groups of people who make purchases at discounts.
4. Peddling is when sellers come to your home.

Retail and wholesale trade have many differences, but together they create the economic situation of any city and even state.

Wholesale trade is the purchase and sale of goods. Workers in this activity provide communication between producers and consumers. Sometimes a whole organization becomes a client of a wholesale enterprise. She is essentially both a buyer and a consumer. But most often there are one or more intermediate links. Until a product makes its way from the wholesaler to the consumer, it usually passes through 2-3 intermediaries (retailers).

Wholesale marketing includes any type of activity related to the sale of services and products to people who will resell them or use them for personal or business purposes.

What is wholesale trade?

Wholesale trade is one of the types of economic activity that helps to establish relationships between suppliers and buyers. During their interaction, each has its own benefit. Buyers receive affordable goods, sellers receive profit.

On this moment Wholesale trade is developing very rapidly, suppliers and the scope of their activities are expanding day by day. This is due to constant profit, good income. In addition, the emergence of new suppliers is also beneficial for buyers, since the range and competition between them is growing. This invariably leads to lower production costs and, as a consequence, lower prices at final retail outlets.

Wholesale sales do not have a fixed quantity of goods supplied. An agreement is concluded between the supplier and the buyer, which specifies the amount and number of products. The only thing we can say for sure is that trade is carried out in batches. Typically, delivery is focused on subsequent resale to the final buyer.

Wholesalers and their differences from retailers

A wholesaler is a company or individual that carries out related activities. It provides its services not only to retail organizations, but also to manufacturers and their sales offices.

A wholesale trade center and the people involved in this activity differ from retail centers in several ways:

• Minimizing advertising. A wholesaler deals with professional clients who independently collect information about the product. Only end consumers are interested in advertising.
• Maximum transaction size, as well as a large trading area. Compared to retailers, these parameters are several tens (or even hundreds) times higher.
• Different positions regarding legal norms and taxation by the state.

Sometimes manufacturers bypass wholesalers and market the goods themselves. But this is aimed mainly at small businesses. Large manufacturers prefer not to waste time searching for customers.

Wholesale trade and its essence

The wholesale trade center initially interacts with manufacturers. He goes to the sales office, where he “picks up” a certain amount of products (sometimes all the goods). Then it goes to retailers, and we distribute the shipment between them. Again, sometimes all the goods are picked up by one representative or company. After this, the products are supplied directly to personal consumption.

The most important task of this type economic activity is the regulation of supply and demand. Trade centers, in fact, can successfully cope with it, since they are the so-called intermediate link. They hold back some of the goods, then the demand for them will increase. Also, to increase supply, the products are supplied to the market in abundance.

It should be noted that wholesale trade activities are significantly limited. She can only work with the data that is given to her. It cannot influence the sphere of production or final sales. And she certainly doesn’t have any direct impact on consumers.

Wholesale functions

Wholesale trade enterprises are sources of communication between individual regions countries, and also in a global sense, they promote interaction between states, both neighboring and distant. This is their main function. But there are also minor ones:

• Stimulation manufacturing enterprises regarding the creation of new products, the modernization of old models and the widespread introduction of modern technologies.
• Participation in creating a range of goods and services, monitoring market conditions.
• Assumption of commercial risk. Some products may become unsaleable. Therefore, there will be no demand for them among retailers. It will not be possible to return the invested funds.
• Organization of warehouse operations, providing all conditions for storing certain products.

Finally, it should be pointed out that wholesale trade in products is intended for another function. She delivers goods to retail chains. Otherwise, they will not see the end consumer.

Retail and consumer service levels

Wholesale and retail trade are very similar. Both of these concepts imply that sales activities will be carried out. But retail sales are the sale of products to end consumers who will use them for personal purposes that are far from commercial.

There are several levels of service in the activity under consideration:

1. Self-service. It implies that a person will independently choose products and their names.
2. Free selection of products. Indicates that the consumer will be offered many goods of the same purpose, among them he will choose those that he likes best.
3. Limited service.
4. Full service (like in a restaurant).

Exists great amount enterprises engaged in retail trade. These include various shops, catering establishments and others.

Trade is one of the areas of entrepreneurial activity and represents a certain type of commodity-money relations between the seller and the end consumer. Let's consider the specifics and features of retail and wholesale trade, as well as their main differences.

Retail trade – what is it?

Trade has long been considered popular and profitable view human activity. Its main goal is to generate income by satisfying the needs of the end customer.

The seller is the connecting link between the buyer and the manufacturer of the product: the entrepreneur purchases all kinds of goods in bulk and sells them at retail to customers with a certain trade margin, while benefiting himself.

If you give short definition retail trade, then this is the sale of goods to the final consumer to satisfy his personal goals not related to commercial activities. Retail offers customers the following types of services:

• selection of goods among products of a similar purpose (for example, a certain type of alcohol from different manufacturers);
• independent selection of various goods at retail outlets (self-service stores);
• comprehensive (full) service (assisting the buyer at all stages of the purchase, up to free delivery);
• mixed type – sale of goods in small wholesale and retail (large stores, supermarkets).

Today, consumers have the opportunity to purchase any goods in stores on their own, make purchases in online stores, and also receive them at home via courier delivery. The main functions of retail trade include:

• commodity market monitoring;
• competitor pricing analysis;
• determining consumer demand for a certain type of product;
• search for products that meet consumer demand;
• formation of prices taking into account the cost of goods, advertising, storage, delivery.

Supermarkets and hypermarkets widely use the model of wholesale and retail trade in food, household goods and other consumer goods. If we consider outlets According to the range of products offered, they can be conditionally divided into specialized stores, department stores, supermarkets, as well as retail enterprises offering consumers various services:

• Specialized retail stores offer a narrow product range. An example of them would be retail outlets selling books, flowers, building materials, sporting goods or clothing. There are also stores with a limited product range, where they can sell jeans, underwear, children's toys, men's shirts, etc.
• Supermarkets are large retail establishments specializing in self-service for visitors. Such stores are characterized by high sales volumes, low costs and average profitability. Mostly consumers visit them to buy food, household goods or household chemicals.
• Department stores have several product groups at the same time. Customers can purchase all kinds of clothing, household goods, tools and equipment for household needs, as well as everyday household goods at such outlets. A feature of such retail outlets is the presence of product departments in which a certain group of products is located.
• The service provided by retail service enterprises is in great consumer demand. This should include cinemas, medical institutions, educational establishments, banking organizations, restaurants, hotel complexes, hairdressers, repair service enterprises.

Important: according to statistics, the number of organizations providing retail services is steadily growing and is an order of magnitude greater than the number of retail outlets for food and consumer goods.

Wholesale trade – what is it?

The commercial activity of enterprises aimed at selling goods in certain quantities (both large and small) is called wholesale trade. Such organizations mainly cooperate directly with manufacturers of all kinds of products, purchasing them in bulk for the purpose of further resale to the retail chain.

The rapid development of wholesale trade enterprises is easily explained by the high demand for various goods among consumers and continuously growing profits. This type of commodity-money relations is of great benefit to buyers: increased competition and product range invariably entails a reduction in the cost of various product groups, which ultimately leads to lower selling prices in retail stores.

Without wholesale trade organizations, it is difficult to imagine the full-fledged operation of most enterprises producing all kinds of products. This is due to the fact that products are released in certain cities, and find required quantity consumers in one locality is not possible.

In turn, wholesalers contribute to the distribution of products across various regions, significantly increasing the consumer network. Please note that the business itself that produces goods or food is a wholesaler. Products can be sold at special prices through special wholesale stores or through an agreement with the sales department of the manufacturer.

Thus, the product can be resold repeatedly between various organizations before it reaches the end consumer through retail stores. Wholesale trade enterprises pursue the following goals:

• development of sales channels for goods;
• searching for suppliers of products for retail chain enterprises;
• creation of reserve financing for the flow of goods;
• purchasing large quantities of goods from manufacturers;
• increasing the number of intermediate buyers of goods (wholesale);
• monitoring and detailed analysis turnover in the retail network.

Wholesale trade enterprises perform a number of important functions that form the relationship between producers and the end consumer. They also provide regional communication within the state. It is worth noting that wholesale trade organizations stimulate the work of manufacturing plants to create new products.

It is important to understand that wholesalers take risks and can incur large financial losses. This is primarily due to products that are not in demand among consumers, and therefore retail stores do not buy them. The wholesaler will not be able to return the money invested in the product.

Like retail stores, wholesale trade enterprises purchase products from manufacturers in a certain range, taking into account consumer demand. Wholesalers are required to stock up on various products depending on the season and also ensure their storage. For this purpose, specialized terminals and warehouses are used.

Wholesale companies ensure the process of goods distribution not only within a certain state, but also far beyond its borders. In addition, they control the quality of the goods that are supplied to the retail chain.

Products can be delivered to retail stores with a deferred payment for a certain period of time, which is a kind of lending and stimulates the growth of purchase volumes.

What is the difference between wholesale and retail?

Let's figure out what differences exist between wholesale and retail. By definition, retail enterprises interact with a specific category of consumers, who can be both organizations and individuals, as well as separate units various companies.

Important: If the buyer is not engaged in business activities and purchases certain products under standard conditions, they will be sold at retail. No one can determine the exact volumes of goods for them to be considered a wholesale batch. In many ways this question is regulated by the type of contract (wholesale trade enterprises enter into shipping agreements with buyers).

Wholesale and retail trade differ from each other in their documentation. Retailers use cash and sales receipts, as well as other documents confirming payment. Wholesalers working for OSNO draw up contracts with customers, provide them with invoices, delivery notes, and also maintain a purchase ledger and a sales ledger.

Both types of trade differ from each other in the purpose of the goods. If retail store sells to the final buyer a product that will be used by him for personal purposes without pursuing a commercial goal, the wholesale company carries out sales for the purpose of obtaining commercial benefit.

Both retailers and wholesalers accept cash and non-cash forms of payment when paying for products. They also have the right to cooperate with individuals and legal entities.

What is retail?

Retail sales of all kinds of products to the end consumer (without further resale of the goods) is called retail. On the territory of the Russian Federation, trade relations between retail participants are regulated by the Law on the Protection of Consumer Rights.

Retail trade can be organized if available at the outlet cash register and issuing a receipt to the consumer for the purchase made. Today it is customary to distinguish several types of retail:

1. The classic type of organization of work of a retail trade enterprise is street retail. This includes shops located on pedestrian streets settlements, as well as retail outlets that are located on the ground or first floors of buildings and residential buildings. Today, shopping centers are direct competitors of street retail, since they have a large number of various trade enterprises (shops, boutiques, mini-markets, as well as retail service enterprises) and a large assortment of various goods is presented. Location of street shops and lack of shopping centers, large markets and supermarkets are the main conditions for the successful operation and development of street retail.
2. Retail trade in food products, the quantity of which is located in large retail areas, is usually called food retail. It is distinguished by the constant income of its owners, because food products, regardless of the financial solvency of the population, will be in daily demand. Supermarkets and megamarkets are successful projects grocery retail.
3. Retail trade of non-food consumer goods ( Appliances and chemistry, sporting goods, clothing, building materials, household goods) is a format of the so-called non-food retail. In food stores this group goods are called related products. The range of such products is selected taking into account seasonal consumer demand or upcoming holidays.
4. Selling goods through virtual stores or one-page websites is called online retail. Payment can be made using cash or non-cash payments.
5. The provision of services by cellular operators to the population is called mobile retail. The large increase in profits in this trade segment is easily explained by the demand for communication services.
6. A set of stores, the design and operation of which consist of a single format and within a certain trading concept, is called chain retail. In other words, this is a network of retail outlets of one owner (less often several), which are easily recognizable by their corporate identity. This trading enterprise It has unified system logistics, responsible for the delivery and wholesale purchase of products. Chain retail offers potential buyers attractive prices for goods and a wide range of products. As a rule, such enterprises receive considerable profit due to the volume of sales from all points of the network.

Retailers – what are they?

Supermarkets, different kinds stores, markets and other retail outlets that carry out retail sales of goods to the end consumer are called retailers. These organizations operate in various segments of commodity turnover. The main ones include:

Definition and taxes

The fundamental differences are practical significance. It is the definition of retail or wholesale that affects the payment, attribution of profit amounts to retail or wholesale, and, therefore, the correctness of inspection checks, the calculation of fines and additional amounts.

Retail turnover is the volume of sales of goods and services provided to the population. Use of products and services may be solely for personal, family and household use. The formation of the amount of trade turnover also includes sales of goods, the consumption of which involves joint consumption. These are sanatoriums, rest homes, kindergartens, hospitals, nurseries, nursing homes. In this case, the form of payment can be either cash or non-cash.

Wholesale is the sale of goods and services, which will then be used in commercial circulation for the purpose of obtaining.

What documents define wholesale and retail

• Civil Code of the Russian Federation, Articles 492 and 506. The ultimate goal of sales is the main sign of determining the differences between wholesale and retail trade.
• Exists state standard, defining terms and definitions in trade, GOST R 51 303-99.
• In the Tax Code of the Russian Federation, Art. 346.27, retail and wholesale trade are also defined by the end result of use. In both cases, recipients can be legal entities or individuals, the form of payment is cash or non-cash.
• The type of activity in which buyers receive cash register receipts and sales receipts, but invoices and invoices do not, can be transferred to UTII, explains the letter of the Ministry of Finance of Russia in a letter dated August 30, 2006, No. 03-11-04/3/393, since this retail.

Criteria for determining wholesale and retail

1. The seller is not obliged to track how the buyer disposes of the goods purchased from him; the criterion for wholesale will be the invoice with the amount allocated. This is the basic document for the tax office.
2. Registration of the transaction with an invoice, plus a cash order for receipt, this is quite enough to define the sale as a wholesale one. Cash receipt and sales receipt- this is retail. The size of the sales area and the type of trade that is stationary or not also matter.
3. Today, when it appeared arbitration practice, decisions are not always made in favor of the tax inspectorate. For example, fines and sanctions against an enterprise that sold products to a sanatorium were found by the arbitration court to be unjustified, since there was joint consumption of the goods. The paperwork was not the defining moment. It also mattered that the company paid taxes, but the tax office did not make adjustments and did not make corrections in a timely manner.
4. It should be noted that attempts to find loopholes in the law, as a rule, do not bring success. Decor wholesale a retail purchase and sale agreement, in which it will be written in black and white that “it is not intended for purposes used in business activities,” is hypothetically possible. In practice, the tax office will probably find a violation.