Currently, the practice of opening stores by industrial organizations has become quite widespread. retail, being their separate divisions and retailing both finished products of these organizations and purchased goods. V.V. talks about accounting and taxation of sales under a contract for retail trade of products of own production. Patrov and M.L. Pyatov, St. Petersburg State University.

Organizing the accounting of commodity transactions in your own stores raises a number of problems. These include: choosing a range of synthetic accounts to account for the movement of goods of own production in a store, establishing the accounting price of goods, qualifying for accounting and taxation purposes the facts of transfer of finished products to the store’s warehouse, calculating the amount of realized trade markup, etc.

The solution to these issues is hampered by the lack of direct regulatory requirements that determine the methodology for reflecting these transactions in accounting.

When reflecting transactions for the retail sale of finished products, first of all, the question arises of the qualification for accounting and taxation purposes of the facts of the transfer of finished products from the workshops and warehouses of the plant to the store. In this case, does the sale of goods take place, and, therefore, is the turnover of the transfer of valuables subject to VAT and other taxes on sales? Does the movement of goods already arise at this stage? financial result affecting the amount of taxable profit?

If retail store is an independent legal entity in relation to the manufacturer (for example, a subsidiary of the plant), goods are sold under a sales contract or transferred in pursuance of a commission agreement, mandate or agency agreement. In this case, the fact of transfer of goods must be reflected in the records of the parties to the transaction (the store and the manufacturing plant of the goods) in the manner established for recording the execution of the relevant contracts.

If the store is a structural subdivision of the manufacturing organization (and this is precisely the option we are considering), then the transfer of goods to the store’s warehouse in accordance with the current norms of civil and tax law cannot be qualified as a sale (sale) of them by the factory to the store, because such cannot have place between separate structural divisions of the same legal entity.

In this case, the norms of tax legislation directly refer us to the regulations civil law. According to the general definition given by Article 39 of the Tax Code of the Russian Federation, the sale of goods for tax purposes is recognized as the fact of transfer of ownership of them to third parties on a reimbursable basis.

In accordance with the special definition of the concept of sales for VAT purposes, which is given in paragraph 1 of Art. 146 of the Tax Code of the Russian Federation, the sale of goods means the transfer of ownership of them to third parties, both on a paid and gratuitous basis. At the same time, according to paragraphs. 2 p. 1 art. 146 of the Tax Code of the Russian Federation, for VAT purposes, the transfer of goods for one’s own needs is recognized as a sale only if the costs of these goods are not deductible when calculating corporate income tax.

Consequently, according to the norms of the Tax Code of the Russian Federation, the transfer of goods to a retail outlet - a structural unit of an organization, as not implying the loss of the organization's ownership of these goods, is not their sale for tax purposes.

The turnover for the sale of these goods arises only after their retail sale to customers, i.e. the fact of transfer of ownership of goods to buyers.

According to the general requirements of the Instructions for using the chart of accounts, products transferred to the store should be reflected in a separate subaccount to account 43 “Finished products” (for example, “Finished products in the store”). The fact of transfer of products to the store, therefore, should be recorded in accounting by an entry in the debit of account 43 subaccount “Finished products in the store” and the credit of account 43 subaccount “Finished products in the warehouse”. However, this makes it impossible to account for it at sales prices, since the account is 42 " Trade margin", according to the same Instructions for using the chart of accounts, it opens exclusively to account 41 "Goods". And to reflect at sales prices finished products accounted for in one of the subaccounts to account 43 "Finished Products", when they are recorded in the remaining subaccounts for this account is carried out at cost - is incorrect, since one or another version of the assessment of an accounting object reflected in any account should be applied to the account as a whole.

Moreover, quite often stores organized by production organizations sell both their own products and purchased goods, and the organization of accounting for the movement of goods only in total terms makes it difficult to write them off, provided that commodity transactions are reflected both in account 41 “Goods” and in account 43 “ Finished products." Therefore, in our opinion, a more rational option seems to be when accounting for products transferred to a retail store production organization, is carried out on account 41 “Goods”.

This makes it possible to record goods in the store at sales prices using account 42 “Trade margin” to reflect the trade markup, which greatly facilitates the accounting of transactions for the receipt and sale of goods. As for the fact that the Instructions for using the chart of accounts do not contain entries in the standard correspondence scheme:

Debit 41 "Goods" Credit 43 "Finished products"

then, according to this regulatory document, "if facts arise economic activity, correspondence for which is not provided for in the standard scheme, the organization can supplement it, observing the uniform approaches established by these instructions."

Based on the provisions considered, the following methodology for accounting for transactions for the retail sale of finished products can be proposed:

The fact of transfer of finished products to a retail store is reflected by an entry in the debit of account 41 “Goods” subaccount “Products of own production” and the credit of account 43 “Finished products” for the cost of valuables received by the store.

Reflection of the amount of VAT related to the sales value of goods purchased by the store should be made on the credit of account 42 “Trade margin” subaccount “Trade margin on products of own production”. In this case, an entry in the debit of account 41 “Goods” subaccount “Products of own production” in correspondence with account 42 “Trade margin” subaccount “Trade margin for products of own production” is made for the amount of the store’s trade markup and VAT on the retail price of goods.

Example

1,000 units were delivered to the store. products, cost per unit. which is 200 rubles, and the retail price is 260 rubles. (excluding VAT - 20%). The following entries will be made in accounting:

Debit 41 "Goods" subaccount "Products of own production" Credit 43 "Finished products" - 200,000 rubles. (200 rub. x 1000);
Debit 41 "Goods" subaccount "Products of own production" Credit 42 "Trade margin" subaccount "Trade margin for products of own production" - 60,000 rubles. [(260 rub. - 200 rub.) x 1000];
Debit 41 "Goods" subaccount "Products of own production" Credit 42 "Trade margin" subaccount "Trade margin for products of own production" - 52,000 rubles. (260 rub. x 1000 x 20%].

Many enterprises sell their own products through structural divisions. How to reflect this in accounting? Does such a sale relate to retail trade and is it necessary to pay UTII? How to distribute expenses between two types of activities if, in addition to your own, purchased goods are also sold? The answers to these questions are in our article.

Let's say manufacturing plant sells finished products through its own store end consumers. Of course, such sales fall under the concept of retail trade (Article 492 Civil Code RF). But does this activity need to be transferred to UTII? No, since the sale of products of own production (manufacturing) is not subject to Chapter 26.3 of the Tax Code of the Russian Federation. This is noted in section 346.27 of the main tax document.

Thus, this activity taxed on a general basis or, if the established requirements are met, can be transferred to a “simplified tax”.

We arrange the transfer to the department

Transfer of manufactured products from warehouse to structural unit, where it will be implemented, an invoice for internal movement is issued (form No. TORG-13). It is drawn up in two copies by the financially responsible person of the department handing over inventory items. The first serves as the basis for writing off products in the warehouse. The second is for the posting of valuables in the receiving department. The completed document is signed by the deliverer and the recipient and submitted to the accounting department to record the movement of inventory items.

Accounting

Accounting for the movement of finished products in departments carrying out trading activities, is maintained in account 43 of the same name in a separate sub-account “Finished products in a non-trading organization”. This is provided for in paragraph 219 Guidelines By accounting inventories (approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n). The transfer of products from the main activity to the trading division is accounted for in account 43 as internal movement.

Sales are reflected in account 90 “Sales” in the generally established manner, as in operations for the sale of finished products from a warehouse.

Only in this case the subaccount “Finished products in a non-trading organization” of account 43 is credited.

Let's look at an example of how to reflect in accounting transactions involving the sale of own products by a trading division of an organization.

Example 1

The company Aurora LLC sells its own products in its store. The cost of finished products is 100,000 rubles, and the selling price is 177,000 rubles. The accountant of Aurora LLC will reflect operations on the movement of finished products as follows:

Debit 43 subaccount “Finished products in warehouse” Credit 20
– 100,000 rub. – products are received into the warehouse;

Debit 43 subaccount “Finished products in a non-trading organization” Credit 43 subaccount “Finished products in warehouse”
– 100,000 rub. – finished products were transferred from the warehouse to the sales division;

Debit 62 Credit 90
– 177,000 rub. – income from retail sales is reflected;

Debit 90 Credit 43 subaccount “Finished products in a non-trading organization”
– 100,000 rub. – the cost of finished products is written off;

Debit 90 Credit 68
– 27,000 rub. – VAT is charged;

Debit 90 Credit 99
– 50,000 rub. (177,000 – 100,000 – 27,000) – the financial result is written off at the end of the reporting month.

In this case, this type of activity falls under the concept of “retail trade”, provided for in Article 346.27 of the Tax Code of the Russian Federation. This means that a taxation system in the form of a single tax on imputed income can be applied. But only if such activities are transferred to UTII in the region where they are carried out. In addition, the area of ​​the sales area should not exceed 150 square meters. m.

Please note: if, in addition to your own, purchased products are sold, a combination of two taxation regimes is inevitable. This means that it is necessary to ensure separate accounting of two types of activities (clause 7 of Article 346.26 of the Tax Code of the Russian Federation).

Let’s say an enterprise combines the general regime and imputation. For profit tax purposes, income and expenses related to UTII are not taken into account (clause 9 of Article 274 of the Tax Code of the Russian Federation). Accordingly, separate accounting of income and expenses is necessary. What if expenses cannot be shared? Then they are determined in proportion to the share of the organization’s income from “imputed” activities in the total income of the enterprise. Let's look at this situation using an example.

Example 2

The total income of the enterprise amounted to 1,000,000 rubles, including income from activities subject to UTII - 200,000 rubles. General business expenses that cannot be attributed to any one taxation regime - 300,000 rubles.

It is necessary to make a proportion:
(RUB 200,000 : RUB 1,000,000) x RUB 300,000 = 60,000 rub.

Thus, expenses for activities subject to UTII must include 60,000 rubles.

When calculating UTII, the amount of basic profitability must be multiplied by the deflator coefficient K1. This is stated in paragraph 4 of Article 346.29 of the Tax Code of the Russian Federation.

In 2007, this coefficient was set at 1.096 (letter of the Ministry of Finance of Russia dated May 29, 2007 No. 03-11-02/151).

True, financiers previously insisted on using K1 in the amount of 1.241 (letter dated March 2, 2007 No. 03-11-02/62). Those who took advantage of these clarifications and applied this coefficient in the first quarter of 2007 now need to recalculate. To do this, you must submit an updated tax return for the first quarter of 2007. As a result, an overpaid amount will be revealed, which, upon application, can be used either to pay tax in the following tax periods, or returned to a bank account according to the rules established by Article 78 of the Tax Code of the Russian Federation.

Hello!

We continue to publish useful tips for those who are at the beginning of the journey to create and develop 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 new world: 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.

Merchandise store self made Plushkin.club

What should be your first steps in selling online?

1. 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.
2. Determine how you will deliver orders: will you choose transport companies or stop at Russian Post? Will you send the packages yourself or spend money on couriers and delivery services? Delivery is one of key aspects selling goods on the Internet.
3. Think about the packaging of the product: how reliable it is, how it will affect the overall cost, and whether it will withstand transportation.
4. Calculate completely production process: how long will it take to produce one unit of goods, how much can you make 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.
5. 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 it cost logistics services from a 3PL (Third Party Logistics) provider.
6. 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 more major manufacturer or a 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?

1. 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.
2. Make sure your partner is in good standing with the law and has everything 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.
3. 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 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 up-to-date information about changes, innovations, discounts made to the product?
   - What are the minimum order quantities?
   

1. 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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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, you can only choose the simplified tax system for retail sales. 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 from sales single tax in connection with the use 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);
• activities are not carried out within the framework of a simple partnership agreement (agreement on joint activities) or 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 network without trading 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 as 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

By general rule Simplification can only be used by those who meet the following quantitative and cost restrictions:*

• 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 postal items, 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, use cash registers and issue cash receipts to customers on paper or in electronic form definitely necessary. 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 cash register at the moment when you receive confirmation from the buyer’s bank that he has executed the transfer order electronic means. 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 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 given controversial situations with retail and explained whether the activity 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.”

• Download forms

Questions about the need to use UTII by an organization located on the OSN when selling products of its own production, as well as about the procedure documentation such transactions are reviewed by service experts Legal consulting GARANT Ekaterina Lazukova and Svetlana Myagkova.

The LLC applies the general taxation regime; it is planned to sell goods of its own production to an individual by bank transfer. Will this transaction be considered retail and, accordingly, will it entail the payment of UTII? If not, what documents are used to formalize the transaction? Is it necessary to draw up a supply agreement, an invoice for payment, an invoice, or a delivery note?

First of all, it should immediately be pointed out that in the situation under consideration, the organization is not only not obliged to switch to UTII, but also does not have the right to do this, since the activity of selling goods of its own production is not subject to transfer to UTII. In turn, the procedure for documenting will depend on the type of agreement concluded with an individual.

Let us explain in more detail.

Application of the taxation system in the form of UTII

According to paragraph 1 of Art. 346.28 of the Tax Code of the Russian Federation, payers of UTII are organizations and individual entrepreneurs carrying out business activities subject to UTII on the territory of a constituent entity of the Russian Federation in which a single tax has been introduced.

In accordance with paragraph 1 of Art. 346.26 of the Tax Code of the Russian Federation, the taxation system in the form of UTII is established by the Tax Code of the Russian Federation, put into effect by regulatory legal acts of representative bodies of municipal districts, city districts, laws of federal cities of Moscow and St. Petersburg and is applied along with the general taxation regime and other taxation regimes, provided for by law Russian Federation on taxes and fees.

Taxation system in the form of UTII for individual species activities may be applied to the types of business activities provided for in paragraph 2 of Art. 346.26 Tax Code of the Russian Federation. In particular, the taxation system in the form of UTII can be applied to the retail trade of goods.

The concept of retail trade is given in Art. 346.27 of the Tax Code of the Russian Federation, in accordance with this norm, retail trade is understood as business activity related to the sale of goods (including in cash, as well as using payment cards) on the basis of retail purchase and sale contracts. At the same time, to this species entrepreneurial activity does not include, in particular, the sale of products of one's own production (manufacturing).

Thus, the activity of selling products of one’s own production, in the context of applying UTII, is not retail trade. It does not matter to whom and for what purposes the goods are sold. Accordingly, the organization cannot apply UTII in relation to such activities.

In addition, on January 1, 2013, a new version of clause 1 of Art. 346.28 of the Tax Code of the Russian Federation (Federal Law of June 25, 2012 N 94-FZ “On Amendments to Parts One and Two of the Tax Code Russian Federation and certain legislative acts of the Russian Federation").

From January 1, 2013, paragraph 1 of Art. 346.28 of the Tax Code of the Russian Federation provides that organizations and individual entrepreneurs switch to paying a single tax voluntarily.

Thus, since 2013, the mandatory procedure for switching to a taxation system in the form of UTII has been abolished. Taxpayers have the right to independently choose the taxation regime for their business activities: common system taxation, simplified tax system or UTII (letters of the Ministry of Finance of Russia dated 06.11.2012 N 03-11-06/3/75, dated 13.08.2012 N 03-11-06/3/59, dated 01.06.2012 N 03-11-11/ 173).

That is, even if the activities carried out by the organization on the basis of the norms of Chapter. 26.3 of the Tax Code of the Russian Federation falls under the types of activities the implementation of which may be subject to UTII, an organization in relation to such activities has the right to either apply UTII or keep records within the framework of the STS (STS, if there are appropriate rights to apply this taxation system).

In the situation under consideration, the organization applies DOS; therefore, in the case of carrying out activities that fall under UTII, the organization has the right to independently decide whether to apply UTII or DOS.

Please note that from the cumulative application of the provisions of Art. 346.27 of the Tax Code of the Russian Federation (definition of retail trade) and Art. 492 of the Civil Code of the Russian Federation, it follows that retail trade for the purposes of Chapter 26.3 of the Tax Code of the Russian Federation includes entrepreneurial activities related to the sale of goods both for cash and for non-cash payments under retail purchase and sale agreements, regardless of what category of buyers (individuals or legal entities ) these goods are sold (letters of the Ministry of Finance of Russia dated 04/05/2013 N 03-11-06/3/11238, dated 04/04/2013 N 03-11-11/137, dated 03/18/2013 N 03-11-11/107). That is, as part of activities falling under UTII, an organization can sell goods to both individuals and legal entities and receive payment for them in any form. Only the final purpose of using the sold product matters: for personal needs or for business activities (letters of the Ministry of Finance of Russia dated 08/08/2012 N 03-11-11/229, dated 05/21/2012 N 03-11-11/165, dated 05/05. 2012 N 03-11-11/144).

Documentation

The procedure for documenting the transaction in question will depend on the agreement under which the goods are sold to an individual: under a retail purchase and sale agreement or under a supply agreement.

In accordance with Art. 506 of the Civil Code of the Russian Federation, under a supply agreement, the supplier-seller undertakes to transfer, within a specified period or time frame, the goods produced or purchased by him to the buyer for use in business activities or for other purposes not related to personal, family, home and other similar use.

According to Art. 492 of the Civil Code of the Russian Federation, under a retail purchase and sale agreement, a seller engaged in business activities of selling goods at retail undertakes to transfer to the buyer goods intended for personal, family, home or other use not related to business activities.

Thus, the main difference between the sale of goods under a retail purchase and sale agreement and a supply agreement is the ultimate purpose of using the goods purchased by the buyer: for personal use or for use in business activities. Please note that current legislation does not oblige the seller to control the intended use of the goods purchased from him.

The organization must make its own decision about what kind of agreement will be concluded in this case.

In this case, it is necessary to take into account the provisions of Art. 493 of the Civil Code of the Russian Federation, according to which, unless otherwise provided by law or contract, a retail purchase and sale agreement is considered concluded from the moment the seller issues the cash or sales receipt or another similar document confirming payment for the goods.

Thus, when carrying out activities under a retail purchase and sale agreement, the issuance of any documents to the buyer other than a cash register receipt (another similar document) is not provided. However, there is no prohibition on issuing other documents to the buyer (invoice, delivery note, etc.).

To control the timely and complete reflection of data on the movement of goods during retail trade, any independently developed form of consignment note (or other similar document) can be used, provided that such form meets the requirements for primary documents (Part 2 of Article 9 Federal Law dated December 6, 2011 N 402-FZ “On Accounting” (hereinafter referred to as Law N 402-FZ)).

As for the wholesale supply agreement, the sale of goods under such an agreement is drawn up with a consignment note drawn up in the TORG-12 form, or in another independently developed form indicating the mandatory details (Part 2 of Article 9 of Law No. 402-FZ). When concluding a wholesale supply agreement, a second copy of the invoice (another document confirming shipment) is transferred to the buyer.

Regarding the preparation of the invoice, we note the following. In accordance with paragraph 1 of Art. 169 of the Tax Code of the Russian Federation, an invoice is a document that serves as the basis for the buyer to accept for deduction the amounts of value added tax (VAT) presented by the seller of goods (works, services), property rights.

An individual, in accordance with paragraph 1 of Art. 143 of the Tax Code of the Russian Federation, is not a VAT payer, that is, he does not need an invoice issued by the seller.

At the same time, according to the norm of the Tax Code of the Russian Federation (clause 3 of Article 169 of the Tax Code of the Russian Federation), taxpayers are required to draw up invoices, as well as keep logs of received and issued invoices, purchase books and sales books when performing transactions for the sale of goods (works). , services) recognized as subject to VAT.

According to the provisions of paragraph 3 of Art. 168 of the Tax Code of the Russian Federation when selling goods (work, services), as well as when receiving amounts of payment, partial payment on account of upcoming deliveries of goods ( execution of work, provision of services) appropriate invoices are issued no later than five calendar days counting from the day of shipment of goods (performance of work, provision of services) or from the date of receipt of payment amounts, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property right

Moreover, in accordance with paragraph 7 of Art. 168 of the Tax Code of the Russian Federation are not required to issue invoices when selling goods for cash to retail organizations and individual entrepreneurs and catering, as well as those performing work and providing paid services directly to the population. In this case, the requirements for preparing payment documents and issuing invoices are considered fulfilled if the seller issues the buyer a cash receipt or other document of the established form.

From the above it follows that when carrying out retail trade, invoices may not be issued only for cash payments.

Thus, in the case under consideration, the organization, when receiving payment from an individual by bank transfer, must issue an invoice and register it in the sales book. In this case, the organization has the right not to include an invoice in the package of documents presented to an individual when selling goods. At the same time, the legislation does not contain a ban on issuing an invoice to an individual when he purchases goods by bank transfer.

The texts of the documents mentioned in the experts’ response can be found in the legal reference system