Where can you trade if you have an individual entrepreneur? Registration with the pension fund of the Russian Federation. Information about taxes and fees paid by individual entrepreneurs

Where do you need to start to engage in trading activities legally? What is the best form to use to register? Do I need to obtain a trade permit and how should this be done? Are there differences in obtaining documents when trading different goods? The article answers these and other questions.

Business form

We decide on the form of conducting activities. You can become an individual entrepreneur (IP) or establish a trade organization that has the rights of a legal entity. For conducting activities, these forms have positive and negative aspects. The package of documents required to obtain a trade permit depends on the chosen type of business.

Whether it is necessary to obtain additional documents largely depends on the choice of the form of activity and the range of goods. Thus, it is easier for individual entrepreneurs to maintain accounting records; they do not need to adhere to the procedure for maintaining cash transactions, the entrepreneur has the right to keep all the proceeds. But you shouldn’t be too happy, since individual entrepreneurs are prohibited from trading in alcoholic beverages, and restrictions apply to them.

A legal entity is obliged to hand over proceeds from trading to a banking institution. The advantage is that the trade permit legal entity can be obtained for the sale of almost any product. The main thing is that the product is not prohibited for circulation in the country.

Package of documents

To obtain a trade permit (certificate of entry into the Trade Register), you must submit the following documents:

legal entities provide constituent documents; Individual entrepreneur - extract from the Unified State Register of Legal Entities or certificate of registration of individual entrepreneur;
certificate of registration with the Federal Tax Service;
information about the manager and chief accountant, bank details (provided by legal entities);
a lease agreement for the premises and documents on the ownership of the premises in which trading will take place;
sanitary passport of the premises where trade will take place;
conclusions of the State Supervision Authority and the Sanitary and Epidemiological Service;
an agreement with a municipal or other waste removal service;
list of products for trade.

It is important to know that obtaining a permit to trade certain types of products (for example, alcohol) is accompanied by the addition of a corresponding license to the specified list of documents.

Many familiar individual entrepreneurs who are engaged in small retail have heard that purchasing a patent is a profitable solution for individual entrepreneurs. However, not all of them understand what this benefit is and how to calculate the cost of a retail patent for 2017.

Individual entrepreneur on patent: retail trade

If a citizen has a certificate of state registration as an individual entrepreneur and is interested in organizing small business for small retail without high costs, that is, a profitable offer! The current legislation provides for a special preferential tax regime for this, the so-called PSN - patent tax system (Article 346.43 of the Tax Code of the Russian Federation).

The legislator's requirements for this are minimal:

it is required to be registered in the prescribed manner as an individual entrepreneur and to have in hand the appropriate registration certificate;
carry out activities in respect of which PSN can be applied.

For retail it is possible to purchase a patent if trade is carried out either through stores with a sales area of no more than 50 square meters. m, either through stores that do not have such sales floors, or if non-stationary trade is carried out (through mail, online stores, vending machines) (clauses 45 and 46, clause 2, article 346.43 of the Tax Code of the Russian Federation);

acquire an individual entrepreneur patent for retail trade.

Trade patent cost

The simplest and most convenient option for calculating the cost of a retail patent is an online calculator located on the website of the Russian Ministry of Finance at https://patent.nalog.ru/info/.

To do this, an individual entrepreneur needs to follow the above link and enter several readings:

period - 2017,
for how long you want to purchase a patent - indicated in months from 1 to 12,
select your region of the Federal Migration Service among those proposed and indicate the municipality,
indicate the type of activity, for example, retail trade carried out through a stationary retail chain with a sales area of no more than 50 square meters for each trade organization object,
indicate the number of isolated objects.

“The amount of tax when applying the patent taxation system for this type entrepreneurial activity for xx months will be: xxx rub.

The tax amount is paid in two payments: 1 payment is equal to xxx rub. within a period no later than ninety calendar days after the start of the patent, 2nd payment is equal to xxx rub. no later than the expiration date of the patent.”

If you do not understand the mechanism for calculating the cost of a patent for trade, then there is also a “go” button, which will redirect to the section of the site “Patent taxation system”, containing detailed information what PNS is, including the procedure for calculating the cost of a patent.

Patent cost for retail

Let's use an online calculator and calculate the cost of a patent for retail trade for 2017 for a period of 12 months, carried out by an individual entrepreneur in Moscow, Moscow Region Arbat, through one store without the involvement of hired workers:

“The amount of tax when applying the patent taxation system for this type of business activity for 12 months. will be: 240,000 rub.

The tax amount is paid in two payments: 1 payment is equal to 80,000 rubles. within no later than ninety calendar days after the patent begins to be valid, 2nd payment is equal to 160,000 rubles. no later than the expiration date of the patent.”

The business of selling food is relevant always and everywhere, because satisfying hunger is the most important need of any person. Is it profitable to open grocery store, how much money do you need to start your own business and how to attract buyers? All the information a new entrepreneur needs is collected here.

Registration of individual entrepreneur

The first step towards opening a grocery store is registering as an individual entrepreneur. Independent costs from 1800 to 6000 rubles. This amount includes mandatory expenses:

state duty - 800 rubles;
making an entry about an individual entrepreneur in the Unified State Register of Individual Entrepreneurs (notary service) - 1000 rubles.

And optional:

- 300-3000 rubles. depending on the type;
opening a bank account - 800 rubles.

Finding a location for a store

The profitability of a grocery store depends on its location:

the most accessible places are located near train stations, bus stops, metro stations, large business and entertainment centers;
there should be no supermarkets near the store;
To ensure that your retail outlet is always provided with a stable income, try to choose areas with a population of about 1,500 people;
It has been observed that if a supermarket is located more than a 10-minute walk from home, buyers prefer to use the services of small stores near their home. Don't forget this when choosing a location;
if the assortment consists mainly of inexpensive essential products, it is profitable to open a store in a residential area.

Rent or buy?

You can open a grocery store in rented premises, or buy a modular building for a retail outlet. The first option is the least expensive, even taking into account the fact that the store will most likely have to be renovated. The only drawback is the need to pay monthly rent for the premises.

Modular pavilions are expensive, although they have their advantages:

you choose where to locate your store;
no need to pay rent every month;
the building is easy to install and dismantle.

Average cost of a modular building depending on area:

20-30 m 2 - 300-500 thousand rubles;
40-50 m 2 - 560-750 thousand rubles;
60–80 m 2 ‒ 800–1,000 thousand rubles.

Add to the amount the costs of transportation and installation (100 thousand rubles) and communications (100 thousand rubles).

How much area should a grocery store have?

The size of the outlet is limited only by your financial capabilities and assortment. For most grocery stores selling over the counter, a room with an area of 30–50 m 2 is sufficient.

Paperwork

To open a grocery store you will need the following documents:

individual entrepreneur registration certificate;
a lease agreement or a document confirming ownership of the premises;
SES conclusion, sanitary passport;
fire department report;
employee medical records;
waste removal agreement;
a certificate confirming the entry of the individual entrepreneur into the trade register;
book of reviews and suggestions;
cashier's book and other documents for the cash register;
quality certificates for products;
information for buyers, in particular the text of the law “On the Protection of Consumer Rights”.

In some cases, additional documents are required to open a grocery store. For example, if you plan to hire foreign citizens, you need to obtain a special permit. Licenses will also be needed if the store sells tobacco and alcohol products.

Purchase of equipment

A significant portion of the initial costs is associated with the purchase of commercial equipment, including:

cash register;
refrigerators and freezers;
showcases;
scales;
racks, food storage containers, knives, cutting boards.

The total cost of new equipment averages 150 thousand rubles. Purchasing used equipment allows you to save up to 50% of this amount. Installing video surveillance will cost an additional 10 thousand rubles, and you will have to shell out 50 thousand rubles for beer bottling equipment. However, the latter is not necessary

Do not forget also that at first it is necessary to provide an initial inventory, which requires from 300 to 500 thousand rubles. A sign for a store will cost from 3 to 5 thousand rubles.

Recruitment of personnel and determination of the wage fund

The number of employees in a store depends on its size and operating hours. A convenience store typically requires 4 sales associates: two per shift. For a small store that closes at night, two people are enough who will work on a schedule a week after a week, two after two, etc. The wages of salespeople range from 10 to 15 thousand rubles.

If you do not have management experience, you cannot do without a hired director. The average salary of a store manager is 30 thousand rubles. You will also need a loader and a cleaner, the salary of each of whom is 8-12 thousand rubles.

Besides wages the employer monthly pays an additional 22% of the employees’ salary to the Pension Fund. Personal income tax (NDFL) is also paid by the business owner, but in fact this amount (13%) is deducted from the employee’s salary.

Formation of assortment and determination of markup

It is impossible to immediately determine the needs of your customers - only experience will help you create the optimal assortment of your store. The location of the outlet is of great importance: while chocolates, ice cream, pasties and similar products are in demand in the city center, residents of residential areas buy mainly bread, milk, and eggs.

Grocery store assortment

IN small store Essential goods must be within walking distance: household chemicals, bread, dairy products, personal hygiene items. These are the most popular products, providing the store with stable revenue. When forming an assortment, it is also important to take into account the needs of your target audience.

Suppose that nearby stores do not have vegetables, so customers are forced to go to the market to buy them. Use this circumstance to your advantage - offer people what they need. Even if a kilogram of potatoes costs more than in the same market, customers will still come to your store. The desire to save time and effort usually outweighs the desire to save money.

Another piece of advice: don’t copy your competitors’ assortment, offer people something that others don’t have, and your store will quickly gain regular customers.

Markup on goods

The entrepreneur determines the cost of most goods independently. The average markup on store products over the counter is 30%. But there are a number of goods, the retail price of which is regulated by the state: baby food, medicines, products sold in the regions Far North and those equated to them.

Monthly revenue and payback period

Small grocery stores pay for themselves much faster than supermarkets. If the latter reach profitability only after 5-6 years, then a grocery store with an average monthly revenue of 700-800 thousand rubles and a net profit of 60-70 thousand rubles pays for itself within a year.

What contracts does an entrepreneur need to conclude?

Before opening a grocery store, you need to conclude several agreements:

with the bank that will perform collection and service your current account;
With security company, which will take control of your store;
with wholesale companies supplying products. To ensure the most complete range, it is worth concluding agreements with several suppliers. These could be wholesale companies offering products of different brands, or representatives of the manufacturer;
One of the mandatory requirements of the SES is the conclusion of an agreement for the removal of garbage and solid waste.

Resume

It is impossible to say exactly how much it costs to open a grocery store, but the approximate initial costs are easy to determine:

paperwork - 5-10 thousand rubles;
rental of a retail space - on average 30 thousand rubles (repairs 10-30 thousand rubles) Purchase of a modular pavilion - 300-1,000 thousand rubles (delivery, installation and arrangement - 200 thousand rubles);
purchase of new equipment - 150 thousand rubles; used - from 80 thousand rubles;
initial inventory - 300-500 thousand rubles;
staff salary - 40-120 thousand rubles;
sign - 3-5 thousand rubles.

Bottom line: to open a retail outlet you need from 500 thousand rubles to 2 million rubles.

At first, you may encounter an excess of goods. There's nothing wrong with that. Before you make your next purchase, analyze which products are used in great demand, and purchase only in-demand items.

Get direct access to the most popular and inexpensive products. And place the least popular and expensive ones behind the counter. This will speed up service and simplify the seller's work.

If you plan to sell cigarettes and alcohol in the future, choose the place with special care. In accordance with the law, a store located less than 100 m from a school or kindergarten, has no right to sell tobacco and alcohol products.

A small grocery store is not able to compete with a large chain supermarket. It's a fact: in a convenience store, prices are usually higher and the assortment is much smaller. How to open a grocery store and not be left without customers? Explore weak points your competitor. For example, if the supermarket is open from 8:00 to 23:00, switch your store to 24-hour operation, but do not forget to calculate the financial feasibility of such a regime in advance.

Retail trade remains one of the most popular areas of business. Taxation of individual entrepreneurs in retail trade has always been one of the “hot” topics that interest entrepreneurs, regardless of the scale of the business. Understanding which taxation system is most profitable is an important point in organizing and running a trading business.

"Trading" systems

An individual entrepreneur must first think about how he will pay taxes, and.

Let us recall that an individual entrepreneur whose main activity will be retail can apply four modes:

OSNO (basic taxation system, including payment of VAT).
STS (simplified taxation system, in which all taxes are replaced by a single payment).
UTII (unified tax on imputed income, based on indicators established in federal and local legislative acts).
PSN (patent is possible for retail trade, but has certain restrictions).

In order to determine the tax regime, you need to understand the features of each of them.

Features of taxation systems

When choosing a tax regime, the first important point to consider is the restrictions. At PSN, the number of staff should not exceed 15 people, and the sales floor area should not exceed 50 m². “Simplified” implies a slightly different “entry threshold”. The staff must be less than 100 people, the annual turnover must be less than 60 million rubles, and the cost of fixed assets must be less than 100 million rubles. The restrictions on “imputation” are as follows: a staff of less than 100 people, the regime must be legally established in the territory of a constituent entity of the Russian Federation, the area of each trading floor is less than 150 m². The basic tax system does not have any restrictions.

For entrepreneurs just starting out in retail trade, these factors are not so important, because not every one of them can boast of a huge hall, high turnover or staff.

Is the main one profitable?

The main taxation system bears the greatest burden on the individual entrepreneur. Using it, you will have to report personal income tax, VAT and pay property tax for individuals. Each of them has its own reporting.

However, OSNO can also be beneficial for retail trade. In addition to the fact that you are not limited by the number of employees, turnover or sales area, there is another important fact, which you need to know about. If the main counterparties are VAT payers (and this is almost all large businesses), then doing business under simple regimes will be inconvenient. In such transactions, difficulties always arise regarding the return of VAT, therefore, as a rule, payers of this tax enter into transactions only among themselves. Analyze your turnover. If your suppliers pay VAT and there is no alternative, you will have to use the main system.

If your suppliers pay VAT and there is no alternative, it is more convenient for you to use the main system.

Simple patent

The patent system is suitable for individual entrepreneurs who decide to try themselves in retail trade. Reporting in this mode is minimal. You do not have to submit a declaration to the tax office, provided that you cope with the tasks alone, and extra-budgetary funds will not require documents from you. In addition, a retail patent can be purchased on a monthly basis.

“Simplified” or “designated tax”?

You can read about the pros and cons of “simplified” and “imputed” in our articles. In them you can find an example of a calculation that clearly shows the benefits of each of the systems.

Let's list the key points again:

In simplified terms, you have the right to reduce tax base on the amount of expenses. The income of an entrepreneur is taken into account when calculating tax. If you have not made a profit or are not working, then the tax is zero.
The imputation tax will have to be paid in any case; it is calculated based on the indicators established at the federal level. The state doesn’t care whether you received income or not. This system is beneficial for those whose business brings in a large and stable income. Payments of individual entrepreneurs on UTII, under equal conditions, may be lower than those of individual entrepreneurs on the “simplified” tax.

UTII is beneficial to those entrepreneurs who have a stable high income.

You must also remember that you can switch to the simplified tax system along with obtaining a certificate. Registration of an individual entrepreneur on UTII is impossible; you will have to transfer to this special mode. You just need to know that before switching to UTII you will officially be on the main taxation system, so the notification must be sent as soon as possible after registration. If a store opens, this tax office at the location of the retail facility, and in case of peddling or delivery retail trade - at the place of residence of the individual entrepreneur.

Before sending a notification to the inspectorate about the transition to UTII, carefully weigh the pros and cons. It will be possible to switch to a simplified version or a patent only from the beginning of next year. However, this also applies to the transition from the simplified tax system to “imputation”.

When choosing a mode, you also need to remember the need to submit a declaration on “imputation” every 3 months. It will need to indicate not only OKVED, but also activity codes specifically provided for on UTII. They were approved by order of the Federal Tax Service No. ММВ-7-3/353 dated 07/04/2014. The document also contains instructions that can be used as a sample for filling out the declaration.

Choosing a tax regime for retail trade is a responsible step for an individual entrepreneur. Therefore, you should submit documents to the inspectorate only after a careful analysis of all the nuances of your activities and tax systems.

Good day, friends! Today I will tell you how to become individual entrepreneur on Forex how much time and money it will take.

I remember very well how I myself collected information on the Internet on this issue. Honestly speaking: it simply doesn’t exist! Full of instructions on how to set up a store, hairdresser and computer service, even an ostrich farm! But no one writes how to legally competently organize forex trading, I decided to correct this situation and write a detailed post-instruction so that every trader can become a forex individual entrepreneur! A worthwhile goal, I hope to receive an order after its implementation! :-)

Most people probably don't. Many people lose money on exchanges (then this article will help you :), and in this case I see no point in registering, since you won’t have to pay taxes anyway (why should you pay if there is no profit?). But if you earn money, and even withdraw money, then the meaning appears (like the warming sun on a spring day rising from the horizon, penetrating every particle of the air with its rays :-)). Any income of individuals is taxed at 13%, but if you become an individual entrepreneur, you can reduce the tax to 6%. You also become officially employed, with all the ensuing privileges (for example, a pension).

Now I will describe all the necessary steps point by point to make it as convenient for you as possible.

How to become a forex entrepreneur?

To register an individual entrepreneur, you must have a tax identification number; if you don’t have one, you will have to get it from your tax office.

Let's start with preparing the documents, here is the list:

After you print out the application, find out the name of the registration authority here () by filling out the appropriate fields. Data must be taken according to registration, even if you live in another city (in this case, you can register by mail). Then indicate the code of the registration authority, which can be found by calling the phone number of the newly found Federal Tax Service Inspectorate (Inspectorate of the Federal Tax Service). You can fill out the rest of the information without my help.
OKVED codes (All-Russian Classifier of Types of Economic Activities) are entered into sheet A. I registered two types of activities:
A) 65.23.4 – conclusion of swaps, options and other exchange transactions;
B) 65.23.1 – investments in securities.
If you need additional types of activities, then in any search engine you type the query: “OKVED codes” and look at the list.
When registering, I used this service () to fill out form P21001. The service is paid if you use it for a long time and constantly, but you can prepare documents for registering an individual entrepreneur for free, after authorization. Simply fill out your details and then download the completed application. Very convenient.

2.
I made this receipt automatically using the same service (). But if you want to do it differently, then go here: (), select your city, click “State registration and accounting” at the top, then “State registration individual entrepreneurs", "Information about payment document details", then click "Details" and upload the necessary details. The receipt, which I printed out, took to Sberbank, they took all the details from it and returned it to me (And I tried so hard).

3.
The simplified tax system has advantages compared to the main taxation scheme. The tax base for exchange trading is the difference in funds at the beginning and end of the period (for example, quarter). This will be income, but there will be practically no expenses, if you just write down the Internet fee (and the purchase of a tambourine :-D). Therefore, it is beneficial for me to pay 6% on income than 13% on income minus expenses (since expenses are small).
An application for the simplified tax system can only be submitted once a year; it is better to do this from the very beginning during registration, otherwise you will only be able to change the tax system at the beginning of the next year. It must be made in 2 copies. I registered it automatically using the service to which I already provided a link, so I won’t repeat myself too much. To fill it out manually, download the application ().

For clarity, here is an example of a completed application:

4. , two spreads (main and with registration) on one A4 sheet.

5. , the one who figured out the previous point will be able to complete this one. :-)

This was a list of documents that you will need to register a forex individual entrepreneur.

The post is turning out to be very long, I want to tell you a lot! Therefore, I divided it into parts, it will be easier to read. Soon I will write: what to do next to register, and how to pay taxes (using my example). These are very important points; every trader must clearly organize his work, otherwise sooner or later problems with the law are inevitable.

I'll finish the first part here! Be sure to stay tuned for updates, or better yet, subscribe so you don’t miss them! Then you will quickly and without mistakes become an individual entrepreneur in Forex. :-)

I wish you positive transactions! Bye!

P.S. Mega video, I wish I could fly like that!