Delivery and peddling trade, which applies. Delivery and distribution trade

Carry trade

Carry trade- retail trade carried out outside a stationary retail network through direct contact between the seller and the buyer in organizations, in transport, at home or on the street. TO this species trade includes trade from hands, trays, baskets and hand carts. One of the most common species in history retail, which continues to be used today.

Story

In the history of economics different countries peddling trade was originally carried out by gypsies, wanderers and Yenishes, offering various goods and services, along the way giving performances, doing healing and fortune-telling. With the development of production and the need to expand distribution channels, other segments of the population were involved in peddling trade; peddlers and delivery merchants began to play an important role in supplying remote settlements various goods, and their other useful function was the transmission of news. After the emergence and expansion of specialized retail outlets, the modernization of transport, postal services, the invention of refrigeration devices and other technologies, the importance of peddling trade greatly decreased.

According to the President of the Russian Direct Selling Association Tamara Shokareva Russian legislation also includes direct sales carried out by distributors of direct sales companies. .

Notes

Literature

• V. N. Yakovtsevsky Merchant capital in feudal-serf Russia, Publishing House of the USSR Academy of Sciences, M. 1953
• Encyclopedic dictionary-reference book for enterprise managers. Lukash Yu. A., M., 2004

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See what “Spare trading” is in other dictionaries:

Carry trade Official terminology

peddling trade- Retail trade carried out outside a stationary retail network through direct contact between the seller and the buyer at home, in institutions, organizations, enterprises, transport or on the street. [GOST R 51303 99] Topics: trade... Technical Translator's Guide

TRADE TRADE- retail trade carried out outside a stationary retail network through direct contact between the seller and the buyer in organizations, in transport, at home or on the street. This type of trade includes trade by hand, tray, from baskets and... ... Legal encyclopedia

peddling trade- 3.12 peddling trade: Trade in goods carried out outside a stationary retail facility when visiting customers at their location (in transport, on the street, at home, at the place of work and study). Note Postage trading... ...

TRADE RANGE- TRADE TRADE… Legal encyclopedia

Trade- is a branch of the economy and a type economic activity which ensures the circulation of goods, their exchange, their purchase and sale, as well as customer service in the process of selling goods, delivery, storage and preparation of goods for sale.… … Administrative procedural law: dictionary of terms and concepts

Trade carried out- retail trade carried out outside a stationary retail network through direct contact between the seller and the buyer at home, in institutions, organizations, enterprises, transport or on the street... Encyclopedic dictionary-reference book for enterprise managers

The process of selling goods through purchase and sale, ensuring their promotion from the sphere of production to the sphere of consumption; one of the most important branches of folk farming. The nature and role of T. are determined by the method of production. T. in ancient times. T. has developed... ... Soviet historical encyclopedia

trade- activity consisting of mediation in the circulation of economic goods and aimed at eliminating the separation in space and time between producers of goods and their consumers; the content of trading activity is... ... Reference commercial dictionary

GOST R 51773-2009: Trade services. Classification of trading enterprises- Terminology GOST R 51773 2009: Trade services. Classification of trade enterprises original document: 3.15 auto shop, auto shop, van: Mobile shopping facilities, engaged in distribution trade, representing... ... Dictionary-reference book of terms of normative and technical documentation

Calculating UTII when selling goods through other non-stationary objects trading network, use physical indicators “trading place”, “vending machine” or “area of ​​trading place” (clause 3 of article 346.29 of the Tax Code of the Russian Federation). In this case, the physical indicator “vending machine” must be used regardless of what category the vending machines belong to: stationary or mobile. Such clarifications are contained in letters of the Ministry of Finance of Russia dated May 13, 2011 No. 03-11-10/24 and dated March 28, 2011 No. 03-11-11/72.

Correction factors

In addition to physical indicators and basic profitability, when calculating UTII from delivery (distribution) trade and sales through other objects of the non-stationary network, use the following values:

• deflator coefficient K1 (clause 4 of article 346.29 of the Tax Code of the Russian Federation);

• correction factor K2 (clause 4 of article 346.29 of the Tax Code of the Russian Federation).

In this case, the value of coefficient K1 is not rounded, but the value of coefficient K2 is rounded to three decimal places (clause 11 of article 346.29 of the Tax Code of the Russian Federation).

Tax rate

If local authorities have not established a reduced tax rate, calculate the amount of UTII at a rate of 15 percent (Article 346.31 of the Tax Code of the Russian Federation).

Tax base

To calculate UTII, first determine the tax base for the reporting quarter. For carry-out and delivery trade, use the formula:

When retailing through other objects of a non-stationary retail network, calculate the tax base for UTII in the following order.

For retail spaces with an area of ​​less than 5 square meters. m, determine the tax base for the quarter using the formula:

For retail spaces with an area of ​​more than 5 square meters. m, determine the tax base for the quarter using the formula:

When selling goods through vending machines, determine the tax base for the quarter using the formula:

In this case, the values ​​of the K2 coefficient should be applied depending on the category of vending machines used. For stationary vending machines, the coefficients established for stationary retail chain facilities are applied. Adjust the basic profitability of mobile vending machines taking into account the K2 coefficient established for non-stationary shopping facilities. This is stated in the letter of the Ministry of Finance of Russia dated June 9, 2011 No. 03-11-09/35, addressed to the Federal Tax Service of Russia.

The values ​​of physical indicators - the average number of employees and the area of ​​retail outlets - are included in the calculation of UTII rounded to whole units (Clause 11 of Article 346.29 of the Tax Code of the Russian Federation). When rounding the size of physical indicators, discard values ​​less than 0.5 units, and round 0.5 units or more to a whole unit (letter of the Ministry of Finance of Russia dated June 16, 2009 No. 03-11-11/111).

Change in physical indicator

If during the quarter the number of retail locations increased or decreased, take into account the changes from the beginning of the month in which they occurred (clause 9 of Article 346.29 of the Tax Code of the Russian Federation).

Calculation of UTII

Having determined the size of the tax base, calculate the amount of UTII for the reporting quarter. To do this, use the formula:

This follows from subparagraph 10 of paragraph 5.2 of the Procedure, approved by order of the Federal Tax Service of Russia dated January 23, 2012 No. ММВ-7-3/13.

An example of calculating UTII from delivery trade. The number of employees changed during the tax period

Alpha LLC sells goods at retail through its employees (pedestrian trade) and applies UTII.

In 2016, the value of the deflator coefficient K1 is 1.798. The value of the correction factor K2 by local authorities is set at 0.7. The tax rate is 15 percent.

In the first quarter, the average number of employees for calculating UTII was:

• in January - 10 people;
• in February - 15 people;
• in March - 15 people.

Imputed income for calculating UTII for the first quarter was:
4500 rub./person. × (10 people + 15 people + 15 people) × 0.7 × 1.798 = 226,548 rub.

UTII for the first quarter is equal to:
RUB 226,548 × 15% = RUB 33,982

The calculated amount of UTII can be reduced by the amount of insurance premiums paid and hospital benefits paid. For more information, see

According to the norms of the current tax legislation, the use of such a special tax regime as UTII is allowed in relation to activities for the retail sale of goods through non-stationary retail chain facilities (clause 7, clause 2, article 346.26 of the Tax Code of the Russian Federation). These activities include, in particular, peddling and delivery trade. Therefore, a correct understanding of these terms is extremely important.

In paragraphs 1 - 2 of Art. 346.29 of the Tax Code of the Russian Federation determines that the object of taxation for the application of a single tax is the imputed income of the taxpayer.
By general rule The tax base for calculating the amount of a single tax is the amount of imputed income, calculated as the product of the basic profitability for a certain type entrepreneurial activity calculated for the tax period, and the value of the physical indicator characterizing this type of activity.
As we indicated above, peddling trade refers to a type of retail trade that is carried out through non-stationary retail chain facilities.
A non-stationary trading network is a trading network that operates on the principles of delivery and distribution trade, as well as objects of trade organization that do not belong to a stationary trading network. Actually this concept contains three independent components.
At the same time, retail trade is retail trade carried out outside a stationary retail network through direct contact between the seller and the buyer in organizations, in transport, at home or on the street. This type of trade includes trade from hands, trays, baskets and hand carts.
When calculating UTII from retail or delivery trade facilities, it is necessary to use the physical indicator “number of employees, including individual entrepreneur"(clause 3 of Article 346.29 of the Tax Code of the Russian Federation). The basic profitability for this type of activity is 4,500 rubles. This figure is less than for some other types of retail trade. For example, for one retail trade facility carried out through non-stationary retail chain facilities, the area retail space in which does not exceed 5 square meters, the basic profitability is 9,000 rubles. Therefore, it is beneficial for a business entity to use it quite often.
Analysis of current legislation, as well as materials judicial practice allows us to draw a number of important conclusions regarding the interpretation of the term “pocket trade”.

The following situation is quite common. An entrepreneur who has entered into a lease agreement with the market management, trading from the table, mistakenly believes that we're talking about about trade from a tray (delivery trade). Let us present a court decision that contains a clear answer to the question why it is dangerous to use such an approach from the point of view of the risk of accrual of tax sanctions in the event of an inspection by specialists of regulatory authorities (Decision Arbitration Court Lipetsk region dated 09/08/2010 N A36-1928/2010).
In the Decision, the court indicated that, as follows from Letters of the RF Committee on Trade dated 03/17/1994 N 1-314/32-9 “On the approximate rules for the operation of retail trade enterprises and the basic requirements for the operation of a small retail trading network” and dated 04/28/1994 N 1-574/38-9 “On the concept of small retail trade”, as well as Letter of the Ministry of Foreign Economic Relations and Trade of the Russian Federation dated April 23, 1997 N 21-96, trays, baskets, carts, vans are defined as mobile means of distribution and distribution of small retail trade networks . Trade specialists traditionally understand the concept of “tray” as remote tables that are either removed at the end of trading or installed for a certain period (usually in the spring-summer period) near trading enterprises, on city streets, in parks during entertainment, sports and other events. In this case, trays can be equipped for the convenience of the seller and to protect the goods from atmospheric influences with awnings, umbrellas, metal frames covered with canvas, etc.
Based on the analysis of the concepts given in the above documents, a tray is a device for peddling, and not within a strictly designated retail space. This means that a sales counter (indoor or open) cannot be a tray, and also various kinds tables, canopies located at the time of retail trade in one place.
Hand cart, tray and basket from the concept of “pedestrian trade” given in Art. 346.27 of the Tax Code of the Russian Federation, combined into one group such a property as the variable nature of trade carried out with their help (with this method In trade, it is not the buyers who approach the seller, but the seller, together with the goods, who approach them).
Taking into account the above, the argument of the individual entrepreneur about carrying out peddling trade from a tray (table) installed in a tent (or in front of it) was not taken into account by the court.
Similar conclusions can be found in many other court decisions. Thus, according to the materials of one of the cases, an entrepreneur carried out retail trade in non-food products at fairs from tables (tables) installed on plot of land provided to her for these purposes for a fee. These tables belonged to her and were delivered to the place of trade by motor transport. The court concluded that the activity carried out by the entrepreneur did not fall under the concept of “distribution trade” (Resolution of the Arbitration Court of the North-Western District of September 17, 2015 N F07-6827/2015 in case N A52-2885/2014).

Carry trade computer programs impossible

It should be noted that Ch. 26.3 of the Tax Code of the Russian Federation does not establish any restrictions regarding the types of goods that can be sold as part of peddling trade. However, it must be borne in mind that in accordance with clause 4 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 N 55, when conducting retail trade outside of stationary retail facilities, the sale of:
- food products(excluding ice cream, soft drinks, confectionery and bakery products in manufacturers' packaging);
- medicines;
- jewelry and other products made of precious metals and (or) precious stones;
- weapons and ammunition for them;
- copies of audiovisual works and phonograms;
- programs for electronic computers and databases.
Thus, carry-out and delivery trade in these goods is prohibited and impossible as independent species activities, transferred to UTII.

Retail trade of technically complex goodsdoes not contradict the law

In accordance with paragraph 1 of Art. 18 of the Law of the Russian Federation dated 02/07/1992 N 2300-1 “On the Protection of Consumer Rights” in relation to a technically complex product, the consumer, if defects are discovered in it, has the right to refuse to execute the sales contract and demand a refund of the amount paid for such a product or make a claim for it replacement with a product of the same brand (model, article) or with the same product of another brand (model, article) with a corresponding recalculation of the purchase price within fifteen days from the date of transfer of such goods to the consumer.
Technically complex goods include only those goods that are included in the List approved by Decree of the Government of the Russian Federation of November 10, 2011 N 924. Since this List includes large heavy goods, there is a misconception that peddling trade in technically complex goods is directly prohibited by law.
This dispute, for example, was considered in the FAS Resolution North Caucasus District dated 03.10.2013 N A53-14776/2011. Specialists tax office considered that the distribution (distribution) trade at home in vacuum cleaners, which are technically complex household goods, cannot be classified as a type of business activity transferred under UTII.
In the case under consideration, the retail purchase and sale agreement was concluded on the premises. Demonstration vacuum cleaners were accounted for separately from goods to be sold. The conclusion of the contract and the transfer of the goods to the buyer were carried out simultaneously; the buyer inspected the goods he was purchasing, and not a sample of the goods. The taxpayer completed the purchase of vacuum cleaners not in the office, did not issue the goods from the warehouse, did not deliver the goods to pre-order to the buyer's address. The court emphasized that the norms of tax legislation are formulated without reservations excluding trade in technically complex household appliances from the scope of application of UTII. Therefore, such a situation is possible.

Trading of own-produced products from a traydoes not apply to peddling trade

Retail trade is one of the types of retail trade.
In accordance with Art. 346.27 of the Tax Code of the Russian Federation, retail trade is a business activity related to the trade of goods (including in cash, as well as using payment cards) on the basis of retail purchase and sale contracts.
This type of business activity does not include the sale of excisable goods, food and drinks, including alcoholic beverages, both in the manufacturer’s packaging and packaging, and without such packaging and packaging, in bars, restaurants, cafes and other public catering facilities, unclaimed things in pawnshops, gas, trucks and special vehicles, trailers, semi-trailers, trailers, buses of any type, goods according to samples and catalogs outside the stationary distribution network (including in the form postal items(parcel trade), as well as through teleshopping, telephone communications and computer networks), transfer of medicines on preferential (free) prescriptions, as well as products of own production (manufacturing).
Thus, the sale of products of one's own production is not retail trade.

If the seller provides delivery servicesof the goods chosen by the buyer - this is not peddling trade

In accordance with Part 1 of Art. 499 of the Civil Code of the Russian Federation, in the case where a retail purchase and sale agreement is concluded with the condition of delivery of goods to the buyer, the seller is obliged to deliver the goods to the buyer within the prescribed period at the place specified by the buyer, and if it is not specified, then at the buyer’s place of residence.
According to clause 74 of GOST R 51303-2013. National standard Russian Federation. Trade. Terms and definitions approved by Order of Rosstandart dated August 28, 2013 N 582-st, retail trade is retail trade carried out outside a stationary retail network through direct contact between the seller and the buyer at home, in institutions, organizations, enterprises, transport or on the street.
That is, with peddling trade, direct contact between the seller and the buyer is necessary, while the seller offers his goods to an indefinite circle of people. The desire to purchase a product arises at the moment the seller offers the product.
Thus, delivery of goods to the location of the goods is not retail trade, but retail trade with the condition of its delivery to the buyer. This conclusion is also confirmed by materials from judicial practice (for example, the Decision of the Emelyanovsky District Court Krasnoyarsk Territory dated September 23, 2010 N 12-130/2010).