Determination of wholesale and retail prices, their differences. Wholesale and retail trade

12.10.2019

The organization thinks about the type, nature and qualifications of the transactions it carries out when it has to.

The peculiarity of the "imputation" is that it is introduced in relation to certain types of activities on the territory of municipal districts, urban districts and cities of federal significance. These activities are listed in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation. Among them retail, carried out through shops and pavilions with a trading floor area of not more than 150 square meters. m for each object of the organization of trade, and retail trade carried out through the objects of a stationary trading network that do not have trading floors, as well as objects of a non-stationary trading network. It is the sale of goods at retail that we will pay attention to in this article.

The main features of wholesale and retail trade

The Tax Code of the Russian Federation does not contain a definition wholesale trade. It is given in Art. 2 federal law dated December 28, 2009 N 381-FZ "On the basics of state regulation of trading activities in Russian Federation"(hereinafter - Law N 381-FZ). Thus, wholesale trade is recognized as a type of trading activity associated with the acquisition and sale of goods for use in business activities (including for resale) or for other purposes not related to personal, family , home and similar use.

Note that Law N 381-FZ also contains a definition of retail trade. However, in order to pay UTII, it is necessary to use the concepts given in Ch. 26.3 of the Tax Code of the Russian Federation. According to Art. 346.27 of the Tax Code of the Russian Federation, retail is an entrepreneurial activity related to the sale of goods (including for cash, as well as using payment cards) on the basis of retail sales contracts. This type of activity, in particular, does not include the sale of certain excisable goods, food and beverages, including alcohol, in public catering organizations. Full list goods is contained in the specified article of the Tax Code of the Russian Federation.

Thus, the Tax Code of the Russian Federation allows making settlements on retail transactions in cash and non-cash form and does not contain restrictions on the amount of goods sold and persons buying them. In this case, the main focus is on documenting the transaction. And Law N 381-FZ refers to the future fate of goods (their use only for personal, family, household and other purposes not related to business activities). It is these two parameters that can be considered fundamental. Let's dwell on them.

Documenting

The sale of goods at retail is formalized by a retail sale and purchase agreement. This contract is public, that is, it establishes obligations for the sale of goods, performance of work and provision of services that must be carried out in relation to all interested parties. Under such an agreement, the seller undertakes to transfer the goods for personal, family, home or other use not related to entrepreneurial activity (Articles 426 and 492 of the Civil Code of the Russian Federation). According to Art. 493 of the Civil Code of the Russian Federation, a retail sale and purchase agreement is considered concluded in the proper form from the moment the seller issues the buyer a cash or sales receipt or other document confirming payment for the goods.

And when selling goods in bulk, a supply contract or other contract of a civil law nature is drawn up, containing signs of a supply contract. In ch. 30 of the Civil Code of the Russian Federation provides the data that such an agreement should contain: the parties to the transaction, the range of goods, the procedure and form of payment, the moment of transfer of ownership of the goods. Under the supply agreement, the seller undertakes to transfer the goods for use in entrepreneurial activities (for example, for resale) or for other purposes not related to personal, family, home and other similar use (Article 506 of the Civil Code of the Russian Federation). Distinctive feature The contract of delivery is the obligation of the seller to transfer the goods to the buyer within the stipulated time.

Thus, the first and main difference between the documentation of retail and wholesale transactions is the conclusion of a retail sale and purchase agreement and a supply agreement, respectively.

If the execution of a retail transaction consists in issuing a cash or sales receipt or other document confirming payment for the goods to the buyer, then for the sale of goods in bulk, the seller needs to draw up several more documents. These include bills of lading and invoices. In addition, it is necessary to keep registers of received and issued invoices, books of purchases and sales (Letter of the Ministry of Finance of Russia dated 16.01.2006 N 03-11-05 / 9).

Recall that the "imputed" are not VAT payers (except for cases of importation of goods into the customs territory of the Russian Federation or the performance of duties of a tax agent). Therefore, when selling goods, they do not have to draw up invoices.

However, firms that purchase goods in bulk, in order to take them into account and confirm the costs incurred, require consignment notes in the form of N TORG-12 or waybills in the form of N 1-T.

Note. The State Statistics Committee of Russia approved form N TORG-12 by Decree N 132 of December 25, 1998, and form N 1-T by Decree N 78 of November 28, 1997.

If the goods are purchased through an accountable person, then for its posting it may be sufficient to have a sales and cash receipt, as well as an advance report.

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

Based on the established practice of organizing document circulation, the taxpayer does not violate the requirements of the law. When selling goods to a citizen - an accountable person, the seller is not obliged to conclude a supply agreement with him and issue invoices, but he also has no right to refuse to sell due to the publicity of the transaction. Is it then worth it for the "sane man" to recognize this transaction as a wholesale one and lose the right to apply a single tax on imputed income?

Unfortunately, it is difficult to answer this question. We believe that in this case one should proceed from the fact that a supply contract is not concluded between the buyer and the seller, the procedure for settlements and delivery times are not determined. And this is proof of the absence of a wholesale deal. Of course, the tax authorities can recognize the transaction as a wholesale transaction with any set or absence of documents, but for this they will have to submit their evidence to the arbitrators.

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

Purpose of purchasing goods

At the beginning of this article, we already mentioned that the Tax Code of the Russian Federation classifies as retail transactions formalized by retail sales contracts. The essence of this agreement is that the seller undertakes to transfer the goods to the buyer for personal, family, home or other use not related to entrepreneurial activity. That is, first of all, the "imputers" need to determine the goals for the further use of the goods, and then draw up either a retail sale contract or a supply contract.

If, for example, an individual purchased some thing for use at home or in the country, then we can say with confidence that a retail transaction has been completed. And if the company purchased goods for further resale, then this is already a wholesale transaction. But what about the purchase by an organization or individual entrepreneur of office equipment or furniture for use in the office?

According to paragraph 5 of the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 22, 1997 N 18, the purchase by the buyer of goods to ensure his activities as an organization or individual entrepreneur is not related to personal goals. However, in the case when these goods are purchased from a seller engaged in entrepreneurial activities in the sale of goods at retail, the relations of the parties are governed by the rules on retail sale. Consequently, the activity of a "scammer" who sells office furniture, office equipment, materials for repair work and similar goods to organizations or merchants to ensure the conduct of their activities, may be recognized as retail and transferred to the payment of UTII.

Please note: the Tax Code of the Russian Federation does not establish the obligation of the seller to control further use the buyer of the purchased goods. If it comes to litigation, then such a duty is imposed on the tax authorities.

Note that, despite the above decision of the Plenum of the Supreme Arbitration Court of the Russian Federation, the Ministry of Finance of Russia classifies the sale of certain types of goods to organizations and entrepreneurs for doing business as wholesale transactions. It's about the implementation:

CRE, check tapes, paper and packaging materials (Letter dated 12.11.2007 N 03-11-05 / 265);

Scales, banknote detectors and safes (Letter dated 10.08.2007 N 03-11-04/3/316);

Commercial and refrigeration equipment (Letter dated 06.10.2008 N 03-11-05 / 234);

Office equipment (Letter dated September 20, 2007 N 03-11-05 / 226).

Sharing the position of the financial department, the tax authorities in most cases can recognize the above transactions as wholesale. However, it should not be forgotten that the Letters cited are advisory in nature and judges never base their conclusions on them. Based on judicial practice in similar cases, arbitrators are guided by the opinion of the Plenum of the Supreme Arbitration Court of the Russian Federation and often take the side of taxpayers (Resolutions of the Federal Antimonopoly Service of the North-Western District of December 21, 2007 in case N A66-1015 / 2007, of October 17, 2008 in case N A56-37983 / 2007 and the Federal Antimonopoly Service of the Volga District of 08/07/2008 in case N A55-17831 / 07). Therefore, in the event of such disputes with the IFTS, the taxpayer will have to seek protection in court.

Thus, for the purpose of applying the taxation system in the form of UTII, retail can be recognized as the sale of goods for the purposes of personal, family and home use. individuals, as well as retail for office use by organizations and individual entrepreneurs. And wholesale - the sale of goods for purposes not related to personal, family and home use.

Situations from life and judicial practice

Suppose an entrepreneur pays UTII when selling goods at retail through a store. After a camera check tax office charged him additional VAT on the amount of sale of goods of the organization. The inspectors substantiated the decision by the fact that this product was purchased by the company by bank transfer to ensure the conduct of production activities aimed at making a profit. In this situation, the Federal Antimonopoly Service of the North-Western District justified the actions of the individual entrepreneur and left the inspection's cassation complaint unsatisfied (Decree dated December 21, 2007 in case N A66-1015 / 2007). First of all, the court relied on the execution of the transaction and the further purpose of using the sold goods. It was found that:

The goods were purchased at retail, as there was no contract for the supply. The buyer has paid for the goods on the basis of invoices issued, and the amount of VAT is not allocated in them;

The inspectors did not prove that the buyer used the said goods for resale or for work carried out by third parties.

That is, for arbitrators in the matter of classifying a transaction as a wholesale or retail important criteria are the documentation and purpose of using the purchased goods. At the same time, the judges repeatedly emphasized that in tax code There is no provision in the Russian Federation that organizations and individual entrepreneurs selling goods are required to control the subsequent use of goods. In addition, the servants of Themis do not pay attention to the form of payment and the parties to the transaction, since they do not consider them to be fundamental (Resolution of the FAS of the East Siberian District of 06.25.2008 N A69-1122 / 06-3-6-9-5-03AP- 1436/07-F02-2733/08).

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

According to the financial and tax authorities, such activities are classified as entrepreneurial activities in the field of wholesale trade and are taxed under the general regime or the simplified taxation system. In addition, the municipal contract does not bear signs of publicity, since it is concluded only on the basis of the results of auctions, tenders and requests for quotations for the supply of goods. The conclusion of municipal and state contracts for the retail sale of goods with institutions seems unreasonable. A similar point of view is reflected in the Letters of the Federal Tax Service of Russia dated 01.03.2010 N ShS-22-3 / [email protected], as well as the Ministry of Finance of Russia dated 03/09/2010 N 03-11-11/44 and from 11/16/2009 N 03-11-06/3/268.

However, we note that firms and merchants who tax income from the sale of goods to state employees under these contracts as part of the "imputation" have a chance to defend their position in court. So, for example, the Supreme Arbitration Court of the Russian Federation in the Determination of 08/06/2009 N BAC-9435/09 took into account that food sold by an entrepreneur in pursuance of municipal contracts was not used by institutions for entrepreneurial activities and was purchased from a UTII payer selling goods at retail. Under such circumstances, the courts came to the conclusion that there were no grounds for charging additional taxes to the merchant on common system taxation. The Federal Antimonopoly Service of the West Siberian District also recognized the sale of goods for own needs as retail budget institutions(Decree of 01/20/2010 in case N A81-1989 / 2009).

Note. The same conclusion is contained in the Decree of the Federal Antimonopoly Service of the North Caucasus District dated December 29, 2008 N Ф08-7929/2008.

Three nuances

So, we found out that, firstly, the main differences between wholesale and retail are:

Documentation of the transaction;

The purpose of the further use of the goods by the buyer.

Wholesale trade is characterized by commercial use (for example, further resale of goods). Wherein documentation The transaction will be the conclusion of a supply contract, the execution of invoices and the issuance of invoices.

Retail sale aims to sell goods for personal, family and household needs. It also includes the sale of goods to organizations and entrepreneurs for use in the office. The fact of a retail transaction is confirmed by the issuance to the buyer of a sales or cash receipt or other document confirming payment for the goods.

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

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

Retail(retail, English retail) - the sale of goods to the final consumer (individual). Moreover, it does not matter at all how exactly the goods or services are sold (by the method of personal sale, by mail, by phone or through a vending machine), and also where exactly they are sold (in a store, on the street or at the consumer's home).

Unlike wholesale trade, goods purchased in the retail system are not subject to further resale (according to the current legislation, clause 1 of Article 492 of the Civil Code of the Russian Federation), but are intended for direct use.

The relationship between the seller and the buyer in the retail system is usually regulated by a special law. In the Russian Federation, this is the Consumer Rights Protection Law.

Federal Law No. 381-FZ of December 28, 2009 (as amended on December 23, 2010) "On the Fundamentals of State Regulation of Trading Activities in the Russian Federation" (adopted by the State Duma of the Federal Assembly of the Russian Federation on December 18, 2009) introduces the following definition of retail trade:

"...3) retail trade - a type of trading activity associated with the acquisition and sale of goods for their use in personal, family, household and other purposes not related to entrepreneurial activities;..."

The subjects of the retail trade process are the seller and the buyer. Retail trade includes the sale of goods through vending machines.

There is the concept of a retail store format. This is a set of characteristics inherent in any type of store. These characteristics are:

Sales floor area

Number of commodity items

Customer service level

Product placement technology

Wholesale trade uses supply contracts, retail - retail sales contracts. Thus, the main difference between wholesale and retail is the purpose of the purchase. The definition of wholesale or retail does not depend on the type of payment and the quantity of goods sold. At the same time, you are not obliged to set the purpose of the purchase either at the time of the sale or after it.

If a person without documents comes to you, then he can purchase goods only for personal use, since entrepreneurial activity without registration is prohibited. Therefore, it will be a difference.

If a person came to you and showed a certificate of registration as a PBOYUL, then the goods are not being bought for personal use. It will be wholesale.

If a person came to you and showed a power of attorney from a legal entity, then the goods are not being bought for personal use. It will be wholesale.

Wholesale- trade in consignments of goods. Most often, goods purchased from a wholesaler are intended for subsequent resale. But it is also not uncommon for buyers to be large consumers of goods. Wholesale is an intermediary between the manufacturer and the retailer. Participates in the acceleration of commodity circulation, synchronization of production and consumption.

In other words: wholesale trade (wholesale) is trade between organizations, organizations and entrepreneurs, entrepreneurs and entrepreneurs. That is, this is trade, when the goods are sold not for final use, but for the needs of the business (for resale or for use in production). However, it is worth noting that when a wholesaler (legal entity or entrepreneur) sells a product to a wholesale buyer (entrepreneur or organization), the wholesaler cannot know exactly what the product will be used for. For example, a budget library buys a notebook - this notebook can be used both for resale if the library has a retail outlet (that is, used for business activities), and for final consumption - for example, given to a librarian. Libraries are institutions that are not created a priori for profit, they are simply allowed to conduct entrepreneurial activities if there is a desire and opportunity. If the notebook was given to the librarian, then this is final consumption, and the sale of the notebook was not a wholesale trade.

Retailing involves many regulations, rules and pitfalls. Moreover, they differ depending on the taxation system used by the seller organization. Each of them has its own nuances and features of how to do retail. In this material, we will describe in detail what and how to do so that there are no problems with buyers and regulatory authorities.

The difference between retail and wholesale

First, let's figure out what kind of trade is considered retail. It seems that everything is simple: when a lot of goods are sold at once, then this is wholesale trade, and when one by one or in small quantities, then this is retail. but difference between retail and wholesale, actually, not in it. By law, you are considered to be a retailer of goods if the buyer is using them for personal rather than business purposes. But as a seller, you do not have to control what the person who bought it from you does with the product. At the same time, you cannot sell at retail, for example, commercial or cash equipment, that is, a product that cannot be used for personal purposes.

Retail is different from wholesale and the documentation that accompanies it. When selling goods at retail, you must not issue an invoice for the goods to the purchasing organization, otherwise the transaction may be recognized as a wholesale transaction.

How to make a retail sale without consequences

One of the main rules is the issuance of a payment document to the buyer. This may be a written contract of sale, a cash or sales receipt, as well as another document confirming payment (for example, a strict reporting form or a cash receipt order). In very rare cases, no documents are needed. Let's try to figure out how to arrange a retail sale without consequences. Consider all possible options.

Retail sales contract

In fact, this contract is mandatory for any retail sale transaction. But most often it is not necessary to conclude it in writing. For example, with a simple purchase in a store, this is done verbally. The condition for the oral conclusion of a contract of sale is the coincidence of the moments of transfer of the goods to the buyer and its payment. As soon as a cash or sales receipt is issued, the contract is considered concluded, and these documents, in turn, legally confirm it.

Sales receipt

A sales receipt may also serve as confirmation of the conclusion of a retail sale contract. With a few exceptions, in most cases it can be omitted. You are required to issue a sales receipt to the buyer if you are selling non-food items, as well as selling furniture, weapons and ammunition, cars, motorcycles, trailers and licensed units. If the cash receipt does not contain such information about the product as the name, article, grade, type and other characteristics, then the sales receipt is also required when selling:

textile, clothing, knitwear, fur products,
technically complex household goods (communication equipment, musical equipment, electrical appliances, etc.),
precious metals and precious stones,
animals and plants,
building materials.

In addition, a sales receipt is issued at the request of the buyer.

This document is drawn up in any form. On our website you can download the sales receipt form, as well as clarify the required details that it must contain.

Trade without a cash register

Companies that pay a single tax on imputed income (UTII), as well as individual entrepreneurs using the patent system of taxation, are allowed to trade without a cash register. Instead of a cash receipt, they can issue to customers any document that replaces it - a sales receipt, a receipt, etc. And this is most often the best option for small businesses, since when trading without a cash register, you do not need to spend money on the purchase of appropriate equipment and its maintenance. Despite the fact that by law a cash document replacing the check must be issued at the request of the buyer, experts advise to issue it every time in order to avoid problems during checks.

Some UTII payers are allowed not only to retail without a cash register - they may not issue any checks and receipts to customers at all. It does not depend on the taxation regime, but on the type of activity.

In 2016, the law allowing UTII payers and those who apply the patent taxation system to trade without a cash register was changed.

Price tag rules

In retail, it is equally important to comply pricing rules. If they do not comply with the form approved by the Government, or if any of them have an incorrect price, this can also lead to fines.

To issue a price tag correctly means to place on it information about the name of the product, its grade and price per weight or unit (required in rubles). According to the rules that came into force in January 2016, it is allowed to issue price tags both on paper and on any other medium - the main thing is that the information is clearly visible. For example, prices may be indicated on a slate board, on an electronic or light board. In all cases, the design must be clear and uniform.

On our website, you can always clarify how to draw up a price tag correctly, download templates for free, or fill out and print price tags online.

In the store, this document is considered a public offer, and the seller is obliged to sell the goods at exactly the price that appears in it. Failure to comply with this condition, as well as non-compliance with the rules for designing price tags, is considered a gross violation of the law. If the price on the price tag and at the checkout do not match, this can lead to administrative sanctions, even if the store simply did not have time to change the labels.

When selling books, as well as when peddling trade, price tags are not needed. When peddling goods, you must have a price list indicating the names and prices of goods. The price list is certified by the signature of the person responsible for its execution and the seal of the seller.

Responsibility for violation of trading rules

If your organization is required to issue a cashier's receipt for every purchase, and an audit reveals that the salesperson hasn't done so, this can result in nasty administrative sanctions. Responsibility for violation of trading rules, in particular, for the non-use of cash registers, regulated by Art. 14.5 of the Code of Administrative Offenses of the Russian Federation. For officials, the fine will be from 1.5 to 2 thousand rubles, for individual entrepreneurs- from 3 to 4 thousand, for organizations - from 30 to 40 thousand. The same sanctions are provided for non-issuance of a sales receipt in cases where the law makes it a duty.

If the inspection authorities caught you on the discrepancy between the price tags and the real value of the goods, your store may be fined 10-20 thousand rubles, and the employee who did not issue the check will have to pay from 1 to 2 thousand to the state treasury. In case of repeated violations, the consequences can be more serious, up to the closure of your store.

Employees of regulatory authorities can "catch" the cashier on the wrong order of issuing change and a check. If the cashier put the change first, and then gave the check, for the inspector this may be a reason to find fault. The cash receipt must be handed over to the buyer at the same time as the delivery, not before and not after. Otherwise, it threatens with a fine for non-use of CCP. Another common violation of the rules of trade, which entails serious responsibility - often cashiers do not add change to the buyer in change. This can be interpreted as consumer fraud (Article 14.7 of the Code of Administrative Offenses). For citizens, the fine in this case will be from 3,000 to 5,000 rubles, for officials - from 10 to 30 thousand rubles, for legal entities - from 20 to 50 thousand.

How You Can Be Caught for Trading Violations

Representatives of the internal affairs bodies and Rospotrebnadzor have the right to conduct a so-called test purchase (officially, this operation is called a “test purchase”). Employees of Rospotrebnadzor under the guise of ordinary visitors come to the store and buy a certain product. Police officers can do the same, but two more people must be present when checking them, who are also shopping. Rospotrebnadzor checks stores for compliance with trade rules, and the police - as part of operational search activities. After making a test purchase, the inspectors are required to introduce themselves, present certificates and an order on the basis of which the event is being held. The inspector himself must be mentioned in this order, otherwise the test purchase can be considered illegal.

Tax officials have the right to make test purchases only together with police officers. Tax inspectors can check the presence of a cash register and the rules for its installation, but not the rules for issuing a check. So, if the inspector made a test purchase without representatives of the internal affairs bodies, this event is illegal.

The reason for the test purchase may be a complaint from any of your buyers. Sometimes these methods become methods of competition. You may not even suspect that inspection bodies are going to your store. And the only recipe for peace that can be here is to follow all the laws and rules always, every day, even if it seems that there is no reason to worry. And if something is not clear - be sure to find out.

Whatever definitions for the concept of "trade" are printed in "smart books", in fact it is always the exchange of some goods for money or an appropriate amount of other goods in order to obtain benefits. Today it is both an independent branch of the economy, which ensures the movement of goods from the producer to the consumer, and the type economic activity, which is an intermediary service and includes a number of related processes, such as direct customer service, delivery of goods, their storage and preparation for sale, etc. But, most importantly, trade is, on the one hand, a significant source of tax revenues, and on the other hand, it is the most important social and political factor, which means that state attention to this area is inevitable and tangible. Especially in our country.

Russia, having passed a difficult path from the respected merchants of the 1st (richest), 2nd and 3rd guild, through, who had a special position in the era of socialist scarcity, the workers of Soviet trade, despised by all speculators and traders to spontaneous "shuttle traders", came eventually in our time to a more or less civilized market. However, the legislation in this area is still so imperfect that it would seem a simple question - what is the difference between wholesale trade and retail trade, can make even an experienced accountant "spread the tree".

In terms of simple common sense, wholesale- this is trade in consignments of goods, and retail - respectively, the sale of goods by the piece. It follows from this that wholesale is an intermediary between the manufacturer and retail, and retail, in turn, serves the demand of the end consumer. Thus, retail prices are formed from the purchase prices that the manufacturer sets, plus the trade margin. In all civilized countries, the approach is exactly the same. In Russia, it also underlies pricing and the "philosophy" of trade, but with significant legislative variations.

They relate mainly to the civil law sphere and, of course, to taxation. Retail regulated by Article 492 of the Civil Code of the Russian Federation "Contract of Retail Purchase and Sale". In particular, it states: “Under a retail sale and purchase agreement, a seller engaged in entrepreneurial activities in the sale of goods at retail undertakes to transfer to the buyer goods intended for personal, family, home or other use not related to entrepreneurial activity.” The definition of wholesale trade was found in Art. 2 of the Federal Law of December 28, 2009 N 381-FZ: “Wholesale trade is a type of trading activity associated with the purchase and sale of goods for use in business activities (including for resale) or for other purposes not related to personal, family , household and other similar use. Hence, the defining role of such a concept as “the purpose of acquiring goods” arises, and its quantity is not taken into account at all. In the case of a purchase by a private person of a whole batch of any product for personal needs, such an operation will be considered retail! If the goods are acquired by a legal entity to ensure its activities, then the sale of even one ballpoint pen from the point of view of Russian legislation will be a wholesale transaction.

Accordingly, the design of such sales is also different. For retail sales, a cash or sales receipt is sufficient. For wholesale, supply contracts, invoices, cash receipts, etc. are required. Considering that it is not the responsibility of the seller to clarify the purpose of purchasing goods, it turns out that in Russia all trade transactions with individuals are retail, and with entrepreneurs or legal entities- wholesale. And it does not depend on the quantity of the purchased goods!

Tax legislation has gone even further. When registering an enterprise, the application must indicate the types of economic activity that the organization or entrepreneur will be engaged in. The all-Russian classifier of types of economic activity (OKVED) describes in detail all possible types trade, but - with a clear division into wholesale and retail. A production that officially sells wholesale cannot sell its goods at retail - this will be considered a violation and fraught with a fine. A retail trade enterprise, located, for example, on UTII loses its right to an imputed tax in wholesale transactions, since this special regime applies only to activities related to retail. Of course, it is not forbidden to indicate both types of classification, but this will complicate accounting, reporting and taxation.

Nevertheless, market relations dictate their own laws, and in the field of pricing, factors such as the purpose of purchasing goods or the execution of a transaction, as well as the status of the buyer, have no effect on the result. The manufacturer releases goods at certain prices, based solely on considerations of their profits, as well as the volume and frequency of purchases of products by a specific buyer. The more often and more a partner buys, the more profitable contracts are concluded with him, and he can count on a bigger discount. In retail, it is similar - regular or large customers are offered lower prices almost everywhere, discount cards and other bonuses designed to attract and retain a client. Trade is trade - the price is the price, and this is called wholesale or retail, it is important only to the fiscal authorities!

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

Retail - what is it?

Since ancient times, trade has been considered a popular and profitable human activity. Its main goal is to generate income by satisfying the needs of the end customer.

The seller between the buyer and the manufacturer of products is a link: the entrepreneur buys all kinds of goods in bulk and sells them at retail to buyers with a certain trade margin, while deriving benefits for himself.

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

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

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

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

In supermarkets and hypermarkets, the model of wholesale and retail trade in food, household goods and other consumer goods is widely used. If we consider retail outlets according to the proposed range of products, then they can be conditionally divided into specialized stores, department stores, supermarkets, as well as retailers offering various services to consumers:

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

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

Wholesale - what is it?

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

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

It is hard to imagine without wholesale trade organizations full time job most enterprises producing all kinds of products. This is due to the fact that goods are produced in certain cities, and it is not possible to find the required number of consumers in one locality.

In turn, wholesalers contribute to the distribution of products in different regions, significantly increasing the consumer network. Please note that the enterprise itself, producing goods or food, is a wholesaler. In this case, products can be sold at special prices through special wholesale stores or through an agreement with the sales department of the manufacturer.

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

development of distribution channels for goods;
search for suppliers of products for retail chains;
creation of reserve financing of commodity flow;
purchase of large quantities of goods from manufacturers;
increase in the number of intermediate buyers of goods (wholesale);
monitoring and detailed analysis of turnover in the retail network.

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

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

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

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

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

What is the difference between wholesale and retail?

Let's figure out what are the differences between wholesale and retail. By definition, retailers interact with a specific category of consumers, which can be both organizations and individuals, as well as separate divisions various companies.

Important A: If the buyer is not engaged in business activities and purchases certain products under standard conditions, they will be sold at retail. No one can determine the exact volumes of goods so that they are considered a wholesale lot. In many ways, this issue is regulated by the type of contract (wholesale trade enterprises conclude shipping agreements with buyers).

Wholesale and retail trade differ from each other by documentary registration. Retailers use cash and sales receipts, as well as other documents confirming payment. Wholesalers working for OSNO draw up contracts with buyers, provide them with invoices, waybills, and also keep a book of purchases and a book of sales without fail.

Both types of trade differ from each other in the purpose of goods. When a retailer sells a product to an end customer that will be used for personal use without a commercial purpose, the wholesaler sells it for commercial gain.

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

What is retail?

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

Retail trade can be organized if there is a cash register at the point of sale and a check is issued to the consumer for the purchase made. To date, it is customary to distinguish between several types of retail:

The classic type of organization of the work of a retail enterprise is street retail. It includes shops located on the pedestrian streets of settlements, as well as retail outlets located on the basement or first floors of buildings and residential buildings. Today, shopping centers are direct competitors to street retail, as they have a large number of various trade enterprises (shops, boutiques, mini-markets, as well as retail service enterprises) and is represented a large assortment various goods. Location of street shops and lack of shopping centers, large markets and supermarkets are the main conditions for the successful functioning and development of street retail.
Retail trade in food products, the quantity of which is located on large retail space commonly referred to as food retail. It is distinguished by the constant income of its owners, because food, regardless of the financial solvency of the population, will be in daily demand. Supermarkets and megamarkets are successful food retail projects.
Retail sale of non-food consumer goods ( Appliances and chemicals, sporting goods, clothing, building materials, household goods) is a format of the so-called non-food retail. In food stores, this group of products is called related. The range of such products is selected taking into account seasonal consumer demand or upcoming holidays.
Selling goods through virtual stores or one-page sites is called online retail. Payment can be made by cash or non-cash payments.
Provision of operator services cellular communication population is called mobile retail. A large increase in profits in this segment of trade is easily explained by the demand for communication services.
A lot of stores, the design and operation of which is in a single format and within a certain trading concept, is called network retail. In other words, this is a network of retail outlets of one owner (rarely several), which are easily recognizable by their corporate identity. Such a business has single system logistics responsible for the delivery and bulk purchase of products. Network retail offers potential buyers an attractive price for goods and a wide range of products. As a rule, such enterprises receive considerable profit due to the volume of sales from all points of the network.

Retailers - what is it?

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