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Wholesale companies selling goods. Trading activity: features and regulation

The essence of wholesale trade.

Role and functions wholesale trade .

Exchange form wholesale trade .

The essence and content of procurement work.

Purchasing goods at wholesale fairs and wholesale markets.

Types of wholesale trade enterprises.

Impact of wholesale trade on retail trade.

Types and forms of wholesale trade turnover.

Analysis of sales of goods and serviceswholesale enterprises .

Analysis of plan implementation and dynamics of wholesale trade turnover.

Organizing and regulating - to ensure the rational construction and harmonious functioning of the economic system with the help of impulses that stimulate structural changes.

The macroeconomic functions of wholesale trade are transformed at the micro level into various subfunctions or functions of wholesale trade enterprises, among which are the following:

Economic integration of territories and bridging the spatial gap;

Transformation of production assortment into trade range goods;

Formation of reserves to insure against changes in demand for goods;

Antialiasing prices;

Storage;

Refinements, bringing goods to the required quality, packaging and packing;

Lending to its clients, especially small retail enterprises;

The development of market relations contributes to the emergence of new elements in the activities of wholesale enterprises, providing a variety of management and consulting services to their clients.

The functions of wholesale trade can also be divided into two types:

Traditional - mainly organizational and technical (wholesale purchase and sale, warehousing and storage of inventories, transformation of the range of goods, their transportation);

New ones that arise under the influence of market developments.

The wholesale purchase and sale company has been one of the most important functions of wholesale trade since process social division of labor, it became isolated into an independent sub-sector of trade. When contacting product manufacturers, wholesalers Intermediaries act as representatives of demand, offering the product to customers, they act on behalf of producers.

Wholesale enterprises organize the delivery of goods to various regions of the country, thanks to which the territorial division of labor is improved. The transport function is manifested when goods are delivered from the enterprise’s warehouses to the retail network or to off-market consumers in their region.

Historically process development of the commercial economy contributed to the separation of sulfur circulation and the allocation of intermediary agents in it industries- wholesale and retail trade. Wholesale trade precedes retail trade; as a result of wholesale trade, goods do not pass into the sphere of personal consumption, they either enter industrial consumption or are purchased by retail trade for sale to the public. Thus, wholesale trade turnover represents the total volume of sales of goods to manufacturing and trading enterprises, as well as Intermediaries other trading enterprises and legal entities. persons for subsequent sale to the population or for industrial consumption.

The functions of wholesale trade can be divided into two types: traditional - mainly organizational and technical (wholesale purchase and sale, warehousing and storage of inventories, transformation of the range of goods, their transportation) and new ones that arise under the influence of market development.

The specialization of wholesale trade in performing the contact function (connection between the product manufacturer and the buyer) provides significant savings in distribution costs, which leads to a reduction in the number of contacts. As a result (i.e.), it saves time, since it is freed from purchasing from many manufacturers, and reduces material costs associated with storage, formation of a product range and their delivery.

One of the main functions of wholesale trade workers is to purchase goods.

Basic forms of wholesale trade. Wholesale trade is a form of relations between enterprises and organizations in which economic ties for the supply of products are formed by the parties independently.

It influences the system of economic relations between regions and industries, determines the routes for the movement of goods in the country, due to which the territorial division of labor is carried out, and proportionality in the development of regions is achieved

Currently, wholesale trade has the main forms:

transit, when the wholesale base sells goods without delivery to its warehouses, directly to the end user;

warehouse, when goods are sold directly from their warehouses.

The result of these forms of sales is wholesale transit turnover and warehouse turnover, which accounts for a larger share. Transit trade turnover is divided into:

Trade turnover with participation in settlements. The trading organization pays the supplier the cost of the shipped product, which it then receives from its customers.

Supplier turnover without participation in settlements. The Supplier submits an invoice directly to the Buyer for Payment.

With the Transit Supplier Firm, the supplier base performs an intermediary role between Suppliers and recipients for a fee.

At the same time, it concludes contracts with the Supplier and semi-suppliers and monitors the implementation of contracts. The labor intensity of transit turnover by the supplier is lower than warehouse turnover, therefore, with relatively high markups, it is beneficial for wholesale warehouses. The justification for the transit shipment of goods is an order, which is issued to wholesale enterprises and addressed to a specific manufacturer, and a copy is sent to the address of the Buyer of the client base.

In the warehouse form of Trade, the following methods of wholesale sales of goods from a warehouse are used:

Personal selection of goods by buyers is practiced for Trade Items of a complex assortment (cars, furs, the latest models of sewing Trade Items, furniture), when a choice is needed taking into account color, model, pattern.

Sale of goods through mobile rooms of product samples, which are equipped in the bodies of cars, equipped with drawers, display cases with samples, advertising albums, catalogs, business cards, on the basis of which the merchandiser fills out applications for the delivery of goods to customers.

Sale of goods through vehicle warehouses, which are loaded with Goods at the base and, leaving on schedule, release the Goods to stores.

Modern commodity Exchanges on the Russian Market cannot be identified with modern Exchanges in the West. In the Russian Federation, the volume of all products sold on exchanges in the total production volume as of January 1, 1996 was about 2%, and in the leading capitalist countries of the world - 42%, respectively.

Traits Exchange trading:

Regularity of resumption of exchange Bidding, their high level of organization, subordination Exchange trading established rules, conducting trading at a strictly designated time and place.

For the Stock Exchange Trading Firm, a lot of preliminary work is being done to establish standards for Goods, their interchangeability, develop standard contracts, price quotation, advertising and information activities, and others.

Trading on the stock exchange is carried out in mass homogeneous Goods, qualitatively comparable, individual Political Parties of which must be interchangeable. In the Trading Process, minimum Quantities of goods sold are established.

Trading on the stock exchange is regulated by the Law of Ukraine “On Exchanges and Trading on the Stock Exchange”. Current volumes of trading on the exchange increase the share of monetary resources and Securities by reducing the share of raw materials, materials and goods. Domestic futures trading in currency contracts is gaining momentum, Securities. In Ukraine, contracts are just being formed and are at the initial stage of their development.

Sharp with contracts existing commodity and equity markets in Russian Federation, contracting is a normal and positive phenomenon leading to the establishment of genuine trading on the stock exchange.

The efficiency of Wholesale Trade is characterized by the quantity and quality of services provided by the Wholesale Enterprise to its clients - buyers and Suppliers of goods. Based on their functional purpose, the following main sets of services are distinguished:

Technical - storage, supplier, labeling, freight forwarding services, etc.;

Organizational and advisory - consultations on issues of assortment and suppliers of goods, operation of Trade Items, Firms Retail sales, demand study, etc.

Services provided by a wholesale enterprise to its customers, as a rule, must be paid. Specific Sizes Payments services should be specified in contracts concluded between the wholesale enterprise and clients.

The essence and content of the procurement work

Purchasing Work is the basis of commercial activity in Trade. Essentially, commercial work begins with it. To sell the Product to the Buyer and receive it, you must have the Product. The main function of commodity circulation boils down to changing the form of Value according to the formula M-T and C"-M".

The formula reveals the essence of commercial work in Trade - having a certain amount of money, he purchases a Product, which he then sells into money with some increment. Based on the main function of commodity circulation, we can conclude that commercial Work in Trade begins with the purchase of goods for the purpose of their subsequent Sale.

By their economic nature, purchases represent wholesale or small-scale trade turnover carried out by subjects of trading activities for the purpose of subsequent resale of purchased goods.

Properly organized wholesale purchases make it possible to form the necessary trading range of goods to supply the population or retail chain, to influence manufacturers of goods in accordance with the requirements of consumer demand, and ensure the effective operation of a trading enterprise.

In a market economy, procurement technology in Ukraine has undergone fundamental changes.

The stock distribution of goods under a planned centralized system of economic management, a system of centralized attachment of buyers to Suppliers, fixed state prices, inequality of economic entities, strict regulation of the supply of goods, lack of independence, initiative, and enterprise of commercial workers has been replaced by the era of free Market relations which are characterized by: freedom to choose a partner, a counterparty for the purchase of goods; multiple sources of procurement (Suppliers); equality of partners; self-regulation of Goods Supply Processes; freedom Pricing; Competition between suppliers and buyers; economic responsibility of the parties; initiative, independence and enterprise of the merchant in purchasing goods.

supplier Work on the wholesale purchase of goods consists of the following stages: studying and forecasting consumer demand; identification and study of sources of receipt and suppliers of goods; The company has rational economic relations with Suppliers of goods, including the development and conclusion of supply agreements, the provision of orders and applications to Suppliers; Company of accounting and counter-supplier purchases.

Commercial Work on wholesale purchases of goods in market conditions should be based on the principles of modern Market analysis. Using methods Market analysis commercial workers, executives, managers of trading enterprises receive the necessary information about what Trade Items Consumers want to buy and why, about the Prices that Consumers are willing to pay, about in which regions Demand on Data The item of trade is highest, where sales or purchase of products can bring the greatest Profit.

Studying and forecasting consumer demand is a necessary marketing condition for conducting successful commercial work on the procurement of goods. Marketing science has developed a whole arsenal of tools and methods for studying and forecasting consumer demand that must be used in wholesale purchasing companies. Therefore, wholesale purchases should begin with a study of demand, customer needs for Products, purchasing intentions and other factors that shape Demand . Wholesale bases, being trading enterprises and serving a certain territorial-economic region, study mainly the volume of consumer demand for certain types of goods and, in some cases, the assortment structure of demand. For this purpose, wholesale enterprises use various methods for studying and forecasting demand. These methods include operational accounting of sales of goods and movement of inventory for the past Period, studying and summarizing applications and orders of retail trade enterprises for the need and supply of goods, recording and analyzing the unsatisfied demand of wholesale buyers, holding assortment and market meetings with buyers of goods, etc.

To carry out work on studying and forecasting demand at large and medium-sized trading enterprises, marketing services (departments) are created, one of the main functions of which is to study both the total volume of demand (Market capacity) and the intra-group structure of demand for purchased Goods.

To successfully carry out commercial operations for the purchase of goods, wholesale centers must systematically identify and study sources of purchases and suppliers of goods. Commercial workers must have a good knowledge of their economic region and its natural resources, agriculture, production capabilities and the range of manufactured Items of Trade at industrial enterprises. suppliers. An important role in commercial work is given to finding additional resources from local raw materials, products of cooperative Industry, subsidiary farms, products individual labor activity. The commercial apparatus of wholesale bases must identify opportunities for the development of new types of production and restoration of old forgotten crafts, especially artistic ones, keep records and routinely study specific Suppliers, identify and register manufacturers of goods not yet connected by contractual relations with the base, prepare Offers on issues of increasing the production of necessary goods, expanding the range, and improving quality.

Commercial workers must visit manufacturing enterprises in order to familiarize themselves with the production capabilities of the Enterprise, the volume and quality of products, and also participate in meetings with Industry workers, exhibitions and viewings of new samples of Trade Items, and wholesale fairs.

Commercial workers need to constantly monitor advertisements in the media, prospectuses, and catalogues. The formation of commodity resources is the subject of the constant work of the trading apparatus of wholesale bases. In market conditions, the forms and methods of this Work have undergone significant changes. The main changes are that the methods of centralized distribution of commodity resources have been replaced by the market practice of free purchase and sale of goods at Demand and Supply Prices. Therefore, the commercial initiative of sales workers to involve maximum commodity resources in trade turnover in order to obtain the necessary Arrived must be combined with concern for end customers, taking into account their solvency, preventing unjustified price increases, and providing the population with the opportunity to purchase Goods at affordable Prices.

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Sources of goods supply include sectors of the national economy that produce various consumer goods (agroindustrial complex, light industry, mechanical engineering). Suppliers of goods include specific enterprises from various sources of income, i.e. certain branches of the national economy, various spheres of production and economic activity that produce goods and services.

Taking into account the variety of suppliers, suppliers of goods can be classified into different groups according to various criteria.

In a generalized form, all Suppliers of goods can be divided into two categories: supplier-manufacturers and suppliers-intermediaries, purchasing goods from their manufacturers and selling them to wholesale buyers.

Supplier-intermediaries can be wholesale suppliers at the national, regional level of various product ranges (specializations), which form the basis of the wholesale structure system in the consumer Market, wholesale intermediaries (distributors, broker enterprises, agent enterprises, dealers), as well as organizers of wholesale turnover (wholesale fairs , auctions, commodity, wholesale and small wholesale Markets, warehouse stores).

Wholesale intermediaries in a market economy acquire independent importance in the field of purchasing activities.

Distributor - A company that carries out sales on the basis of wholesale purchases from large industrial manufacturers of finished products. This is a relatively large Company that has its own warehouses and establishes long-term contractual relationships with industrialists.

Trade- this is one of the most popular and profitable types of activity, which many of our users choose when registering. In this article we want to answer your most frequently asked questions about trading:

When do you need to obtain a trading license?
Who must submit notice of commencement of trading activities;
What is the difference between wholesale and retail trade?
What are the risks for UTII payers when registering a retail sale incorrectly?
What liability exists for violating trade rules?

For our users who have chosen retail trade as their type of activity, we have prepared the book “Retail Store” from the “Start Your Business” series. The book is available after.

Licensed trade

Trading activity itself is not licensed, but a license is needed if you plan to sell the following goods:

alcoholic products, except beer, cider, poiret and mead (only organizations can obtain a license for alcohol)
medicines;
weapons and ammunition;
scrap of ferrous and non-ferrous metals;
counterfeit-proof printed products;
special technical means designed to secretly obtain information.

Notice of commencement of activity

The obligation to report the start of work is established by law dated December 26, 2008 No. 294-FZ for certain types of activities, including trade. This requirement applies only to retailers and wholesalers operating under the following codes:

- Retail trade primarily in food products, including drinks, and tobacco products in non-specialized stores
- Other retail trade in non-specialized stores
- Retail trade of fruits and vegetables in specialized stores
- Retail trade of meat and meat products in specialized stores
- Retail trade in fish, crustaceans and molluscs in specialized stores
- Retail trade in bread and bakery products and confectionery in specialized stores
- Retail trade of other food products in specialized stores
- Retail trade of cosmetics and personal hygiene products in specialized stores
- Retail trade in non-stationary retail facilities and markets
- Wholesale trade of meat and meat products
- Wholesale trade in dairy products, eggs and edible oils and fats
- Wholesale trade in bakery products
- Wholesale trade of other food products, including fish, crustaceans and molluscs
- Wholesale trade in homogenized food products, baby and diet food
Non-specialized wholesale trade in frozen food products
Wholesale trade of perfumes and cosmetics, except soap
Wholesale trade of games and toys
Wholesale trade of paints and varnishes
Wholesale trade of fertilizers and agrochemical products

Please note: if you simply indicated these OKVED codes during registration, but do not yet plan to work using them, then you do not need to submit a notification.

The procedure for submitting a notification is established by Decree of the Government of the Russian Federation of July 16, 2009 No. 584. It is necessary before real work starts submit two copies of the notification to the territorial unit - in person, by registered mail with a notification and a list of attachments, or an electronic document signed with an electronic signature.

In the event of a change in the legal address of the seller (place of residence of the individual entrepreneur), as well as a change in the place of actual trading activity, it will be necessary to notify the Rospotrebnadzor office where the notification was previously submitted within 10 days. An application to change information about a retail facility is submitted in any form. A copy of the document confirming the change in information in the state register (form P51003 for organizations or P61003 for individual entrepreneurs) is submitted with the application.

Wholesale and retail trade

What is the difference between wholesale and retail? If you think that wholesale is selling in batches, and retail is selling by the piece, then you will be right, but only partly. In business, the criterion for determining the type of trade is different, and it is given in the law of December 28, 2009 No. 381-FZ:

wholesale- acquisition and sale of goods for use in business activities or for other purposes not related to personal, family, household and other similar use;
retail- acquisition and sale of goods for use for personal, family, household and other purposes not related to business activities.

The seller, of course, does not have the ability to monitor how the buyer will use the purchased product, and he has no such obligation, which is confirmed by letters from the Ministry of Finance, the Federal Tax Service, court decisions, resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation (for example, dated July 5, 2011 N 1066/ eleven). Taking this into account, in practice, the difference between wholesale and retail trade is determined by documenting the sale.

For a retail buyer who makes a purchase for personal purposes, a cash receipt or sales receipt is sufficient, and the business entity must document its expenses, so wholesale sales are processed differently.

To formalize a wholesale sale, an agreement is concluded between the seller and the buyer, which is more in line with the interests of the buyer. The buyer can pay by bank transfer or in cash, but provided that the purchase amount under one contract does not exceed 100 thousand rubles. The primary document to confirm the buyer's expenses is the TORG-12 consignment note. If the seller works on a common taxation system, you also need to issue an invoice. In addition, when delivering purchased goods by road, a consignment note is drawn up.

When selling goods at retail, the purchase and sale agreement replaces the cash register or sales receipt. Additionally, the same accompanying documents that are issued for wholesale trade (waybill and invoice) may be issued, although they are not required for retail trade. The mere fact of issuing an invoice or delivery note to the buyer does not clearly indicate wholesale trade, but there are letters from the Ministry of Finance in which the department believes that the sale documented by these documents cannot be recognized as retail. To avoid tax disputes, you should not issue them to a retail buyer if he is purchasing goods not for business purposes; he does not need such supporting documents.

When conducting retail trade, it is necessary to comply with the Sales Rules, approved by Decree of the Government of the Russian Federation of January 19, 1998 N 55, and in particular, place it in the store buyer's corner(consumer). This is an information stand located in a place accessible to the buyer.

The buyer's corner should contain the following information:

A copy of the state registration certificate of an LLC or individual entrepreneur;
A copy of the sheet with OKVED codes (the main type of activity must be indicated, if there are many additional codes, then they are indicated selectively);
A copy of the liquor license, if available;
A message about the ban on the sale of alcohol to persons under 18 years of age if the store sells such products;
Book of complaints and suggestions;
Consumer Protection Law (brochure or printout);
Rules of sale (brochure or printout);
Information about the features of servicing preferential categories of citizens (disabled people, pensioners, participants in the Great Patriotic War, etc.);
Contact details of the territorial division of Rospotrebnadzor that controls the activities of this store;
Contact details of the head of the organization or individual entrepreneur who owns the outlet, or the responsible employee;
If the store sells goods by weight, then control scales should be placed next to the buyer's corner.

All retail outlets, including markets, fairs, and exhibitions, must have a buyer's corner. Only in the case of retail sales can you limit yourself to the seller’s personal card with a photo and full name, registration and contact information.

And lastly, about the choice of tax regime when carrying out trade. Keep in mind that under the regimes only retail trade is allowed, and to work within the simplified taxation system, you must comply with the income limit - in 2017 this is 150 million rubles per year.

Retail trade and UTII

UTII is a tax regime in which for tax purposes it is not the income actually received that is taken into account, but the imputed one, i.e. supposed. For retail properties, the tax amount is calculated based on the area of the store. For small stores conducting only retail trade, this regime turns out to be quite fair, including taking into account the interests of the budget.

But if, for example, 30 sq. m to conduct wholesale trade, then the turnover of such a store can amount to more than one million rubles a day, and the tax will be scanty. Applying the same components of the tax calculation formula to wholesale trade as for retail trade will be incorrect both in relation to other taxpayers and for replenishing the budget. That is why tax inspectorates always ensure that UTII payers do not replace retail trade with wholesale trade. How do tax authorities come to the conclusion that instead of retail trade, the UTII payer conducts wholesale trade?

1. Wholesale trade is formalized by a supply agreement, therefore, if the payer of the imputed tax enters into such an agreement with the buyer, then the sale will definitely be recognized as wholesale, with the corresponding additional taxes charged. But even if the agreement is called a retail purchase and sale agreement, and it stipulates a certain range of goods and the period for their delivery to the buyer, then such trade is also recognized as wholesale. This position is expressed in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 04.10.11 No. 5566/11.

In general, a retail purchase and sale agreement is a public contract, and its conclusion does not require a written document, but rather a cash receipt or sales receipt. If the buyer asks you for a written purchase and sale agreement, explaining that he wants to take these expenses into account in his costs, then this is the use of the goods for business purposes, which means that the UTII payer, concluding such an agreement with the buyer, risks being subject to additional taxes and fines.

2. The main criterion for the separation of wholesale and retail trade, as we have already found out, is the final purpose of the buyer’s use of the purchased product. Although the seller is not obliged to monitor the further use of the goods by the buyer, there are goods whose characteristics clearly indicate their use in business activities: commercial, dental, jewelry and other equipment, cash registers and receipt printing machines, office furniture, etc.

In addition, Article 346.27 of the Tax Code of the Russian Federation provides a list of goods, the sale of which is not recognized as retail trade permitted on UTII:

some excisable goods (passenger cars, motorcycles with a power of more than 150 hp, gasoline, diesel fuel, oils);
food, drinks, alcohol in catering facilities;
trucks and buses;
special vehicles and trailers;
goods based on samples and catalogs outside the stationary distribution network (online stores, postal catalogs).

3. In some cases, tax inspectorates conclude that trade is wholesale, only for the category of buyer - individual entrepreneur and organization. This conclusion is refuted by Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 5, 2011 N 1066/11 and some letters from the Ministry of Finance: “... entrepreneurial activity related to the sale of goods for cash and non-cash payments to legal entities, individual entrepreneurs, carried out within the framework of retail purchase and sale, can be transferred to the taxation system in the form of a single tax on imputed income.”

As for such budgetary institutions as schools, kindergartens, hospitals, in relation to them trade can be recognized as wholesale not on the basis of the use of purchased goods in business activities, but on the basis of supply contracts. Thus, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 4, 2011 No. 5566/11 left unchanged the court decision, according to which an individual entrepreneur on UTII who delivered goods to schools and kindergartens was recalculated taxes according to the general taxation system. The court supported the opinion of the tax inspectorate that “the sale of goods by an entrepreneur to budgetary institutions refers to wholesale trade, since it was carried out on the basis of supply contracts, the goods were delivered by the supplier’s (entrepreneur’s) transport, invoices were issued to buyers, payment for goods was made to the entrepreneur’s bank account.”

4. The method of payment - cash or non-cash - is not an unambiguous indication of wholesale trade. A retail buyer has the right to pay the seller either in cash or by bank card, or by transfer to a bank account. However, payment by transfer to the seller's account is often assessed as indirect evidence of wholesale trade.

Thus, it is safest for UTII payers to adhere to the following points when selling goods:

Do not enter into a written sales contract with the buyer, but issue a cash or sales receipt;
Sell goods on the premises of the store, and not by delivering it to the buyer;
Do not issue invoices and delivery notes to the buyer;
Accept payment in cash or card.

If among your customers there are not only ordinary individuals, then it is easier to work for. In this case, you do not risk receiving a recalculation of taxes under the general taxation system.

Responsibility for violation of trade rules

Here is a list of the most common violations in the field of trade, indicating the size of possible sanctions.

Violation	Sanctions	Article of the Administrative Code
Failure to provide notice	from 10 to 20 thousand rubles. for organizations from 3 to 5 thousand rubles. for managers and individual entrepreneurs
Submitting a notification with inaccurate information	from 5 to 10 thousand rubles. for managers and individual entrepreneurs
Lack of a consumer corner in a retail store and other violations of the Trade Rules	from 10 to 30 thousand rubles. for organizations from 1 to 3 thousand rubles. for managers and individual entrepreneurs
Lack of a license for licensed activities	from 40 to 50 thousand rubles. for organizations additionally, confiscation of products, production tools and raw materials is allowed
Violation of license requirements	warning or fine
Gross violation of licensing requirements	from 40 to 50 thousand rubles. for organizations or suspension of activities for up to 90 days from 4 to 5 thousand rubles. for managers and individual entrepreneurs
Selling goods of inadequate quality or in violation of legal requirements	from 20 to 30 thousand rubles. for organizations from 10 to 20 thousand rubles. for individual entrepreneurs from 3 to 10 thousand rubles. for the manager
Sale of goods without, in cases where it is required	from 3/4 to the full settlement amount, but not less than 30 thousand rubles. for organizations from 1/4 to 1/2 of the settlement amount, but not less than 10 thousand rubles. for managers and individual entrepreneurs
Sale of goods without providing mandatory information about the manufacturer (performer, seller)	from 30 to 40 thousand rubles. for organizations from 3 to 4 thousand rubles. for managers and individual entrepreneurs
Measuring, weighing, shortchanging or otherwise deceiving consumers when selling goods	from 20 to 50 thousand rubles. for organizations from 10 to 30 thousand rubles. for managers and individual entrepreneurs
Misleading consumers regarding the consumer properties or quality of a product for marketing purposes	from 100 to 500 thousand rubles. for organizations
Illegal use of someone else’s trademark, service mark, or appellation of origin	from 50 to 200 thousand rubles. for organizations from 12 to 20 thousand rubles. for managers and individual entrepreneurs
Sale of goods containing illegal reproduction of someone else’s trademark, service mark, or appellation of origin of the goods	from 100 thousand rubles. for organizations from 50 thousand rubles. for managers and individual entrepreneurs with confiscation of traded items, materials and equipment used for their production

There are two main types of trade: retail and wholesale. What is each of them, what features does it have, and for what purposes is it most suitable?

First of all, the key difference is the volume and type of sales. We sell wholesale, as a rule, large quantities of goods or services that the buyer needs to conduct business. Retail, in turn, consists of sales to end consumers, individuals. It can also be not only single, but also large - it all depends on their needs and desires.

Principles of wholesale trade

Wholesale: what is and what features does this form of trade have? In it, each buyer goes through an identification procedure, that is, an agreement is concluded with each of them. Wholesale buyers are, as a rule, individual entrepreneurs or legal entities. They trade to run their own business, and each has their own specific goals. This can be both the production and consumption of goods, or their subsequent resale. Most often, goods purchased in bulk are intended for resale.

That is, in wholesale trade, the main transactions occur between entrepreneurs and organizations. They are not sold for the needs of the end user, but serve business purposes. The main feature of wholesale trade is the mandatory identification of the buyer.

Diagram and examples

It’s easier to understand what wholesale is using specific examples. The main wholesalers are the manufacturers themselves; they are the ones at the origins of the financial “chain”. They directly create their products and sell them on the market. These products can be very different: clothing, shoes, household appliances, cosmetics, souvenirs, food, etc.

In most cases, manufacturers resell products to other wholesalers, that is, dealers, and those to other resellers. Before a product reaches the final buyer, it will go through many stages of resale. Exactly how much depends on the product itself and the financial state of the market at the moment. At the other end of the chain is the retailer - it is he who sells the products to the average consumer.

Advantages of wholesale trade

Despite the impressive volumes, trading wholesale from a warehouse is much easier than retail. There is no need for time-consuming advertising or other marketing expenses that can retain the buyer. Sales volumes can be stable, or the product can be sold individually - it all depends on the goals of the seller himself. In any case, with proper quality and good demand, the shipment and purchase of large quantities of goods will be carried out constantly.

What else differs is in the features of paying taxes. Wholesale trade enterprises may fall under both the general and simplified tax systems (OSN or simplified tax system, respectively). But in general, tax principles for wholesalers are much simpler than in retail trade.

The worst nightmare of any retailer is a customer who is dissatisfied with the quality of the product or the service provided. The situation can be very unpleasant, even leading to hysterics and court proceedings. Wholesale buyers do not behave this way, because they have an agreement in their hands, and in it there are clearly defined conditions and regulations for the behavior of the parties in the event of a conflict.

Retail sales

Speaking about what wholesale and retail are, one main difference can be noted: if during wholesale sales a product can go through several stages of resale, then during retail sales this situation is excluded. The product is not intended for further resale, but for direct use by the consumer.

Buyers themselves create demand for a particular product and dictate the needs of the market. Retailers are the category that has the best opportunity to study and analyze this demand and build their activities in accordance with it.

Where and how are goods sold at retail?

There are plenty of options here. The sale of goods and the provision of services can be carried out both in the store and on the street, as well as at the buyer’s home. The methods are also different: by mail, via the Internet, in personal sales or by telephone.

The seller in the retail sales system contacts directly with the buyer. That is, he has to take into account the tastes of each consumer, please him and facilitate the purchase in every possible way. And in case of conflict situations, deal with complaints.

There are also a lot of risks for a retailer. For example, you have to have poorly selling goods on the shelf - thus, buyers get the impression of a wide range and potential choice. On the other hand, there is a risk of damage to goods that were not sold on time. In addition, you have to make financial concessions: for example, selling a product at a low price, often at cost, so that the buyer purchases other products.

However, all this also has a downside - after all, the markup on retail goods is much higher than on wholesale ones. This means that the profit from such sales will be much greater.

Requirements and sales features

It is not enough to understand what wholesale is and what retail is - you need to analyze all the key features of these types of sales and understand what problems you may encounter in the process of this activity.

Differences

What are the differences between wholesale and retail?

Various assortment. A retailer works with a small assortment from a specific supplier, a wholesaler works with a wide assortment from different suppliers. The average wholesaler has from 5,000 items in the assortment matrix. What is small wholesale? This is when the assortment ranges from 100 to 1000 items, depending on the specifics of the product itself.
Various volumes. Wholesalers have to deal only with large volumes and wholesale prices. In addition to tangible profits, this entails more serious financial investments at the initial stage, as well as larger problems in case of failure.
Various logistics. This area is the most “problematic” for a wholesaler, because he has to face many difficulties for each type of product: storage, availability, customs clearance, personnel. When it comes to seasonal products, things get even more complicated.
Various turnover. If we are talking about gigantic volumes, but at the same time low turnover, the wholesaler must have a huge warehouse to store his goods. In general, everything is simple here: the faster the turnover of goods, the higher and more stable the profit. Any delays here are fraught with a negative impact - for example, due to the costs of storage, accounting, wages for warehouse personnel, etc.
Various planning criteria. In the field of wholesale purchasing, the seller deals not only with large profits and serious product flows, but also with a large financial leverage. It is important to calculate, with maximum guarantee, the volume of future sales, to be sure that the product will be sold within a certain period of time, and also to have a guaranteed profit for the purchase of new goods.

Problems in retail and wholesale trade

Nothing is perfect, and both retailers and wholesalers face challenges. However, wholesalers have to bear more serious losses. With what it can be connected?

There is no trust from creditors, and therefore no opportunity to get leverage. There may be problems with payment for the previous batch of goods or the purchase of the next one.
Incompetent planning, as a result of which surplus goods accumulate, lying in the warehouse as “dead weight”.
Unstable work with retailers. This could be either a sudden increase in the volume of their work, or a cessation of activity or a decision to completely change the range. In any case, this is not very pleasant - after all, the wholesaler has planned certain volumes and will suffer serious losses if they are not sold.
Supply disruptions. It happens that goods purchased at a wholesale price are not ready in full. Or there were problems with its shipment at customs. Or force majeure occurred during the transportation stage. The consequences of all these troubles affect a wide range of clients. In retail sales, such situations also happen, but they are not as large-scale.
Human factor. We are all human, and everyone can make a mistake. For example, by ordering the wrong item from the catalog or by doing worse, when the customer is dealt with incorrectly, as a result of which he goes to a competitor. All this must be strictly monitored in order to avoid serious budget problems.

Summing up

We figured out what wholesale is and what retail is. It is also clear what problems can be encountered in each type of activity. The advantages of each type of sales are also obvious. On the other hand, where the fine line lies between wholesale and retail is a purely individual criterion. For wholesale purchases, the minimum amount can be determined on a case-by-case basis by the seller - be it ten or a thousand items.

In general, we can say that trading wholesale is easier, since the terms of trade are regulated by an agreement. But you can earn more at the retail markup.

Instructions

Contact large wholesale warehouses. As a rule, such warehouses are located not only in premises specially equipped back in Soviet times, but also in buildings of former vegetable warehouses, railway warehouses, as well as in more modern ones. In addition, many once large enterprises have recently increasingly rented out huge warehouse spaces that have become unnecessary to wholesalers.

Be wary of sellers of confiscated items at amazingly low prices. Firstly, there is a high probability that the goods are simply stolen, and secondly, even if there are some documents for it, these wholesale channels cannot always be regarded as permanent.

If you are interested in purchasing goods, contact one of the nearest hypermarkets (such as Metro) for this purpose. Such hypermarkets are simply irreplaceable for owners of small shops and catering establishments.

If you live in Moscow, then in order to find wholesalers, go to the website first http://www.topfirm.ru/(United Wholesale Warehouse for Moscow and the Moscow region).

If you are interested in purchasing or selling food products, be sure to visit the website http://www.product-expo.ru/ and get acquainted with the widest range of products or place an offer in one of the categories. You can order a review, an analytical article, and other presentation materials about almost every type of product or batch.

Go to one of the Internet business forums (for example, http://forum.aup.ru/ to the "Marketplace" section) and register in order to post information about your product or contact suppliers.

Contact the site http://www.optom.ru/(All-Russian catalog of wholesale companies). Register and select from the price list of the site the wholesalers whose conditions suit you or, if you yourself are a supplier of goods, place information about yourself.

A good supplier who can regularly supply you with the necessary goods at reasonable prices often becomes a guarantor of business stability. That is why searching for the right supplier can become a key task both at the stage of formation of a new business and in the process of the company’s work.

You will need

- Internet;
- Exhibitions;
- thematic catalogs.

Instructions

Use thematic directories that list the main companies operating in your region and beyond. Such directories are distributed in various institutions and are also sold at newsstands.

Turn to the Internet, as today it is one of the most effective search tools. Try searching for wholesale suppliers directly through search engines. In addition, you can register on business resources that provide their subscribers with information about all products and manufacturers. For example, if you are looking for supplier from China, the Made-in-China.com portal will help you.

Accounting rules apply to organizations of any field of activity, any form of ownership. However, each industry has its own characteristics of reflecting the state of funds and their sources, calculating taxes and preparing financial statements. What nuances should an accountant of a wholesale trade enterprise take into account? Is accounting different for businesses using different tax systems? We will tell you in this article about accounting for wholesale trade at an enterprise.

Differences between wholesale and retail

Civil and tax legislation does not contain a specific definition of wholesale trade. This means the sale of goods in large quantities. The main document is the supply agreement. Wholesale trade is carried out on a non-cash basis.

Unlike wholesale, retail is the sale of goods in small quantities for personal consumption. A retail buyer purchases goods for non-commercial purposes. At retail, goods are sold both for cash and by transfer. The basis for the sale is the purchase and sale agreement.

Accounting in wholesale trade organizations

Accounting in wholesale trade organizations should cover the following points:

reflection of inventory receipts;
internal movement of goods and materials;
sale of goods.

Receipt of inventory to the warehouse

When inventory is received at a wholesale trade enterprise, the following entries are made:

When a wholesale trade organization receives inventory, it is necessary to include in its cost the costs associated with delivery, insurance of inventory items, customs duties, services of intermediary organizations, payment for information and consulting services provided by third-party companies.

For the amount of such costs:

Dt 41 Kt 60.

Internal movement of goods in a warehouse

After the goods arrive at the warehouse of the wholesale organization, they can be transferred to other divisions of the enterprise. Costs associated with such relocation are included in expenses for ordinary activities. If services for moving cargo from one warehouse to another were performed by third-party carriers, then the costs of paying for their services are reflected in the entry:

Dt 44 Kt 60 – for the cost of services of a third-party carrier;

Dt 19 Kt 60 – VAT on carrier services.

Sales of goods in wholesale quantities

When selling goods, the following entries are made in the accounting of a wholesale trade enterprise:

Accounting for the sale of goods in a wholesale trade organization is kept on account 90. Read also the article: → “”. Sub-accounts are opened for the account:

1 – to account for sales revenue;
2 – to account for the cost of goods sold;
3 – for accounting for VAT on sold inventory items;
9 – to account for the financial result for the reporting period.

Differences in accounting from retail trade

Unlike wholesale trade in retail, an enterprise has the right to account for goods both at the purchase price and at the selling price, subject to separate accounting of the markup. The chosen accounting option must be recorded in the accounting policy of the legal entity.

A retail trade enterprise must use account 42 to account for the markup if the received goods are accounted for at the selling price:

Dt 41 Kt 42.

The receipt of goods at purchase prices is reflected in accounting in the same way as at a wholesale trade enterprise.

If the accounting of goods in retail is carried out at the selling price, then when selling it, in contrast to wholesale trade, an additional entry is made:

Dt 90 Kt 42 (reversal) – trade margin written off.

Features of accounting for certain types of products in wholesale trade

Alcohol products at wholesale outlets: postings

Alcohol products in wholesale trade are accounted for at actual cost, which does not include VAT. Upon receipt of alcoholic products:

Dt 41 Kt 60.

Unlike VAT, excise taxes on purchased goods are included in its price. Excise taxes are paid only by alcohol producers. VAT on purchased goods:

Dt 19 Kt 60.

Example. Polyus LLC purchased 1,500 bottles of cognac from the manufacturer for a total amount of 468,696 rubles (including excise tax 97,200 rubles, VAT 71,496 rubles). The entire batch of cognac was sold a day later for 566,400 rubles (including VAT 86,400 rubles).

Account correspondence		Sum	Contents of operation
Debit	Credit	Sum	Contents of operation
41	60	397200	For the cost of 1500 bottles of purchased cognac
19	60	71496	VAT on purchased goods
68	19	71496	VAT deductible
62	90/1	566400	Proceeds from the sale of cognac
90/3	68	86400	VAT on cognac sold
90/2	41	397200	The cost of goods sold is written off
51	62	566400	Received from the buyer for sold cognac
90/9	90	82800	Profit received from the sale of goods

Fuel and lubricants and petroleum products - wholesale under license

For companies engaged in wholesale trade, subject to storage of fuels and lubricants and petroleum products in their own containers, it is necessary to obtain a license to carry out this type of activity.

If the wholesale trade of fuels and lubricants and petroleum products is carried out under the condition that the storage of the goods is carried out on contractual terms by a third party, then obtaining such a license is not the responsibility of the wholesaler.

Most of the fuels and lubricants and petroleum products are excisable goods. Wholesale trade enterprises that have a license and certificate for operations with petroleum products are allowed to deduct excise tax on purchased goods. If the organization does not store fuel and lubricants and does not have a certificate, then the excise tax is included in the price of the goods and is not taken into account for reimbursement.

Transactions on the wholesale trade of fuels and lubricants and petroleum products are reflected in the accounts using standard account correspondence.

A wholesale trade enterprise may apply different taxation systems. If, upon registration, the organization did not submit applications to the tax authorities for any taxation regime, then the general system is applied by default.

OSNO has certain advantages and disadvantages for a wholesale trade enterprise.

The advantages of OSNO include:
enterprises using OSNO are VAT payers. Many buyers using the same system prefer to buy goods in such a way that they can claim VAT for credit. This means that if a wholesale seller switches to the simplified tax system, then, with a high degree of probability, he will have to reduce the price of the goods by 18% compared to competitors who are VAT payers;

If at the end of the year a negative financial result is determined, then the loss can be taken into account in the declaration and not pay income tax.

For other wholesale companies, “simplified” is preferable. The advantages of this tax system include a low tax burden. Therefore, the simplified system is suitable for highly profitable activities. The simplified tax system is not beneficial for organizations whose activities result in a loss, as well as those with high distribution costs.

When choosing a simplified tax system, you need to correctly determine the tax base and rate. If a company is able to document most of its costs and the cost of goods, then it is more profitable to use the “income minus expenses” system. Otherwise, you can settle on the simplified tax system at a rate of 6% and the “income” base.

Wholesale trade enterprises cannot apply UTII. This regime is provided for retail trade, subject to certain conditions.

Answers to pressing questions Question No. 1.

How to reflect on the accounts the exchange of goods between two trading organizations?

Account correspondence		Contents of operation
Debit	Credit	Contents of operation
41	60	When exchanging goods, special attention should be paid to the correctness of their assessment. The price of goods under such an agreement should not differ from the market valuation of similar goods by more than 20%. When exchanging goods in the accounting of an enterprise engaged in wholesale trade:
19	60	Goods received under an exchange agreement
90/2	41	VAT on purchased supplies
90/2	44	Write-off of the cost of goods sold under an exchange agreement
62	90/1	Write-off of other sales costs
60	62	An invoice was issued to the buyer (for the amount of proceeds)
90/3	68	Shown is the exchange of goods (cost in accordance with the contract)
68	19	VAT on goods sold
90/9	99	VAT offset

Financial result from wholesale trade The main activity of the company is wholesale trade. In the future, it is planned to sell some of the goods at retail, and some wholesale. The company applies a general taxation system. How to correctly reflect the accounting of goods in wholesale and retail on accounts?

All inventories intended for sale should be capitalized on account 41 in the subaccount opened to reflect inventories in wholesale trade. VAT is shown separately.

On account 41, inventory items can be accounted for both at the purchase price and at the selling price (using account 42). The method of reflecting the value of inventories must be fixed in the accounting policy. Retail and wholesale goods must be taken into account separately. To do this, two sub-accounts are opened for account 41:

1 – Wholesale goods;
2 – Retail goods.

If it is not known in advance which part of the inventory will be sold wholesale and which at retail, it is advisable to receive them in subaccount 1 of account 41.

Dt 41/1 Kt 60;
Dt 19 Kt 60;
Dt 68 Kt 19.

When transferring inventory to retail:

Dt 41/2 Kt 41/1.

At the same time, wiring is done:

Dt 41/2 Kt 42 - by the amount of the trade margin.

When selling on account 90, you need to open two sub-accounts to reflect income from wholesale and retail trade.

Question No. 3. When receiving inventory items at a trading company, a shortage was detected. What documents do I need to document this and how to reflect it on the accounts?

The shortage that is discovered upon acceptance of goods and materials can be either within the limits of natural loss or in excess of it. In the first case, the shortage amounts are included in distribution costs. In another option, the cost of missing goods must be reimbursed by the supplier or transport company. To do this, the recipient of the goods submits a claim to the carrier or supplier. This is formalized by a commercial act or an act establishing a discrepancy. To account for shortages, you must use account 94.

Question No. 4. The company is engaged in wholesale trade and applies a general taxation system. How to reflect the markup on goods sold? Should I use count 42?

In wholesale trade, goods are accounted for at the purchase price. When they are sold, it is written off from account 41 to the debit of account 90. On the credit side, account 90 shows income from the sale of inventory items. The markup in this case is the difference between the debit and credit turnover of account 90. Account 42 is advisable to use in retail trade, when inventories are accounted for at sales prices.

Question No. 5. What expenses must be included in the cost of purchased goods?

The price of the product should include all direct costs of its acquisition. These are the costs of delivery of goods and materials, customs and non-refundable tax payments, consultation costs, intermediary services, and insurance payments.