The difference between wholesale and retail. How to make wholesale purchases Small wholesale with a specific group of goods

Whatever definitions for the concept of “trade” are published in “smart books”, in essence it is always the exchange of some goods for money or a corresponding amount of other goods in order to obtain a profit. Today it is both an independent branch of the economy, which ensures the movement of goods from producer to consumer, and a type of economic activity that represents 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 revenue, and on the other, an important social and political factor, which means that government attention to this area is inevitable and tangible. Especially in our country.

Russia, having gone through a difficult path from respected merchants of the 1st (richest), 2nd and 3rd guilds, through workers of Soviet trade who had a special position in the era of socialist shortages, speculators and traders despised by all, to spontaneous “shuttle traders”, finally came in our time to a more or less civilized market. However, the legislation in this area is still so imperfect that a seemingly simple question - how wholesale trade differs from retail trade - can make even an experienced accountant “spread out of his mind.”

From the point of view of simple common sense, wholesale- this is trade in consignments of goods, and retail - accordingly, the sale of goods individually. From here it naturally follows that the wholesaler is an intermediary between the manufacturer and the retailer, and retail, in turn, serves the demand of the end consumer. Thus, retail prices are formed from purchase prices set by the manufacturer, plus trade margins. In all civilized countries this is the approach. 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, naturally, to taxation. Retail regulated by Article 492 of the Civil Code of the Russian Federation “Retail purchase and sale agreement”. It states, in particular: “Under a retail purchase and sale agreement, the seller engaged in business activities of selling goods at retail undertakes to transfer to the buyer goods intended for personal, family, home or other use not related to business activities.” 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 acquisition and sale of goods for use in business activities (including resale) or for other purposes not related to personal, family , home and other similar uses." Hence the determining role of such a concept as “the purpose of purchasing a product” arises, and its quantity is not taken into account at all. If a private individual purchases an entire batch of any product for personal use, such an operation will be considered retail! If the product is purchased by a legal entity to support 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 different. For retail sales, a cash receipt or sales receipt is sufficient. For wholesale, delivery contracts, invoices, cash receipt orders, etc. are required. Considering that clarifying the purpose of purchasing goods is not the responsibility of the seller, it turns out that in Russia all trade transactions with individuals are retail, and with entrepreneurs or legal entities - wholesale. And this has nothing to do with the quantity of goods purchased!

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

However, market relations dictate their own laws, and in the sphere of pricing, factors such as the purpose of purchasing a product or the execution of a transaction, as well as the status of the buyer, do not have any influence on the result. The manufacturer sells goods at certain prices based solely on considerations of its profit, 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 larger discount. In retail, it is similar - regular or large customers are offered lower prices, discount cards and other bonuses almost everywhere, designed to attract and retain customers. Trade is trade - price is price, and it’s called wholesale or retail, it’s only important to the fiscal authorities!

A wholesale purchase and sale agreement is not provided for in the Civil Code of the Russian Federation, unlike a retail purchase and sale agreement, which has a very negative impact on law enforcement activities. In conditions of the low level of contractual work that currently exists, entrepreneurs do not independently develop the terms of the contract and use the supply contract model provided for in the Civil Code of the Russian Federation, even when there are no objective grounds for this. The lack of legislative support for a wholesale purchase and sale agreement leads to contradictory qualifications of one-time transactions for the wholesale sale of goods by arbitration courts. In some cases, arbitration courts qualify such transactions as supply contracts; in others, general rules on sales contracts are applied to them (§ 1 of Chapter 30 of the Civil Code of the Russian Federation). Meanwhile, although the supply agreement is one of the types of purchase and sale agreement, and a number of general provisions on the purchase and sale agreement, provided for in § 1 Ch. 30 of the Civil Code of the Russian Federation, the rules of the supply agreement are designed for its application in commercial circulation, therefore, the Civil Code of the Russian Federation (§ 3 Chapter 30) provides for some special rules on the terms of the supply agreement, which differ from similar rules provided for in the general provisions on purchase and sale (as Examples include Article 512 on the assortment of goods when making up for shortfalls in goods, special rules on the rights of the buyer in the event of underdelivery of goods, failure to comply with requirements to eliminate defects in goods or to replenish goods).

It should be noted that the wholesale purchase and sale agreement is provided for as one of the main trade agreements in the legislation of developed Western countries. It is also widely used in foreign trade, which led to the adoption in 1980 of the UN Convention on Contracts for the International Sale of Goods.

Considering the relationship between the supply agreement and the wholesale purchase and sale agreement, it should be noted that both of these agreements are concluded in the field of wholesale trade. The difference between a wholesale purchase and sale agreement and a supply agreement lies in the one-time nature of the wholesale purchase and sale transaction, the absence of long-term contractual relations between the parties, and the one-time transfer of a wholesale batch of goods. These features also require their regulatory reinforcement. A supply contract designed for a large, most often annual, order from the buyer requires organizational and technical preparation for production. Accordingly, long-term commercial relations between the parties require detailed elaboration of the terms of the contract.

A one-time purchase of goods under a wholesale purchase and sale agreement necessitates a simplified procedure and form for concluding an agreement, and the conclusion of a supply agreement is carried out according to special, more complex rules. In the future, as civilized rules of conduct in the market become stronger and the pre-revolutionary “indestructible word of the merchant” is revived, oral forms of transactions between entrepreneurs may also be used.

Contracts concluded in wholesale trade require a clear definition of the deadline for fulfilling obligations. When concluding a wholesale purchase and sale agreement, it is important for both parties to determine the exact period for the transfer of goods. This is important for determining the shelf life of goods in order to optimize storage costs, acceptance of goods, and ensure coordination of the terms of acceptance of goods with the production terms. It is no coincidence that the principle of “just in time” delivery, without warehousing, is becoming quite widely used in foreign commercial activities. Application of the rules of Art. 314 of the Civil Code of the Russian Federation when concluding a supply and wholesale purchase and sale agreement, which states that if an obligation does not provide for a deadline for its fulfillment and does not contain conditions to determine this period, it must be fulfilled within a reasonable time after the obligation arises, not meets the interests of entrepreneurs. A reasonable period is a subjective concept. Based on the rules of Art. 314 of the Civil Code of the Russian Federation, it is quite difficult to fill in the missing term or delivery terms in the contract<1>. Rule Art. 315 of the Civil Code of the Russian Federation on the right of the debtor to fulfill an obligation before the deadline does not apply to obligations related to the implementation of entrepreneurial activities. The qualifying feature of a wholesale purchase and sale agreement, as opposed to a retail one, should be considered the period of transfer of goods from the seller to the buyer. This will give clarity and certainty to the parties’ relationship and help avoid arbitration disputes.

The main idea of ​​a wholesale business is purchasing goods in large quantities at one price and selling them in small wholesale with a markup. Alternatively, you can open your own retail store, selling the goods at an even higher price. You can open a wholesale business from scratch, even without having huge capital to purchase the first batch of goods. It can be taken for sale. The scheme for building any business can easily be copied from any existing enterprise.

Main business advantages

The first advantage that entrepreneurs take into account when trying to open a wholesale business from scratch is big money. This advantage is perfectly complemented by a simple and understandable starting scheme, even for beginners. They usually start with small volumes, gradually increasing the scale of the business.

A wholesale business requires specializing in one specific product or niche. This allows you to delve completely into one area, studying it thoroughly and increasing your expertise in it. And the better, the more detailed you understand your business, the easier it is for you to conduct your business more efficiently.

The simplicity of the scheme of any wholesale business allows you to copy any convenient and effective scheme of competitors. You can start a business with minimal investment. Moreover, it does not require significant time investment. Therefore, you can easily start a business while working at your main job.

Deciding on the type of business

Before you start a wholesale business from scratch, you need to decide what type of wholesale enterprise you will have. There are several opportunities to make money from wholesale sales.

1. Become a large wholesaler. Your task is to purchase large quantities of goods from production and sell them in smaller quantities. Often such entrepreneurs work with several manufacturers, offering a wide range of products.

1. Become a mid-level wholesaler. These people prefer to open a store selling goods from one specific industry, but specialize in it very well. They may offer one type of product and various accessories for it from different manufacturers.

1. Highly specialized wholesaler. Usually offers one type of product, for example, only shoes, or only bags. Often works with different manufacturers.

1. Mediator. It is not necessary to open a store for this activity. It is enough to find a buyer with a specific request, and find a seller for him. Then monitor the progress of the purchase and sale, receiving a percentage of the transaction. The process can also go in the opposite direction: first, a seller is found with the product for which a buyer is being sought.

These are just the most common forms of business organization with which you can start your own wholesale business. If you search, you can find other interesting business schemes on the market.

We are looking for our industry

Before you start your own business, it is advisable to understand what industry you plan to work in and what basic laws work in it. Therefore, it is easiest to open a business in an industry in which you already have some experience. Although, if you wish, you can master other areas of interest.

To decide in which industry to open your wholesale store or base, think about what industry you most often encounter in life, what do you understand the most? This can be either your main job or a hobby. Of course, it is advisable that you like this industry and are sincerely interested in it.

In addition, it is important to understand the following nuances that influence the choice of industry for wholesale activities:

1. What production does your region specialize in? After all, these are the goods that can be purchased here at the lowest possible prices. At the same time, you will not have problems with delivery and all issues can be resolved as quickly as possible - the manufacturers are, as they say, close by.

1. Having chosen a product, try to determine the market capacity: what is the demand for it, what is the turnover of the product, average prices for it and other details.

1. Assess the seasonality of the product. Of course, it is easiest to work with goods that are not subject to seasonal fluctuations. But in other cases, you can find ways to smooth out these differences. It is always better to focus on those goods that are in demand in any economic conditions.

1. How easy is it to store the product? This question is especially relevant when you are thinking about how to open a wholesale warehouse. If perishable products become the object of your business activity, you need to pay special attention to the warehouse space to ensure the necessary conditions. And these are additional expenses.

1. How easy is it to transport the goods? This applies not only to the size of the product, but also to its fragility. For example, it is very difficult to deliver glass and porcelain products, as there can be a high percentage of broken goods. This must also be taken into account when calculating the profitability of your business.

How to choose the right product

Before opening a store, you should not only decide on the product, but also test the demand for it. To do this, it is recommended to conduct such a campaign. Choose about three to five products that you are interested in working with and that can really be in demand in your region. Then post advertisements for their sale on free boards on the Internet.

It is important to adhere to the following rules:

• post advertisements on the same boards;
• post them in a unified form, one for everyone, so that you can compare the results later.

After posting your ads, carefully collect and analyze feedback. Consider the number of calls and what the callers are interested in: volumes, prices, willingness to place an order, etc. In this way, you can estimate the demand for the product that your store plans to sell. You can answer potential customers that the product is not yet in stock, or call back a little later and report that it is out of stock.

Determining viability

Only after you have decided on a niche, a product, an approximate market need, its capacity, and you know the needs of buyers and sellers, can you assess how viable your endeavor really is and whether it is worth opening a store of this kind.

Calculate how long it will take you to deliver the goods and how much it will cost you. Monitor the road transport market that operates in your region and choose the right carrier for yourself. Then calculate how much you can receive in the saddest and most optimistic scenarios. Based on the data received, he can decide whether you should open a wholesale store, base, warehouse or not.

Let's get down to business

Having resolved all the preliminary issues, decide on what scheme you will follow to conduct your business. There are two main directions of running such a business:

• You look for a buyer, find a seller, organize and control the purchase and sale process, receiving a percentage of the transaction. For this type of activity, you must first conclude an agency agreement with the manufacturer.
• You buy goods at your own expense at a wholesale price and sell them at a premium, making a profit from the difference.

As a rule, the latter model is used by large market players who have large finances to carry out transactions. In addition, this form of doing business presupposes the presence of a warehouse, personnel to service it, and the costs of their maintenance.

A novice entrepreneur can limit himself to the first option, which eliminates these expenses, as well as the costs of purchasing goods. In addition, he does not have to register an LLC or individual entrepreneur; he can work as an individual by drawing up an agreement. And if you start such work via the Internet, organizing a wholesale business will be even easier.

Two words about competition

When planning to open your own wholesale store, take into account the competition in the region and in the industry as a whole. A small player in the market can go bankrupt if large distribution networks that have established great teamwork are already operating in this area. Therefore, if you want to compete with such giants, study their features, think about what you can win in front of your clients.

Get necessary tax documents and licenses in order. For example, in the US, you will need to obtain a tax ID and/or license, since items purchased in bulk are often not yet taxed. As you start looking for your best wholesale deal, get the following documents so you don't have to worry about the legal side of things and can focus on your business:

• Obtain a Federal Employee Identification Number from the IRS. The application form is available online at irs.gov. You can obtain this permit as a sole owner.
• Get federal And regular tax identification number valid at the place of residence. First, apply for a federal ID, as you may need it to obtain a second document. Then search online for your local tax office, where they can direct you to the correct agency.
• Once you have the required ID, apply for a trade license in your state.

Determine the volume of purchase. In wholesale trading, volume is critical. The reason is that the more you buy, the lower the unit price. Wholesale trade is always volume oriented.

• Your supply volumes and financial transactions must match your inventory capabilities. Simply put, it's great to buy a shipment of 2,000 laptops, but where are you going to store them safely and securely as the shipment arrives?