home Exchange rates Sales of self-produced garments are subject to taxation. On classifying sales of own-produced products as retail trade for the purpose of applying PSN

Sales of self-produced garments are subject to taxation. On classifying sales of own-produced products as retail trade for the purpose of applying PSN

Many enterprises sell their own products through structural divisions. How to reflect this in accounting? Does such a sale relate to retail trade and is it necessary to pay UTII? How to distribute expenses between two types of activities if, in addition to your own, purchased goods are also sold? The answers to these questions are in our article.

About Ladozhsky Understanding taxation

Let's say a manufacturing company sells finished products through its own store to end consumers. Of course, such sales fall under the concept of retail trade (Article 492 of the Civil Code of the Russian Federation). But does this activity need to be transferred to UTII? No, since the sale of products of own production (manufacturing) is not subject to Chapter 26.3 of the Tax Code of the Russian Federation. This is noted in section 346.27 of the main tax document.

Thus, this activity is taxed on a general basis or, if the established requirements are met, it can be transferred to a “simplified tax”.

We arrange the transfer to the department

The transfer of manufactured products from the warehouse to the structural unit where they will be sold is issued with an invoice for internal movement (form No. TORG-13). It is drawn up in two copies by the financially responsible person of the department handing over inventory items. The first serves as the basis for writing off products in the warehouse. The second is for the posting of valuables in the receiving department. The completed document is signed by the deliverer and the recipient and submitted to the accounting department to record the movement of inventory items.

Accounting

Accounting for the movement of finished products in departments engaged in trading activities is carried out in account 43 of the same name in a separate sub-account “Finished products in a non-trading organization”. This is provided for in paragraph 219 of the Methodological Guidelines for Accounting for Inventories (approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n). The transfer of products from the main activity to the trading division is accounted for in account 43 as internal movement.

Sales are reflected in account 90 “Sales” in the generally established manner, as in operations for the sale of finished products from a warehouse.

Only in this case the subaccount “Finished products in a non-trading organization” of account 43 is credited.

Let's look at an example of how to reflect in accounting transactions involving the sale of own products by a trading division of an organization.

Example 1

The company Aurora LLC sells its own products in its store. The cost of finished products is 100,000 rubles, and the selling price is 177,000 rubles. The accountant of Aurora LLC will reflect operations on the movement of finished products as follows:

Debit 43 subaccount “Finished products in warehouse” Credit 20
– 100,000 rub. – products are received into the warehouse;

Debit 43 subaccount “Finished products in a non-trading organization” Credit 43 subaccount “Finished products in warehouse”
– 100,000 rub. – finished products were transferred from the warehouse to the sales division;

Debit 62 Credit 90
– 177,000 rub. – income from retail sales is reflected;

Debit 90 Credit 43 subaccount “Finished products in a non-trading organization”
– 100,000 rub. – the cost of finished products is written off;

Debit 90 Credit 68
– 27,000 rub. – VAT is charged;

Debit 90 Credit 99
– 50,000 rub. (177,000 – 100,000 – 27,000) – the financial result is written off at the end of the reporting month.

If purchased products are also sold

In this case, this type of activity falls under the concept of “retail trade”, provided for in Article 346.27 of the Tax Code of the Russian Federation. This means that a taxation system in the form of a single tax on imputed income can be applied. But only if such activities are transferred to UTII in the region where they are carried out. In addition, the area of the sales area should not exceed 150 square meters. m.

Please note: if, in addition to your own, purchased products are sold, a combination of two taxation regimes is inevitable. This means that it is necessary to ensure separate accounting of two types of activities (clause 7 of Article 346.26 of the Tax Code of the Russian Federation).

Let’s say an enterprise combines the general regime and imputation. For profit tax purposes, income and expenses related to UTII are not taken into account (clause 9 of Article 274 of the Tax Code of the Russian Federation). Accordingly, separate accounting of income and expenses is necessary. What if expenses cannot be shared? Then they are determined in proportion to the share of the organization’s income from “imputed” activities in the total income of the enterprise. Let's look at this situation using an example.

Example 2

The total income of the enterprise amounted to 1,000,000 rubles, including income from activities subject to UTII - 200,000 rubles. General business expenses that cannot be attributed to any one taxation regime - 300,000 rubles.

It is necessary to make a proportion:
(RUB 200,000 : RUB 1,000,000) x RUB 300,000 = 60,000 rub.

Thus, expenses for activities subject to UTII must include 60,000 rubles.

K1 coefficient in 2007

When calculating UTII, the amount of basic yield must be multiplied by the deflator coefficient K1. This is stated in paragraph 4 of Article 346.29 of the Tax Code of the Russian Federation.

In 2007, this coefficient was set at 1.096 (letter of the Ministry of Finance of Russia dated May 29, 2007 No. 03-11-02/151).

True, financiers previously insisted on using K1 in the amount of 1.241 (letter dated March 2, 2007 No. 03-11-02/62). Those who took advantage of these clarifications and applied this coefficient in the first quarter of 2007 now need to recalculate. To do this, you must submit an updated tax return for the first quarter of 2007. As a result, an overpaid amount will be revealed, which, upon application, can be used either to pay tax in the following tax periods, or returned to a bank account according to the rules established by Article 78 of the Tax Code of the Russian Federation.

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The answer to your question is given in the letter below

The Letter clearly states: Based on Article 346.27 of the Code, retail trade includes business activities related to the trade of goods (including in cash, as well as using payment cards) on the basis of retail purchase and sale contracts.

Sales of own-produced products through a retail network is one of the ways for business entities to extract income from activities in the production of finished products.

In this regard, the activities of an individual entrepreneur in the retail sale of metal products of his own production through his own store cannot be transferred to the taxation system in the form of a single tax on imputed income.

At the same time, an individual entrepreneur who applies a simplified taxation system in relation to other types of activities carried out by him may apply this taxation regime in relation to the above activities, subject to the provisions of Chapter 26.2 of the Code.

Based on this clarification, you do not need to enter code 47.91.2 - retail trade carried out directly using the Internet information and communication network

Your activities are not regulated by Article 492 of the Civil Code of the Russian Federation - retail purchase and sale agreement

Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation dated April 2, 2013 N 03-11-11/128 On the application of the taxation system in the form of UTII, as well as the simplified tax system in relation to business activities in the field of sales of goods of own production and the provision of manufacturing services metal products

Question: 1. An entrepreneur is engaged in forging and production of metal products (OKVED code 28.4), separate accounting is maintained. Applies two taxation systems: simplified tax system (15%) for working with organizations and UTII for working with the population. He plans to open a store to accept orders and sell his products according to individual orders from the population. The question arises: to which taxation system should we classify manufactured products for sale in a store? If previously UTII paid on the number of people employed in the production of products for the population, then what will happen in the future with the retail space of the store for the sale of finished products?

2. Along the way, the entrepreneur plans to sell rolled metal products. Sales to the public and organizations in the store. What taxation system should be applied to this type of activity?

Answer: The Department of Tax and Customs Tariff Policy reviewed the appeal on the procedure for applying the taxation system in the form of a single tax on imputed income for certain types of activities, as well as a simplified taxation system and, based on the information contained in the appeal, reports the following.

In accordance with subparagraph 6 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the taxation system in the form of a single tax on imputed income for certain types of activities can be applied to business activities in the field of retail trade carried out through stores and pavilions with a trading area a hall of no more than 150 square meters for each trade organization facility.

According to Article 346.27 of the Code, a stationary trading network with trading floors includes a trading network located in buildings and structures (parts thereof) intended for trading, which have separate premises equipped with special equipment and intended for conducting retail trade and serving customers. This category of retail facilities includes shops and pavilions.

The area of a sales floor is understood to mean the part of a store, pavilion (open area) occupied by equipment intended for displaying, demonstrating goods, conducting cash payments and servicing customers, the area of cash registers and cash registers, the area of working places for service personnel, as well as the area of aisles for buyers. The area of the trading floor also includes the rented part of the trading floor area. The area of utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not provided, does not apply to the area of the trading floor. The area of the sales area is determined on the basis of inventory and title documents.

Inventory and title documents include any documents available to an organization or individual entrepreneur for a stationary retail chain facility, containing the necessary information about the purpose, design features and layout of the premises of such a facility, as well as information confirming the right to use this facility (purchase and sale agreement for non-residential premises , technical passport for non-residential premises, plans, diagrams, explications, lease (sublease) agreement for non-residential premises or its part (parts) and other documents).

Based on Article 346.27 of the Code, retail trade includes business activities related to the trade of goods (including in cash, as well as using payment cards) on the basis of retail purchase and sale contracts.

The specified article of the Code establishes that retail trade does not include, in particular, the sale of products of own production (manufacturing).

Sales of own-produced products through a retail network is one of the ways for business entities to extract income from activities in the production of finished products.

Thus, entrepreneurial activity in the field of retail sales of goods of own production (manufacturing), for the purposes of applying Chapter 26.3 of the Code, is not recognized as retail trade and is not transferred to the payment of a single tax on imputed income.

In addition, according to subparagraph 1 of paragraph 2 of Article 346.26 of the Code, the taxation system in the form of a single tax on imputed income can be applied to business activities in the field of providing household services, their groups, subgroups, types and (or) individual household services classified in accordance with All-Russian classifier of services to the population.

Article 346.27 of the Code defines that household services include paid services provided to individuals (with the exception of pawnshop services and services for repair, maintenance and washing of vehicles), provided for by the All-Russian Classifier of Services to the Population, with the exception of services for the manufacture of furniture and the construction of individual houses .

The all-Russian classifier of services to the population OK 002-93 (OKUN), approved by Decree of the State Standard of Russia of June 28, 1993 N 163, includes household services provided in the subgroup “Repair and manufacture of metal products” (code 013400).

Paragraph 1 of Article 730 of the Civil Code of the Russian Federation establishes that under a household contract (under which household services are provided), the contractor carrying out the relevant business activity undertakes, on the instructions of a citizen (customer), to perform certain work designed to satisfy the household or other personal needs of the customer , and the customer undertakes to accept and pay for the work. Taking into account the above, in relation to activities in the field of providing services to the population (individuals) for the manufacture of metal products on the basis of household contracts, in accordance with subparagraph 1 of paragraph 2 of Article 346.26 of the Code, a taxation system in the form of a single tax on imputed income may be applied.

Entrepreneurial activities in the provision of the above-mentioned services to organizations do not apply to activities in the provision of consumer services to the population and the norms of Chapter 26.3 of the Code do not apply to such activities.

At the same time, it should be noted that, according to Article 346.29 of the Code, when calculating the amount of the single tax on imputed income in relation to business activities in the provision of services, the physical indicator “number of employees, including individual entrepreneurs” is used.

At the same time, the procedure for distributing the area of the trading floor of a stationary retail chain (store) when simultaneously carrying out on it types of business activities taxed under the simplified taxation system and types of business activities in respect of which a single tax on imputed income is paid, and various physical indicators are used (for retail trade - “sales area (in square meters)”, for personal services - “number of employees, including individual entrepreneurs”, not defined by the Code.

At the same time, when applying the simplified taxation system, for the purposes of calculating tax, only the cost results of activities are significant.

The amount of the single tax on imputed income in relation to business activities in the field of provision of household services is calculated based on the number of workers employed in this field of activity.

Therefore, with the simultaneous implementation of types of business activities subject to a single tax on imputed income (household services and retail trade in purchased goods) on the same area of the store’s sales floor (less than 150 sq. m), as well as types of activities the taxation of which is carried out in within the framework of the simplified taxation system (sale of goods of own production and provision of services to organizations for the production of metal products), when calculating the amount of the single tax on imputed income in relation to activities for the retail sale of purchased goods, the total area of the store’s sales area should be taken into account.

In addition, the provisions of paragraphs 6 and 7 of Article 346.26 of the Code provide that when carrying out several types of business activities that are subject to a single tax on imputed income in accordance with Chapter 26.3 of the Code, the indicators necessary for calculating the tax are recorded separately for each type of activity.

Taxpayers who, along with business activities subject to a single tax on imputed income, carry out other types of business activities are required to keep separate records of property, liabilities and business transactions in relation to business activities subject to taxation on a single tax on imputed income, and business activities in relation to in which taxpayers pay taxes in accordance with a different taxation regime. At the same time, accounting of property, liabilities and business transactions in relation to types of business activities subject to taxation with a single tax on imputed income is carried out by taxpayers in the generally established manner.

We also inform you that in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation dated June 30, 2004 N 329, and the Regulations of the Ministry of Finance of Russia approved by order of the Ministry of Finance of Russia dated June 15, 2012 N 82 n, the Ministry of Finance of Russia considers individual and collective appeals from citizens and organizations on issues within the jurisdiction of the Russian Ministry of Finance.

In accordance with the Regulations and Regulations, unless otherwise provided by law, requests for the examination of contracts, constituent and other documents of organizations, as well as for the assessment of specific economic situations are not considered on the merits.

Based on subparagraph 1 of paragraph 1 of Article 21 of the Code, taxpayers have the right to receive free information from tax authorities at the place of their registration (including in writing) about current taxes and fees, legislation on taxes and fees and regulatory legal acts adopted in accordance with it , the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials, as well as receive tax return forms (calculations) and explanations on the procedure for filling them out.

In turn, according to subparagraph 4 of paragraph 1 of Article 32 of the Code, tax authorities are obliged to inform free of charge (including in writing) taxpayers, payers of fees and tax agents about current taxes and fees, legislation on taxes and fees and those adopted in accordance with it regulatory legal acts, the procedure for calculating and paying taxes and fees, the rights and responsibilities of taxpayers, fee payers and tax agents, the powers of tax authorities and their officials, as well as present forms of tax declarations (calculations) and explain the procedure for filling them out.

Based on the above, regarding the possibility of applying the taxation system in the form of a single tax on imputed income when selling rolled metal products to the population through a store, due to the lack of more complete information about how this type of business activity is carried out, you should contact the tax authorities at your place carrying out the specified activities.

Deputy Director of the Department S.V. Razgulin

Currently, the practice of opening retail stores by industrial organizations, which are their separate divisions and retail both the finished products of these organizations and purchased goods, has become quite widespread. V.V. talks about accounting and taxation of sales under a contract for retail trade of products of own production. Patrov and M.L. Pyatov, St. Petersburg State University.

Organizing the accounting of commodity transactions in your own stores raises a number of problems. These include: choosing a range of synthetic accounts to account for the movement of goods of own production in a store, establishing the accounting price of goods, qualifying for accounting and taxation purposes the facts of transfer of finished products to the store’s warehouse, calculating the amount of realized trade markup, etc.

The solution to these issues is hampered by the lack of direct regulatory requirements that determine the methodology for reflecting these transactions in accounting.

When reflecting transactions for the retail sale of finished products, first of all, the question arises of the qualification for accounting and taxation purposes of the facts of the transfer of finished products from the workshops and warehouses of the plant to the store. In this case, does the sale of goods take place, and, therefore, is the turnover of the transfer of valuables subject to VAT and other taxes on sales? Does a financial result arise already at this stage of the movement of goods, affecting the amount of taxable profit?

If a retail store is an independent legal entity in relation to the manufacturer (for example, a subsidiary of the plant), goods are sold under a purchase and sale agreement or transferred in pursuance of a commission agreement, mandate or agency agreement. In this case, the fact of transfer of goods must be reflected in the records of the parties to the transaction (the store and the manufacturing plant of the goods) in the manner established for recording the execution of the relevant contracts.

If the store is a structural subdivision of the manufacturing organization (and this is precisely the option we are considering), then the transfer of goods to the store’s warehouse in accordance with the current rules of civil and tax law cannot be qualified as a sale (sale) of them by the factory to the store, because such cannot have place between separate structural divisions of the same legal entity.

In this case, the norms of tax legislation directly refer us to the requirements of civil law. According to the general definition given by Article 39 of the Tax Code of the Russian Federation, the sale of goods for tax purposes is recognized as the fact of transfer of ownership of them to third parties on a reimbursable basis.

In accordance with the special definition of the concept of sales for VAT purposes, which is given in paragraph 1 of Art. 146 of the Tax Code of the Russian Federation, the sale of goods means the transfer of ownership of them to third parties, both on a paid and gratuitous basis. At the same time, according to paragraphs. 2 p. 1 art. 146 of the Tax Code of the Russian Federation, for VAT purposes, the transfer of goods for one’s own needs is recognized as a sale only if the costs of these goods are not deductible when calculating corporate income tax.

Consequently, according to the norms of the Tax Code of the Russian Federation, the transfer of goods to a retail outlet - a structural unit of an organization, as not implying the loss of the organization's ownership of these goods, is not their sale for tax purposes.

The turnover for the sale of these goods arises only after their retail sale to customers, i.e. the fact of transfer of ownership of goods to buyers.

According to the general requirements of the Instructions for using the chart of accounts, products transferred to the store should be reflected in a separate subaccount to account 43 “Finished products” (for example, “Finished products in the store”). The fact of transfer of products to the store, therefore, should be recorded in accounting by an entry in the debit of account 43 subaccount “Finished products in the store” and the credit of account 43 subaccount “Finished products in the warehouse”. However, this makes it impossible to account for it at sales prices, since account 42 “Trade margin”, according to the same Instructions for using the chart of accounts, is opened exclusively for account 41 “Goods”. Yes, and reflecting at sales prices finished products accounted for in one of the subaccounts to account 43 “Finished Products”, when their accounting in the remaining subaccounts for this account is carried out at cost, is incorrect, since one or another option for assessing what is reflected in any the accounting object's account should be applied to the account as a whole.

Moreover, quite often stores organized by production organizations sell both their own products and purchased goods, and the organization of accounting for the movement of goods only in total terms makes it difficult to write them off, provided that commodity transactions are reflected both in account 41 "Goods" and in account 43 " Finished products". Therefore, in our opinion, a more rational option seems to be when the accounting of products transferred to the retail store of a manufacturing organization is carried out on account 41 “Goods”.

This makes it possible to record goods in the store at sales prices using account 42 “Trade margin” to reflect the trade markup, which greatly facilitates the accounting of transactions for the receipt and sale of goods. As for the fact that the Instructions for using the chart of accounts do not contain entries in the standard correspondence scheme:

Debit 41 "Goods" Credit 43 "Finished products"

then, according to this regulatory document, “in the event of facts of economic activity arising, correspondence for which is not provided for in the standard scheme, the organization can supplement it, observing the uniform approaches established by this instruction.”

Based on the provisions considered, the following methodology for accounting for transactions for the retail sale of finished products can be proposed:

The fact of transfer of finished products to a retail store is reflected by an entry in the debit of account 41 “Goods” subaccount “Products of own production” and the credit of account 43 “Finished products” for the cost of valuables received by the store.

Reflection of the amount of VAT related to the sales value of goods purchased by the store should be done on the credit of account 42 “Trade margin” subaccount “Trade margin on products of own production”. In this case, an entry in the debit of account 41 “Goods” subaccount “Products of own production” in correspondence with account 42 “Trade margin” subaccount “Trade margin for products of own production” is made for the amount of the store’s trade markup and VAT on the retail price of goods.

Example

1,000 units were delivered to the store. products, cost per unit. which is 200 rubles, and the retail price is 260 rubles. (excluding VAT - 20%). The following entries will be made in accounting:

Debit 41 "Goods" subaccount "Products of own production" Credit 43 "Finished products" - 200,000 rubles. (200 rub. x 1000);
Debit 41 "Goods" subaccount "Products of own production" Credit 42 "Trade margin" subaccount "Trade margin for products of own production" - 60,000 rubles. [(260 rub. - 200 rub.) x 1000];
Debit 41 "Goods" subaccount "Products of own production" Credit 42 "Trade margin" subaccount "Trade margin for products of own production" - 52,000 rubles. (260 rub. x 1000 x 20%].

Separate accounting of sales of own-produced products and purchased goods

Regulatory documents on accounting determine the need to maintain separate accounting based on the needs of management and control, summarizing information for the preparation of financial statements.

In accordance with clause 7 of Article 346.26 of Chapter 26.3 of the Tax Code of the Russian Federation, taxpayers carrying out business activities subject to a single tax on imputed income and at the same time carrying out other types of business activities for which a general regime is established are required to keep separate records of property, liabilities and business transactions taxation. The taxation system in the form of a single tax on imputed income is applied to certain types of activities. These include retail trade carried out through shops and pavilions with a sales floor area for each trade organization of no more than 150 square meters, tents, trays and other trade facilities, including those without a stationary retail space.

Property, liabilities and business transactions from the sale of goods in retail trade must be accounted for by the organization separately from property, liabilities, business transactions from the sale of products of its own production and from the sale of purchased goods in wholesale trade.

The production and sale of products of its own production is an independent type of activity of the organization and is not subject to Chapter 26.3 of the Tax Code of the Russian Federation. An explanation on this issue was given in the Letter of the Ministry of Taxes and Taxes of Russia dated January 19, 2001 N VG-6-26/48@.

The sale of purchased goods to sanatoriums and rest homes, hospitals and other similar institutions by bank transfer and in cash for tax purposes is recognized as wholesale trade. Organizations that sell goods through stores to the public and specified institutions must keep separate records of revenue and cost of sales, and generate financial results for the wholesale sale of goods to institutions.

Accounting for the movement of finished products in departments engaged in trading activities is kept on account 43 “Finished products”, on a separate sub-account “Finished products in a non-trading organization”. The transfer of finished products from production to stores is accounted for in account 43 “Finished products” as an internal movement. Write-off of finished products from the organization's core activities is carried out at actual cost.

In a division engaged in trading activities, finished products are purchased at actual cost. In receipt documents (invoices, acceptance certificates, etc.) in the “Price” column, the accounting price may be indicated, the procedure for the formation of which is established by the organization itself.

It is allowed for non-trading organizations to evaluate the balances of finished products and goods at sales prices based on the weighted average price for the reporting month (period).

At the end of the reporting month (period), the accounting price of finished products is brought to the level of its actual cost.

Let's consider possible options for the methodology for reflecting in accounting transactions of the sale of products of own production and identifying the financial result when selling products through the organization's stores, which are its structural divisions, depending on the applied discount prices.

Example. Revenue from sales of own-produced products amounted to RUB 132,000 for the reporting month. The cost of products at sales prices is 120,000 rubles, VAT at a rate of 10% is 12,000 rubles. Products are not subject to sales tax. The actual production cost of finished products for the reporting period amounted to 110,000 rubles. The deviation between the accounting price and the actual production cost of products is 10,000 rubles. (saving).

Option 1. Products of own production are taken into account in the valuation at sales prices without value added tax and sales tax.

The sale of products of own production and the formation of financial results are reflected in accounting by the following entries in the accounting accounts:

products of the organization’s own production were transferred to the store;

Dt sch. 43-2 "Finished products in the store",

K-t sch. 76, subaccount. "VAT on products of own production"

the amount of VAT is reflected;

Dt sch. 50 "Cashier",

K-t sch. 90-1-1 "Proceeds from sales of products"

the cash receipt received the amount of proceeds from the sale of finished products to the public in cash;

the cost of products sold is written off at accounting prices;

Dt sch. 76, subaccount. "VAT on products of own production"

K-t sch. 43-2 "Finished products in the store"

the amount of VAT is reflected.

Dt sch. 43-2 "Finished products in the store",

K-t sch. 43-1 "Finished products in warehouse"

Dt sch. 90-2-1 “Cost of sales of products of own production”,

K-t sch. 43-1 "Finished products in warehouse"

Dt sch. 90-2-1 “Cost of sales of products of own production”,

K-t sch. 44 "Sales expenses"

the amount of sales expenses related to sold products of own production is written off;

Dt sch. 90-2-1 “Cost of sales of products of own production”,

K-t sch. 26 "General business expenses"

the amount of general business expenses related to the production of products is written off;

Dt sch. 90-3 "Value added tax",

K-t sch. 68 "Calculations with the budget for taxes and fees"

the amount of VAT due for payment to the budget has been accrued;

Dt sch. 90-9 "Profit/loss from sales",

K-t sch. 99 "Profits and losses"

reflects the financial result from the sale of finished products (profit).

Option 2. Products of own production are taken into account in the valuation at sales prices, including value added tax and sales tax.

The sale of own-produced products and the formation of financial results are reflected in accounting records:

Dt sch. 43-2 "Finished products in the store",

K-t sch. 43-1 "Finished products in warehouse"

products of its own production were transferred to the organization’s store, valued at sales prices, including VAT and sales tax;

Dt sch. 90-2-1 “Cost of sales of products of own production”,

K-t sch. 43-2 "Finished products in the store"

the cost of goods sold is written off.

Adjusting entries for the amount of the difference between the cost of products at accounting prices and their actual cost:

Dt sch. 43-1 "Finished products in warehouse",

K-t sch. 20 "Main production"

Dt sch. 43-2 "Finished products in the store",

K-t sch. 43-1 "Finished products in warehouse"

We sell finished products through the store

90-2-1 “Cost of sales of products of own production”,

K-t sch. 43-1 "Finished products in warehouse"

S.G. Hosts

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Sales of own-produced products through your store

Topics: UTII Individual entrepreneur

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An individual entrepreneur has a sewing production (OSN) and a chain of retail stores (EVND). I want to sell products of my own production at retail from a warehouse and through my stores, which sell goods from other manufacturers.

Please tell me how to keep tax records related to the sale of products of your own production to individuals from a warehouse and through your stores? How is the release of finished products to the store processed, what moment is the sale to the buyer (the moment of transfer to the store, or the moment of payment by the buyer)? Is it necessary for a store to issue a receipt for its own goods with VAT or without VAT?

The tax office told us that when transferring finished products to a store for sale, we must issue an invoice, a delivery note, and this moment will be considered a sale for sewing production. Is it so?

In accordance with clause 2 art. 346.26 Tax Code of the Russian Federation The taxation system in the form of a single tax on imputed income for certain types of activities can be applied to retail trade carried out through shops and pavilions with a sales area of no more than 150 square meters for each trade facility.

The concept of retail trade for UTII purposes is given in Art. 346.27 Tax Code of the Russian Federation.

At the same time, for this type of business activity not applicable sales of products of own production (manufacturing).

The Ministry of Finance of the Russian Federation in a letter dated 05/07/2007 No. 03-11-04/3/144 indicated that given that the implementation own production does not fall under Chapter 26.3 of the Tax Code of the Russian Federation, income derived by business entities from the sale of products of their own production through retail stores owned (used by them), subject to taxation in accordance with the generally established procedure or at their request in the manner prescribed by Chapter 26.2 of the Tax Code of the Russian Federation (if these business entities are not transferred to the payment of a single tax on imputed income for other types of business activities carried out by them).

If business entities operating in the field of production sell through retail stores owned (used by them) in addition to own-produced products and purchased goods, the income they receive from the sale of purchased goods is subject to taxation in accordance with the established procedure with a single tax on imputed income for activities in the field of retail trade.

And in letter dated June 18, 2007 No. 03-11-04/3/221, the financial department noted that the taxpayer’s activities in selling finished products of its own production from the factory warehouse for individuals also not subject to transfer to the taxation system in the form of a single tax on imputed income.

Thus, in your case, the sale of products of your own production to individuals from a warehouse and through your own store is not subject to transfer to UTII and is subject to taxes under the general taxation system (NDFL).

In accordance with clause 2 art. 54 Tax Code of the Russian Federation individual entrepreneurs calculate the tax base at the end of each tax period on the basis of accounting data for income and expenses and business transactions in the manner determined by the Ministry of Finance of the Russian Federation.

The procedure for accounting for income and expenses and business transactions for individual entrepreneurs using the general taxation system was approved by order of the Ministry of Finance of the Russian Federation and the Ministry of Taxes of the Russian Federation dated August 13, 2002 No. 86n/...

Hello!

We continue to publish useful tips for those who are at the beginning of the journey of creating and developing a successful online store. In previous publications we talked about how to find “your” product (and), what are its features?, your business idea and .

Today we will talk about what you need to consider if you decide to sell your own products online

Own goods and services

The Internet has opened up a whole new world for manufacturers: selling products has become much easier and faster. But there are a number of nuances here.

There are undoubted advantages to selling your own product: you have full control over your brand and its development, you have a chance to occupy a free niche in the market, adjust the product taking into account customer requests, and so on. But in addition to organizing the trading process itself, you will have to invest time and effort in the production itself.

That’s why you definitely need to think ahead about how you will scale your business, how your product line will grow and change, what challenges you may encounter in the future, and what it will take to remain competitive and offer something new to your customers.

Handmade goods store Plushkin.club

What should be your first steps in selling online?

Evaluate the initial data. Where will you get the raw materials (depending on the type of your business, this could be wholesalers or retail, friends, or even a flea market). You need to clearly identify suppliers and calculate all costs.
Determine how you will deliver orders: will you choose transport companies or choose Russian Post? Will you send the packages yourself or spend money on couriers and delivery services? Shipping is one of the key aspects of selling products online.
Think about the packaging of the product: how reliable it is, how it will affect the overall cost, and whether it will withstand transportation.
Fully calculate the production process: how long it will take to produce one unit of goods, how much you can do in a day, in a week, in a month. Will you work to order or intend to keep a stock of goods in order to promptly send them to customers? Document absolutely everything, from production costs to the amount of time spent.
Before selling a product in an online store, think about where you will store the product. Even if you have spare space in your home, you'll probably have to look for something larger as you scale your business. Explore alternatives: how much does it cost to rent suitable premises, how much will logistics services cost from a 3PL (Third Party Logistics) provider.
Timing plays a big role in selling products online. Your website should clearly state how long it will take for the product to be manufactured and delivered to the buyer after payment for the order. You can place this information in the product description, as well as duplicate it in transaction confirmation emails. Be honest, make the process as transparent as possible, meet deadlines, and then customers will trust you.

Working with a manufacturer or wholesaler

This option involves you finding a partner to develop, produce and sell your product. This is a great option if you don't have the opportunity or don't want to do it yourself. Or you doubt that you can handle scaling your business on your own, and therefore are ready to work in collaboration with a larger manufacturer or wholesaler who will handle sales.

Online store of the Miratorg holding, which unites several manufacturers

However, the investment is likely to be more significant. And you will also have to be responsible for the brand and quality of the product to customers.

What points should you pay attention to before you start selling a new product?

You can establish partnerships with an already successfully operating company, or find an “unpromoted” manufacturer that meets all your requirements. In any case, finding a partner can take quite a long time, so prepare for this in advance.
Make sure that your partner is in compliance with the law and has all the necessary documents (licenses, permits). Seek recommendations from those who have already worked with this manufacturer or wholesaler. It's a good sign if the company you're researching also asks you for the same information to prove your business is legitimate.
Assess your capabilities and partnership prospects:
- What will be the final cost of the product, taking into account outsourced production, delivery and potential hidden fees?
- How quickly can the partner ship the goods?
- How is delivery and inventory management organized in the company? Is this included in the price of the product or is it an additional service? Will you control the branding?
- Study the contract: is there room for maneuver in it, is it possible to make adjustments that your business needs? Can the conditions be called strict? What exactly are you risking? -How is communication structured in the partner company? How often will you be provided with up-to-date information about changes, innovations, and discounts made to the product?
- What are the minimum order quantities?

Be sure to study a sample of the product before signing the contract. Make sure it meets your expectations. Manufacturers typically charge a fee for sending the sample, but you can negotiate an option where payment will be made if the contract is signed.

So, weigh all your options and get started! Remember: in the worst case scenario, if nothing works out, you can choose a different direction and move on. Selling in an online store is not as difficult as it seems!

Share your experience in the comments!
Prepared by Victoria Chernysheva

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