Trade in machine oil. Business in the sale of bottling motor oil

• Business attractiveness
• Selecting a room
• Recruitment
• Step-by-step plan for opening a store selling motor oil in bulk
• How much can you earn selling motor oil?
• What equipment to choose for a store selling bottled motor oil
• Do I need a permit to open a store selling bottled motor oil?

There is unprecedented competition in retail trade today; it is already difficult to find a product that is not represented in your city in sufficient quantities. Motor oil is no exception in this sense. It is sold everywhere - in stores, service stations, service centers, even on the roads. Still open today new format trade in similar goods - bottled motor oil. Car owners immediately found benefits from purchasing such a product. This is for you and more profitable price, and proper quality. And most importantly, stores specializing in the sale of bottled motor oil offer free replacement, thereby taking away the lion's share clients with retail market motor oils in my city…

Business attractiveness

Retail trade in bottled motor oil in our country is a very promising business. Judge for yourself. According to some data, in Europe, about 80% of motor oils are bought by car owners directly at service centers, where they have it changed. Whereas in Russia everything is exactly the opposite. Only 10% of car owners buy oil at service centers, the remaining 90% take motor oil in cans and change it themselves. These are the kind of drivers we have, there’s nothing to be done, they trust only themselves.

Another positive aspect is the increase in the number of cars. Every year in our country, if you don’t lie, the vehicle fleet grows by 5-10%! That is potential clients is getting bigger and bigger. Everyone who is not too lazy gets behind the wheel. More and more women are joining the ranks of drivers.

Yes, by the way, women are the gold mine in this matter. I'll explain why. Stores selling bottled motor oil often offer free service to change the engine oil and filter, if these components are purchased in this store. This is very good marketing ploy, since 99% of women are not able to change the oil on their own (they won’t even unscrew the filter). Therefore, they will gladly go to such a store and become its loyal customers, the main thing is to lure them in before their closest competitor does.

And let me tell you, there are more and more competitors. Almost every town with a more or less normal population has shops selling bottled motor oil from barrels. Now they are actively skimming the cream while the market is not yet overcrowded.

Another pleasant fact is that the markup on bulk motor oil reaches 100 percent or more, especially on inexpensive oils. Today there are few retail goods on which such percentages can be marked up. Well, do you want to open a similar store in your city? Let's start with the premises for starting a business.

Selecting a room

Barrels with bulk motor oil take up a lot of space, so you will have to find a room with an area of ​​20-30 m2. Plus, you need a small warehouse of 10-15m2. One fact pleases me - it’s not for you children's store toys and investing in design here is clearly not worth it. Some do without repairs at all. Car owners are not whimsical people and will forgive you any shortcomings in the arrangement of the store, as long as they are not offended by the price. Renting such an area will cost, depending on the region, from 15,000 rubles per month.

Geographic location is also not particularly important. This could be a roadway in the city, or even a residential area. Believe me, the client will find you everywhere if you invest even a little in advertising and promotion point of sale.

Yes, you will also have to find a room for a free oil change and a couple of “labor hands” (if you plan to provide such a service). A regular garage may be suitable for this.

How much money do you need to invest to open a store selling bottled motor oil?

How much money do you need to start a business? Let's do the math. The first and main thing that should be in the store is barrels of bottled motor oil. We need a good assortment, at least 7-10 items, from expensive (elite oils) to cheap options. Lukoil motor oil in a 216 liter barrel wholesale price will cost 14,200 rubles. That is, one liter wholesale will cost about 65 rubles. Gazpromneft oil is even cheaper - 10,300 rubles per barrel of 216 liters. A more expensive option, ELF Evolution oil, will cost 40,000 rubles per barrel of 216 liters or 185 rubles per liter. The prices for Castrol, Shell helix and Mobil are approximately the same.

So we buy:

• 5 barrels of inexpensive oil ~ 70,000 rubles;
• 5 barrels of expensive oil ~ 200,000 rubles.

The total is 270,000 rubles, which we spend on buying bottled oil. To begin with, this will be “behind the scenes.” Next, to expand the range, we must buy regular oil in canisters of 2, 3-5 liters. Because there will be clients who won’t want to take “draughts.” We are special shop and should take assortment! This will cost another 50,000 rubles.

Then we must purchase related products, those that can be purchased along with the oil: flushing oil, brake fluid, antifreeze, additives, auto chemicals, filters, spark plugs, etc. Trading such goods can significantly increase the store's turnover. The purchase of related products will cost at least 100 thousand rubles.

Thus, according to our calculations, it will be necessary to allocate at least 420 thousand rubles to create an assortment of goods. But that's not all the costs. We need display cases for displaying goods - another plus 20 thousand rubles, and perhaps minor cosmetic repairs to the store and other expenses - 30,000 rubles. That is, to open a store you will need to allocate about 500 thousand rubles.

In addition, starting costs can be reduced by purchasing motor oil for sale. There are companies that are ready to give away oil with a deferred payment for several months or even until the moment of sale. It’s up to you to decide, but starting this way can be two or three times cheaper!

Which OKVED code to indicate when registering a business selling motor oil in bottling

To trade motor oil, it is enough to register a regular individual entrepreneur in the local tax service. This case costs 800 rubles in state duty and takes 5 working days from the date of submitting documents for registration to the tax office. There will be no problems with this. When filling out the application, indicate OKVED 50.50 “Retail trade in motor fuel.”

Which taxation system to choose for a store?

This activity is not subject to licensing, which is good news. The only subtle point is that motor oil is an excisable product, so the use of UTII (imputed tax) is not allowed. And this is the most profitable special tax regime for shopping facilities. Therefore, you will have to use a different taxation system - the simplified tax system, or in common parlance “simplified taxation”. You will have the choice of calculating tax at either a rate of 6% of revenue or 15% of profit. Will have to install cash machine in the store and register it with the Federal Tax Service. However, like UTII, the simplified tax system exempts from payment of income tax, VAT and property tax of the organization.

Recruitment

You will have to “sweat a little” to find adequate sellers for the store. Not only do you need someone with sales experience, but you also need a salesperson who understands cars. It is very important that he can speak the same language with customers. Not to mention knowledge of the motor oil market, the popularity of certain motor oils among car owners, etc. This is not even discussed. A lot of customers come to such a store for good advice, for advice and even for a heart-to-heart conversation, like: “I filled it up with brand N oil, and a month later my engine seized up... well, that’s okay, it happens. Recommend something reliable for my ten..."

Ultimately, it is the seller who will make money for your store. Try to motivate the employee as much as possible. Don’t skimp on your salary; give him a small salary, but a good percentage of his daily earnings.

Based on the results of the on-site inspection, additional taxes were assessed on the individual entrepreneur according to common system taxation. The basis for this was the unlawful application of the taxation system in the form of UTII in relation to the retail sale of motor oils for diesel and (or) carburetor (injection) engines. Individual entrepreneur I did not agree with this decision and went to court.

In turn, the arbitrators indicated that, according to paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, the “imputed” types of activities include:

• retail trade carried out through shops and pavilions with an area trading floor no more than 150 sq. m for each trade organization facility;
• retail trade carried out through stationary facilities trading network that do not have trading floors, as well as non-stationary retail chain facilities.

Based on Article 346.27 of the Tax Code of the Russian Federation, retail trade for the purpose of paying UTII is understood as entrepreneurial activity related to the trade of goods (including in cash, as well as using payment cards) on the basis of contracts retail purchase and sale. At the same time, to this species activities do not include, in particular, the sale of excisable goods specified in paragraphs 6-10 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation.

According to subparagraph 9 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation, motor oils for diesel and (or) carburetor (injection) engines are recognized as excisable goods.

Thus, the sale of motor oils for diesel and (or) carburetor (injection) engines does not belong to “imputed” retail trade.

The arbitrators found that during the audited period, the entrepreneur traded auto parts and related materials for cars through a stationary retail chain facility with a sales area of ​​less than 150 square meters. m, and paid UTII.

In addition, the entrepreneur purchased canisters of excisable motor oil of various sizes (1, 4, 5, 10, 20 and 30 l), which were subsequently sold.

Invoices were drawn up for the sale of goods. Sales data was reflected in monthly commodity and cash reports. The total amounts received from the sale of goods, including motor oils, reflected in these commodity-monetary reports correspond to the amounts indicated in the invoices.

Thus, the judges in the Resolution of the Federal Antimonopoly Service of the North-Western District dated September 20, 2013 No. A05-12304/2012 came to the conclusion that the income of an entrepreneur from the retail sale of motor oils is not income received from activities subject to UTII. Therefore, the solution tax office on the additional assessment of taxes under the general taxation system is legal.

This statement fully applies to motor oil, which is sold everywhere: in stores and simply at street stands, at gas stations and service centers.

However, now trade in such products has received a new format, namely sales of motor oil (motor oil) for bottling. Clients immediately saw the benefits of such an acquisition. They consist not only in an attractive price and decent quality of products, but also in Free oil change options, which is provided by retail outlets whose specialization is the sale of bottling oil.

Bottled oil trade: assessing the attractiveness of the business

IN Russian realities bottling of motor oils is considered quite promising direction. As a comparison, you can look at Western countries. There, about 80% of motor oils are purchased by car owners at branded service centers, where they are immediately replaced. In our country, the situation is the opposite: only 10% of car owners buy and change motor oil at service centers, while the remaining 90% buy it in cans and then change it themselves.

It is also worth noting that the markup on motor oil, when sold in bulk, can be 100% or higher, especially for oils of inexpensive brands. Agree that there are now quite a few products whose retail sale allows for such markups.

Of course, another positive point is the constant increase in the total number of cars (according to statistics, by 5-10% annually). This greatly increases the number of potential clients and many of them are women. It is women who are the gold mine in this business, since outlets that sell bottled motor oil quite often offer customers who buy their products a free oil and filter change in their car. This marketing ploy is very successful, because most women are simply not able to make such a replacement on their own. So it turns out that car enthusiasts will be happy to come to your store, and the main thing here is to attract their attention before a competing company does.

Regarding competitors: there are more of them in this business every year and in almost every city there are already stores that specialize in selling motor oil for bottling from barrels. However, it is too early to say that the market in this area is overcrowded.

Business premises

The minimum area of ​​the room must be 25-30 m², since oil barrels take up quite a lot of space. You will also need a warehouse (area from 10-15 m²). Depending on the region, rent suitable premises will cost from 15 thousand rubles per month.

However, you should not invest heavily in interior design. It is enough to carry out minor cosmetic work to make the store look neat, although some merchants do without any repairs at all.

The location of such a retail outlet is not of fundamental importance. You can stay either close to the road or in residential area. The consumer will be able to find you on their own; all you need to do is spend a little money on advertising your future store.

Additionally, you should find a room where you will carry out free replacement of the oil purchased from you and a technician who will do this. For this purpose, you can try going to a regular garage.

Amount of required investment

For the normal functioning of the store, you will need to purchase motor oil in barrels (7-10 varieties), including both expensive and affordable brands. It is better to start by purchasing 5 barrels of inexpensive oil (total cost 70 thousand rubles) and 5 expensive ones (total cost 200 thousand rubles).

To expand the offered range, you should also purchase standard cans of motor oil, since customers will come who want to purchase just that. You will have to spend about 50 thousand rubles on this.

An additional cost item will be the purchase related products(filters, flushing oils, brake fluid, spark plugs, antifreeze, additives and other auto chemicals). About 100 thousand rubles will be spent on this, but the presence of such goods can significantly increase the turnover of a retail outlet.

Consequently, it will take about 420 thousand rubles to create a decent assortment line for the store. To the main costs you need to add another cost commercial equipment(about 20 thousand rubles) and expenses for carrying out (if necessary) cosmetic repairs in the premises (30 thousand rubles).

Thus, the total cost of opening a store will be about 500 thousand rubles. This amount can be significantly reduced if you can buy motor oils for sale or with deferred payment.

Required Documentation

To trade in motor oil, you must open an individual entrepreneur (800 rubles and 5 working days) indicating the OKVED code 50.50 (“retail trade in motor fuel”).

This type of activity does not require licensing, but it is worth considering that motor oil belongs to the group of excisable goods, which excludes the use of UTII. It will be possible to use a simplified taxation system in the form of 15% of profit or 6% of revenue (your choice).

You will also need to install a cash register, which must be registered with the Federal Tax Service.

Personnel search

To work in a store, you should not just look for a person who has experience in sales, he must have a good understanding of both motor oils and cars in general. At the same time, it is desirable that the future seller has good communication skills and can speak with any of the clients in the same language, while giving practical advice.

You can motivate a salesperson by assigning him a small salary and a bonus, which will be a good percentage of the store’s revenue.

The organization is engaged in repairs Vehicle. Applies UTII. The organization also deals with the replacement of motor oil, including its sale. Opens new OKVED 50.5 "Retail trade in motor fuel". Can an organization apply the simplified tax system for a newly opened type of activity, but leave the repair of vehicles to UTII? From what time can an organization begin to apply the simplified tax system for a new type of activity? Can an organization not use cash registers, but issue BSO (the service is provided only individuals)

Tax legislation establishes that motor oils are excisable goods. Accordingly, the sale of motor oil must be taxed under the general taxation regime or the simplified tax system, therefore, an organization selling motor oils in mandatory must use cash register technology.

The rationale for this position is given below in the materials of the Glavbukh System vip version

1. letter of the Ministry of Finance of Russia dated April 23, 2010 No. 03-11-11/112

“Question: An individual entrepreneur asks to consider the issue of paying double tax. The individual entrepreneur is engaged in the trade of auto parts (pavilion) and pays a single tax on imputed income from the total area of ​​the pavilion. Also, the individual entrepreneur has to pay another tax, simplified, on the sale of motor oils, which he cannot exclude from the assortment in his store, since the consumer will suffer. Tax authorities They explained that motor oils do not qualify for the single tax and therefore we have to pay a simplified tax. Couldn't it really be possible to make an exception for such small car shops that sell motor oils at retail in small quantities?

The Department of Tax and Customs Tariff Policy has reviewed your letter received from the Federal Tax Service of Russia and reports the following on the issues outlined in it.

In accordance with Article 346_26 of the Tax Code Russian Federation(hereinafter referred to as the Code) taxation system in the form of a single tax on imputed income for individual species activities can be applied by decisions of representative bodies of municipal districts, city districts, legislative (representative) bodies state power federal cities of Moscow and St. Petersburg in relation to species entrepreneurial activity established by paragraph 2 of Article 346_26 of the Code.

At the same time, please note that paragraph 2 of Article 346_26 of the Code contains an exhaustive list of types of business activities in respect of which the taxation system in the form of a single tax on imputed income can be applied.

Entrepreneurial activity in the field retail according to paragraph 2 of Article 346_26 of the Code, it is subject to transfer to the taxation system in the form of a single tax on imputed income.

At the same time, according to Article 346_27 of the Code, retail trade does not include, in particular, the sale of excisable goods specified in subparagraphs 6-10 of paragraph 1 of Article 181 of the Code.

Subparagraph 9 of paragraph 1 of Article 181 of the Code establishes that motor oils are excisable goods.

Thus, the Code does not provide any grounds for transferring entrepreneurial activity in the retail sale of motor oils to the taxation system in the form of a single tax on imputed income.

Accordingly, the specified business activity must be taxed under the general taxation regime or can be transferred to a simplified taxation system, subject to the provisions of Chapter 26_2 of the Code.”*

I want to open a store (individual entrepreneur without employees) selling auto parts and motor oils. I decided to use UTII for the area of ​​technical specifications (for auto parts) + simplified tax system for income (for motor oils). According to the new law I will establish online cash register with fiscal storage. The store will have only one sales department (cash desk). When selling motor oils, I will punch a receipt through the cash register, and when selling spare parts, only through the program and issue sales receipt. Therefore, the following questions arose: 1. Is it even possible to work like this? 2. Should KUDiR record only income from the sale of oils? 3. Do I need to keep any other reports? Thank you very much in advance!

Maxim Pravdin

When trading such similar goods, it is necessary to combine UTII and simplified tax system only if some of your clients will legal entities. For them, selling on UTII is not allowed. If the clients are only individuals, then there is no point in combining modes. You need to choose one with minimal load. You can calculate UTII for yourself using our calculator. Compare this amount with the estimated tax on simplified tax system Income (6% of revenue).
An additional advantage of UTII is that until July 1, 2018, the cash register does not need to be installed. If you require an individual calculation of your tax burden, you can get it here. The service is free.

Maxim Pravdin

Yes, indeed, when answering the question, they did not take into account that motor oil is an excisable product and cannot be sold on UTII. You are right, in your case you will have to combine the two modes if you consider this beneficial for yourself.
It’s possible to work this way (i.e., combine trade in oils on the simplified tax system and spare parts on UTII in one area). In one of the letters of the Ministry of Finance (dated February 24, 2011 N 03-11-11/43) a similar question was considered and the following answer was given: “In this regard, when carrying out business activities in the field of retail trade on the same area of ​​the trading floor auto parts, subject to a single tax on imputed income, and business activities for the sale of motor oils (excise goods), taxation of which is carried out within the framework of a simplified taxation system, should be taken into account when calculating the amount of a single tax on imputed income total area trading floor." That is, you will have to pay UTII tax on the area of ​​the hall, although you will only sell spare parts in this mode.
As for reporting, according to UTII you simply submit a quarterly declaration based on the area of ​​the store. No other documents are kept to confirm income in this mode. You enter only income from the sale of oils into KUDiR, and reflect them in your declaration.
In addition, due to separate accounting of UTII and simplified tax system, you need to develop and approve an accounting policy