Optimal taxation when providing services to the population


There are several classifications according to which codes are assigned to entrepreneurs and companies. Since 2021, they have undergone major changes; if you want to qualify for UTII, then you need to pay attention only to the modern classifications OKVED2 and OKPD2. A serious problem was the abolition of OKUN, because it was in this register that all the encodings of enterprises providing household services were collected. Now applicants for UTII need to check a special list, otherwise instead of a single tax they will pay a general one.

Fines for non-compliance with consumer services rules

For violation of the rules, Rospotrebnadzor fines under Art. 14.4 Code of Administrative Offenses of the Russian Federation. Fines: for individual entrepreneurs from 10,000 to 30,000 rubles, for LLCs from 20,000 to 50,000 rubles.

Typically, entrepreneurs find seemingly minor errors in their services. But from a legal point of view, these are violations of the rules.

The master did not perform a biological test of hair dye on the client’s skin. The woman received a chemical burn, and the entrepreneur received a fine of 10,000 rubles and a writ of execution to pay compensation for damages of 26,000 rubles - case No. A29-13733/2016.

A client complained to Rospotrebnadzor about a furniture salon. The real reason is unclear, but formally the woman did not like the fact that there was no consumer corner in the salon. Fine - 10,000 ₽ - case No. A56-6531/2017.

The businessman did not include in the contract with the customer what the phone repair consisted of. A dispute arose and a complaint to Rospotrebnadzor. As a result - a fine of 15,000 rubles - case No. A08-15290/2017.

There are also other fines and negative consequences if something goes wrong between the contractor and the client. We wrote in detail about delays in the provision of services, poor quality and the lack of an acquiring terminal in a separate article.

Responsibility for violations of consumer rights

Rospotrebnadzor finds violations of rules based on consumer complaints. In response, department employees conduct unscheduled inspections and test purchases of entrepreneurs. What is useful to know about this - also look at our articles.

Product Description

The main idea of ​​this type of business is that not everyone has the opportunity, time or skills to do housework. Numerous families are busy earning money, and they prefer to spend their free time on vacation rather than on household chores. Therefore, fixing a faucet, repairing an outlet or replacing an electrical cable can be endlessly postponed “for later”, and ultimately become a stumbling block and the cause of accidents.

Single women and elderly people are also unable to carry out even minor housework on their own, not to mention taking out bulky trash, dismantling old furniture or replacing a bathroom. Service companies exist to solve these ordinary problems of the population.

General rules for consumer services

As promised, in simple language.

Information for clients about the contractor

There is a sign at the entrance to the performer's premises. On the sign: name, legal address and operating hours. For individual entrepreneurs, also OGRNIP, INN, registration date and name of the registering tax office.

How to install a sign without disturbing anything

If the contractor does not have premises and the work is traveling, for example, apartment renovation, this information is written in contracts and receipts.

When the premises are undergoing renovations, a sanitation day or the lights are turned off, the performer posts an announcement about the dates and times during which he will not work.

Information for clients about services

Before ordering a service, the contractor informs the customer:

— what services it provides with a price for each;

— what materials are used and the price for each;

- term of provision;

- if important - the name and qualifications of the performer, for example, a yoga instructor;

— warranty period for the result of work.

There is no strict requirement in what form the contractor tells clients about the services.

The list of services, prices and other information can be communicated to consumers as is customary in your field. In hairdressing salons they hang signs with a list of cosmetic procedures. Builders provide a guarantee for the work in the contract. In fitness clubs, the names of trainers appear in the class schedule. The main thing is that your client must know this information. Otherwise it is a violation.

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Consumer Corner

The consumer corner is a collection of documents and information for clients. Regarding household services there should be:

— printed Law on Consumer Rights and Rules of Consumer Services;

- copy of the license - if available;

— book of reviews and suggestions;

— address and telephone number of the local Rospotrebnadzor;

— sample contract and receipt for services;

— information about benefits for certain clients, for example, students.

Jewelers are required to hang in the corner a notice of inclusion in the register of the Federal Assay Office.

How to design a consumer corner

Why is a book of complaints and suggestions needed?

A catalog with product samples is also posted somewhere in the room if the service has a material result. So that the client can see what he will receive. How to fulfill this requirement depends on the imagination of the entrepreneur.

How to draw up an agreement with a client

The service agreement is drawn up in the form of a standard document on a sheet of paper with the signatures of the parties or in the form of a receipt. You guessed it, it depends on how it is accepted in your field. And when a client receives a service right here and now, for example, a manicure, a receipt or ticket is enough.

One copy of the contract is given to the customer.

The following must be written down in the contract and receipt:

- who is the performer: name, legal address, for individual entrepreneurs - name, OGRNIP, INN, registration date;

— what the service consists of, what is included in the work and a description of the result;

— price;

— duration of service provision and individual stages;

- an accurate description of the material or consumer item being worked with;

- the price of the consumer's item;

- what is the current state of payment: debt, paid in full, advance payment - with the exact amount;

— date of receipt of the order;

- guarantee period for the result;

— the name of the employee who accepted the order.

It happens that a client takes an item to a studio or repairs, and then loses the receipt. In this case, the contractor is obliged to issue an order based on a written application from the client and a passport. You cannot charge money for storing an item or “fine” it for losing a receipt.

If you need an estimate for work

When the work is complex, multi-stage or expensive, an estimate is prepared for the contract. You will also have to make an estimate if the customer requests it.

The estimate is firm and approximate. If you know that the cost of your work cannot be calculated in advance, write in the estimate that it is approximate.

How to work with a client under a contract

The firm estimate is changed only in the event of force majeure, for example, a significant increase in the cost of imported material. But in reality it is almost impossible to do this.

With a rough estimate, the cost of the work can be increased if the campaign requires additional work or new materials. But the customer’s consent must be obtained. If the client does not agree to pay more, the contract is terminated. In this case, the performer receives money for what he managed to do.

More details about the estimate are in Art. 33 of the Law on Consumer Rights.

How does a client pay for services?

The contractor informs the customer in the contract or receipt how to pay for the service: in advance, after the service, for each stage, in installments. The same goes for paying for material if it is provided by the performer.

You cannot provide services that are not approved by the client and ask for money for them.

Terms of provision and quality of services

The total duration of the service is written down in the contract. If necessary, they break the service into stages, then a deadline is also written for each. For delay, the contractor pays a fine and compensates for losses.

Quality level - as agreed with the client or as is customary for such a service. There are no threads sticking out in a sewn dress, the hair is dyed evenly, the kitchen table does not wobble.

After the service, a note is made in the contract about the actual date of its provision.

Consumer complaints regarding poor quality services

Place of service

The service can be provided not only at the performer’s premises. For on-site services, for example, cleaning an apartment or a photo shoot in the park, the exact time of arrival of the employee is written in the contract. In this case, the client must be at home or come to the meeting on time. If something goes wrong because of the customer, they pay for the service in full.

How to work with a customer under a service agreement

Working with your own material

When a performer has his own material, it must have a quality certificate and a declaration of conformity. This applies to fabrics, shampoos, hair dyes, and building materials. The client has the right not to pay for a damaged service due to poor material.

Working with client material

The performer professionally understands the quality of the material he works with. Therefore, when the client brings his material, the performer checks whether it is suitable.

If the material is not suitable, the performer immediately and preferably informs the customer in writing about one of the following:

— the material is unsuitable for work;

— from this material it will not be possible to make what the client asks (sew, build);

— you can work with this material, but it will take more time than originally agreed.

The contractor immediately gives the client a deadline to replace the material or choose another service.

The customer does not agree or did not replace the material - the service may not be provided. But then you have to return the money immediately.

If the client insists on this particular material, product or service that is not suitable for him, the contractor is relieved of responsibility for quality. It is only important to keep a written warning from the client in case of a dispute.

The remaining material after the service is returned to the customer or purchased.

Customer material is damaged

Anything can happen in the work of entrepreneurs. If the contractor loses or damages the client’s material, he buys a new one with his own money within three days and does the job again.

When such material cannot be purchased, the client is paid twice the cost of the damaged item. Therefore, keep track of what price the client indicates on the receipt.

The client changed his mind

The customer has the right to refuse the service at any time, paying for what the contractor managed to do.

But the contractor can refuse the client only by paying all his expenses, for example, overpayment to another bathroom tile specialist.

How to deliver the result to the client

The customer accepts the result within the time period specified in the contract, or as is customary due to the nature of the service.

The client must report any visible defects immediately. The contractor writes them down in the act or receipt. They immediately stipulate how and in what time frame the service will be completed.

For hidden defects, the customer makes claims during the warranty period. If it is not there, within two years and five for real estate.

The client is missing

When the client does not come for the order, the contractor invites him in writing for acceptance within a specific time frame.

If the client still doesn’t come, the contractor waits two months and sells the result of the work. He takes a reward from the proceeds. The remainder is deposited with the notary in case the person comes to his senses. Hardly anyone takes the deposit rule seriously, but we cannot remain silent about it

Results

In order to transfer household services to UTII, you need to study local regulations to see if this special regime is established in your territory for this type of activity and familiarize yourself with the government list of household services to see if it contains the code for your type of activity.
If legal acts allow it, you can register as a UTII payer. The tax must be calculated based on a physical indicator, which for household services is the number of personnel involved in their provision. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Rules for individual areas

The rules for consumer services contain some specifics regarding individual services. That's the main thing.

Sewing shoes and clothes

The product is sewn according to the client’s sample or sketch. The sample can be changed at the request of the client. What exactly was changed in the heel, style or fittings is written down in the contract. So that there are no complaints later.

If they are sewn from fur, the skins are marked in the presence of the client.

Dry cleaning

When an item is taken to dry cleaning, the following is written on the receipt:

- color of the item;

— fibrous composition;

— completeness;

- what accessories are available;

— jambs that definitely cannot be removed with chemicals;

— what additional services the client ordered, for example, antistatic treatment.

Workers look at the marking tape to see what can be done with the item. If the tape is cut, negotiate with the client.

A dry cleaning worker can cut off the fittings so as not to spoil them. And sew on the removable parts so they don’t get lost.

Repair of household appliances

When the customer is given an order, the product is turned on and shown that everything is working.

Furniture manufacturing and repair

When the customer accepts the work, he is obliged to check the item’s compliance with the sketch or drawing. Otherwise, the performer is relieved of responsibility for inaccuracy.

Salon

All instruments are disinfected.

Before working with each client, technicians wash their hands with soap.

Each client receives a clean or disposable towel.

Before dyeing hair, the master makes a biological test of the client’s skin for sensitivity.

Jewelry making and repair

The receipt contains a list of work and an exact description of the precious stones. The client signs the receipt.

For the precious metals brought by the customer, the sample is determined.

The performer puts an imprint of the name on the jewelry made from precious metal.

After repairs, the jewelry must retain its hallmark.

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PS We understand that rules are often impossible to follow

Household service rules are designed for different services and different people. They do not provide for the nuances of each activity. It’s hard to imagine a photographer who warns a client in writing that such an idea for a photo shoot is tasteless and he is not responsible for the result. Or an apartment renovation specialist who carries with him a book of reviews and suggestions.

But in our opinion, the rules must be followed to the extent possible when providing a specific service. Rules are a pattern of activity, a guideline. Otherwise, there is a risk of sooner or later running into a quarrelsome client or a principled Rospotrebnadzor inspector.

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