Retail trade of spare parts for cars type of taxation

Taxation of an auto parts store

Activities in the retail trade of auto parts are subject to special taxation regimes:

Simplified taxation system (revenue limit 60 million rubles per year)
A single tax on imputed income

Comparison of the types of taxes paid by an entrepreneur on UTII and on the simplified tax system.

When switching to preferential tax regimes (USNO, UTII), the entrepreneur is exempt from paying other taxes.

Similar materials that may interest you:

Choosing a tax system for a car service center

Opening a car service center, like any other business, involves solving a number of mandatory legal and administrative tasks. It all starts, as a rule, with choosing a form of ownership (individual entrepreneur, LLC) and taxation regime. The latter is worth talking about in detail.

The profitability of a business depends to a certain extent on the correct choice of taxation system. Exorbitant taxes can ruin any startup. Let's figure out what taxation regimes a car service can use and which one will be more profitable in a particular case.

Available taxation systems: OSNO

A modern car service can use one of three modes:

general system (with variations);
simplification (of the first or second type);
imputation (UTII);
patent.

OSNO, or traditional taxation, provides the opportunity to work:

without VAT;
VAT included.

They have significant differences. The general VAT regime provides a car service center with the widest possible range of opportunities for providing services, developing and expanding its sphere of influence in the future. In particular, this regime does not provide restrictions on:

revenue;
number of employees;
selection of suppliers, contractors;
customer service.

A car service center can work on OSNO with VAT with individuals and legal entities. Moreover, in the first case, when providing services, you don’t have to use CCP. Current legislation allows the replacement of electronic checks with standard strict reporting forms. The main advantage of this regime, along with the absence of restrictions, is the possibility of suspending activities without excluding the entity from the Unified State Register of Legal Entities and without significant tax costs. OSNO allows you to minimize taxation in the absence of financial and business transactions. But the system also has disadvantages. The tax burden of an operating car service center is quite large. And accounting services will not be cheap due to the complexity, scale, and specifics of accounting.

OSNO without VAT differs from the previous system by the presence of a revenue limit (2 million per quarter). Otherwise, everything is the same: work with individuals and legal entities (with the latter - only using a cash register, a current account), minimal tax burden when activities are suspended.

USN for car service

Simplification for car service is available in two versions:

income minus expenses;
income.

The regime has many advantages, from optimization and simplification of accounting to reduction of the actual tax burden. A simplified car service can work with individuals and legal entities. Payments can be made via cash register (when selling auto parts, the use of an online cash register is mandatory), or by bank transfer (using a current account). Individuals may be issued standard BSO (when providing auto repair services).

Both versions of the tax regime have the same restrictions:

by number of employees (maximum 100 people);
by annual revenue (60 million).

As for the specifics of the simplified versions, the tax is calculated more easily on “Income”, and it can also be reduced by the amount of insurance premiums.

Car service on UTII

Many aspiring businessmen choose imputation. This mode benefits from the extreme simplicity of tax calculation and accounting. The latter is virtually absent within this tax regime. Tax calculation is done centrally. The determining factor here is the number of employees in the service center. Important point: UTII is a prepaid tax. Its amount may be reduced by insurance premiums.

As for restrictions, there are few of them. One of the main ones is the number of employees. Maximum car service center on UTII can employ up to a hundred people. There is no revenue limit. Actual income is not taken into account when calculating tax. UTII is calculated taking into account potential income.

This tax regime can be beneficial if the car service mainly serves individuals and has a good client portfolio that ensures no downtime. UTII does not provide for the possibility of minimizing tax expenses in the actual absence of financial and economic transactions.

The tax regime allows you to save on accounting. It is completely unnecessary to hire a staff of accountants for a car service center on UTII. You can get by by collaborating with a specialist remotely. And if you want to minimize risks and receive guarantees of service quality, order accounting and support from a specialized outsourcer.

Patented car service

The patent system is a profitable option for an individual entrepreneur. This tax regime is not available to legal entities.

The cost of a patent is calculated per 1 car service employee. Accordingly, the larger the state, the higher the tax costs. The maximum number of employees is 15. As for turnover restrictions, the limit here is 60 million rubles. in year. A patent is issued for a maximum of one year.

As for the services that an individual entrepreneur on a patent can provide to consumers, everything is standard here:

vehicle repair;
repair of motor vehicles;
repair of equipment and machines.

An entrepreneur can work either on his own or on rented space. The same, by the way, applies to organizing the functioning of a car service station under other taxation regimes.

How to minimize tax expenses?

Every car service, both large with a large staff and small, founded by one car mechanic, is interested in minimizing tax expenses. If the former will inevitably have to spend money on tax optimization, a previous accounting audit, etc., then the latter can save in a simpler and, importantly, legal way.

It is most convenient to work independently as an individual entrepreneur. Yes, and with a small staff of 3-10 people, too. In this case, UTII may become the optimal taxation regime. With it, a car service can:

provide repair and tuning services for vehicles;
sell spare parts.

If optimization of tax expenses is relevant, it is irrational to carry out the sale of spare parts as a separate line item in accounting. It is better to include them in the cost of services. Strict reporting forms indicate the name of the service (gearbox repair, for example) without mentioning the spare parts used. This allows you to avoid paying sales tax separately.

To reduce UTII you should use the appropriate option. The scheme works simply: the individual entrepreneur pays quarterly insurance premiums and reduces the basic tax by this amount.

If a car mechanic works alone and wants to pay minimal taxes, it makes sense to choose a patent. Annual tax expenses under this regime are approximately 20% lower.

What to do if it is difficult to decide on your own the form of business registration and tax system? It is worth consulting with specialists in the relevant field. But it is better not to take into account the advice of friends and acquaintances. What works for your neighbor may turn out to be extremely unprofitable for you.

Methodology for calculating taxes for an auto parts dealer

Let's look at the procedure for calculating taxes: USTV and simplified tax system

How is UTII calculated for an auto parts store?

The calculation of the tax amount for UTII is calculated using the following formula:

Physical indicator * Basic profitability * K1 coefficient * K2 coefficient * Tax rate

A physical indicator in the retail trade of auto parts is the area of the sales floor in square meters.
Basic income is 1,800 rubles per month (set by the government).
K1 is a deflator coefficient, established by the Ministry of Economic Development of the Russian Federation for the calendar year.
K2 is an adjustment coefficient of basic profitability that takes into account the totality of the features of doing business. Established by municipal authorities at the location of the business.
UTII tax rate: 15%

An entrepreneur, when calculating the amount of tax on UTII, has the right to reduce the amount of calculated tax by the amount of social contributions made from the wage fund of employees, but not more than 50% of the calculated amount of UTII tax.

Calculation of the simplified tax system for a car parts store

The calculation of the amount of income tax under the simplified tax system is calculated using the following formula:

Revenue * Expenses * Tax rate

Revenue - Revenue from spare parts trading activities
Expenses - Expenses associated with the activities of trading spare parts. You can familiarize yourself with the procedure for determining expenses in the Tax Code of the Russian Federation. Article 346.16
Tax rate: 15%

Where to start opening an online auto parts store

We are faced with the task of launching a website for a locality of 500 thousand inhabitants (potentially with regional coverage), the monthly turnover of which will be 0.5 - 1 million rubles. Let's divide the project into stages and consider the features of each of them.

Step one: select the main sales areas

Yes, the first thing you should focus on is specific customer orders, but it is also advisable to take some groups of products as the main ones, for example, focus on batteries or body parts, and optimize catalogs for them. It is better to give preference to those components that are most often searched for in search engines, as well as those that cost the most.

In this case, you will receive more targeted conversions and profit during sales (due to the markup).

Afterwards, as you develop and your income increases, you can expand the range - start offering other, less profitable car parts (or related products) for you. But you should start with the “locomotives” of sales, thinking about where you will get them from.

Step two: select suppliers

In large and medium-sized settlements, there are almost certainly offline companies that receive goods for cars in bulk. You should work with them, giving preference to those whose warehouses are as close to you geographically as possible - so that the components ordered by customers are quickly delivered to you.

You also need to formalize cooperation with those who operate on a nationwide scale: they have a franchise with a developed network and branches in various cities - so that they can fill all the niches that are relevant to you and promptly deliver what is only available in certain parts of Russia.

Step three: choose the OPF taxation system, accounting

In practice, an online auto parts store as a business will be profitable only when you give preference to current solutions on each of the three issues.

Organizational and legal form

It is most practical to register as an individual entrepreneur - when compared with an LLC, this status has a number of advantages:

you can freely manage accounts and all incoming income;
It is not necessary to do accounting in full (traditional) volume - it is enough just to maintain a mandatory cash book;
there is no need to submit reports to the pension and social insurance fund (if you are the only employee) - you only need to regularly pay the annual contribution, including thereby reducing taxes on UTII (Unified Tax on Imputed Income);
registration is several times cheaper, plus there is no need to pledge the authorized capital;
administrative responsibility is minimal.

Yes, an LLC may seem like a more fashionable solution, but it is irrational to overpay “for style” at the stage of creating a business; it’s easier to do it later, already receiving a stable income.

Taxation

Your site will be subject to the UTII regime in all regions, excluding Moscow. In it, you will have to choose between the simplified (STS) system and the classic (KSNO), but since the second is irrelevant for retail trade, in practice only the first will remain.

There are two options for rates according to the simplified tax system:

6% of the total profit remaining on the accounts is unprofitable, because it “eats up” almost the entire margin;
15% of the difference between income/expenses (but not less than 1% of working capital) - this is more convenient, since expenses for rent, accounting and legal support, advertising, labor fund can be included in the losses (of course, all of them must be documented ).

Already knowing how an online auto parts store works, we can note that orders with online payment will be at most 20-25%. The rest - in cash or through a bank, and all because of the still existing distrust of the target audience towards new brands. But with the acquisition of reputation, the situation will change.

If all mutual settlements are direct, it is permissible to act in the UTII mode, which implies deductions in the amount of up to 2,000 rubles. But in its pure form it is unlikely, but in combination with the simplified tax system it turns out to be very real.

Accounting

In the process of carrying out entrepreneurial activities, it is necessary to calculate the amount of contributions, calculate salaries, expand and reduce staff, and create reports. You can solve these tasks yourself or entrust them to a specialist.

The first option is cheaper, but the second is much more reliable, especially since it can be made even more convenient by turning to outsourcers. Then you won’t have to hire an employee - it will be enough to conclude a contract with a responsible company, within the framework of which its professional will carry out all operations.

Step four: choose promotion methods

Attention, selling auto parts via the Internet as a business will be successful and profitable (in the long term) only if your offer can be easily found on the World Wide Web, highly appreciated and remembered well - in order to respond to it with an order and come back again exactly to you to purchase a new product.

To do this, you need to present yourself correctly, which is achieved by solving the following three tasks.

Creating a store website

It is necessary to implement a web resource with the following features:

1. Powerful engine - quickly processes requests from a large number of users at once. And at the same time, it easily loads all the content - so that the client does not wait, otherwise he will go to competitors.

2. A clear structure - with integrated catalogs, downloadable price lists and other tools that help a person navigate and purchase exactly what he needs.

3. Functional personal account - with order history, the ability to track purchases, delivery times and other options that simplify the life of the target audience.

4. Recommendation system – selecting similar products based on those already purchased, viewed, compatible.

5. Attractive design - in a corporate style, with a distinctly masculine spirit (most site visitors are representatives of the stronger sex), solid, without unnecessary elements.

6. Useful content - main sections with descriptions, component cards with comprehensive specifications, a thematic blog, photo and video materials.

7. Convenient feedback – call backs and/or online chat so that the client can find out the answer to his question; it shows that you care about your target audience and therefore attracts people.

8. Real reviews - they often motivate you to order more than the most colorful advertising; and it’s an incentive for you to provide high-quality service to the consumer so that he leaves a positive opinion about contacting you.

Selecting and purchasing a domain name

This is the unique address that your web resource will have on the World Wide Web. It is important that it is memorable and matches the name of the e-shop. You can register it on one of the specialized services.

Texts for the site

This content is a description of the online auto parts store, the goods and services it provides, and the terms of purchase. And it must be optimized for user search queries so that Yandex and Google robots can rank it highly in search results.

In general, you need to prepare content for the following sections:

Standard menu – Home, About us, Catalog, Search, Delivery conditions, Payment, FAQ, Contacts.
Pages with main categories, for example, batteries, body parts, wheels.
Brands of manufacturers or specific machines for internal cataloging.

To fill the web resource, you can hire copywriters as needed, hire a content manager to manage the project on an ongoing basis, or write all the texts yourself.

Step five: select the location of the point of issue and communication

The store’s online showcase, from which a representative of the target audience can pick up the order, does not have to be on the “red” line, because he does not need to additionally advertise the products. It is much more important that this premises be conveniently accessible by car and that it is located near a metro station or public transport stop. Its area can be small - 20-30 m2, the main thing is that it is divided into a warehouse, a work area for managers and a point of sale.

In terms of communications, it is important to take care of the availability of the following means of communication with the target audience:

Stable and high-speed Internet so that your e-shop is available 24/7; At the same time, it is important to understand that its cost for an individual entrepreneur is at a higher rate (compared to an individual).
IP telephony – for convenient and cheapest calls throughout Russia through a virtual PBX, with the ability to record conversations, call number identification, and an answering machine.
Modern computers and related office equipment - this equipment can be either new or used; the main thing is that it is powerful and reliable to ensure the round-the-clock operation of your web resource.

It is also important to take care of the availability of furniture at the point of delivery - tables, bedside tables, cabinets, chairs for managers, shelves for components, chairs for visitors - a sign with a work schedule, an information board.

And a separate expense item is software that will simplify the operation of the online store. For example, this could be the Courier software from Cleverence, which automates the process of ordering goods using a tablet, smartphone, terminal and is aimed at delivery service employees.

Step six: choose a promotion and advertising method

As part of your development strategy, you can use one of the following tools, several or even all of them at once.

Promotions, discounts, sales

Make special offers to your clients - on weekends, on holidays, and so on - people love to save money. This can also include sweepstakes and competitions.

Such actions will attract more customers, which will ultimately compensate for possible lost profits, and will also help you distance yourself from your competitors and show that you are more generous and better than them.

Groups on social networks

Lead your community on VK, Facebook or OK, communicate with subscribers there, answer questions and ask them yourself. This way you will successfully promote your brand, using the natural interest of your target audience in cars, and you will be able to increase the trust of your target audience.

contextual advertising

Create ads - of course, not for all components, if there are many of them, but for the best-selling ones - and let them contain the most frequent queries, set the click price wisely, and enable geotargeting. Does it seem too difficult? Then spend money on agency services, but such a powerful tool simply needs to be used - marketing campaigns are the key to effective promotion.

Offline promotion

It is also important to place your offers on billboards and billboards located in places visited by the target audience, that is, at gas stations and service stations, near roadside eateries and on highways. And don’t be afraid of specific prices and benefits - let people compare and understand that it’s more profitable to contact you than someone else.

An example of choosing a taxation system for a car shop

Next, using a specific example, we will analyze what taxation system

Type of activity: Retail sale of spare parts
Location: Lipetsk
Store area: 740 sq.m. incl. sales area 440 sq.m.
Revenue: 4.8 million rubles.
Expenses 4.2 million rubles. (payroll deductions 130 thousand rubles)
Profit: 0.6 million rubles.
Basic income: 1,800 rubles
K1 coefficient for 2012: 1.4942
K2 coefficient for 2012: 0.8 (i.e. 1.8)

1. Calculation of the tax base: 440 sq.m. * 1,800 rub. * 1.4942 * 1.8 = 2.13 million rubles.

2. The estimated tax amount is 2.13 million rubles. * 15% = 319 thousand rubles.

3. We reduce the amount of tax by the amount of social contributions: 319 tr. – 130 tr.

3. Amount of tax to be paid: 189 thousand rubles.

1. Calculation of the taxable base: 4.8 million rubles. – 4.2 million = 0.6 million rubles.

2. Calculation of tax payable: 600 thousand rubles. * 15% = 90 thousand rubles.

As can be seen from the example, with such calculated indicators, it is more profitable for an entrepreneur to be on the simplified tax system , income minus expenses, saving 99 thousand rubles per month.

Type of activity: Retail sale of spare parts
Location: Lipetsk
Store area: 140 sq.m. incl. sales floor area 65 sq.m.
Revenue: 800 thousand rubles.
Expenses 700 thousand rubles. (payroll deductions 30 thousand rubles)
Profit: 100 thousand rubles.
Basic income: 1,800 rubles
K1 coefficient for 2012: 1.4942
K2 coefficient for 2012: 0.8 (i.e. 1.8)

1. Calculation of the tax base: 65 sq.m. * 1,800 rub. * 1.4942 *1.8= 315 thousand rubles.

2. Estimated tax amount

315 thousand rubles. * 15% = 47 thousand rubles.

3. We reduce the amount of tax by the amount of social contributions: 47 tr. – 23.5 tr.

4. Amount of tax to be paid: 23.5 thousand rubles.

1. Calculation of the taxable base: 800 thousand rubles. – 650 thousand rubles. = 150 thousand rubles.

2. Calculation of tax payable:

150 thousand rubles. * 15% = 22.5 thousand rubles.

Under such introductory conditions, an entrepreneur can be either on UTII or on the simplified , since the amounts of taxes payable are comparable, but taking into account the fact that tax accounting with UTII is much simpler, it is optimal to choose the tax system: UTII.

Using the knowledge gained, you can independently select the optimal taxation system for your own spare parts store .

Deadlines for filing tax returns:

Organizations no later than March 31 of the year following the expired tax period.

How much money does it take to open an auto parts store?

Yes, requests, budget, expectations and specific conditions may be different, but it is still possible to outline some general guidelines. So, the approximate level and cost items (note, in US dollars) for an online project in an average city look like this.

At the start:

redecoration of the pick-up point – 1200-1600;
registration of permits for conducting activities – 300-400;
equipping the office (warehouse) with the necessary equipment – 1000-1500;
organization of advertising – 150-200;
first purchase from suppliers – 7000-15000.

Monthly expenses:

premises rental – 200-500;
communal apartment - 30-100;
salary fund – 300-500;
advertising – 75-100;
transport and logistics – 50-70;
taxation – 150;
replenishment of supplies – 1500-2000.

Do you want to implement “Store 15”? Get all the necessary information from a specialist.

Thank you!

Thank you, your application has been accepted.

mrMashine 03 Jul 2021

Good afternoon. There is an online store and a physical one. There is a sale of oil (an excisable product, but I read that only producers are taxed)

The implementation will accordingly be via the Internet and in the real world, and from stock and to order.

I work alone. area 14 sq.m. Rent for an individual.

Which taxation system should you choose? I opened an individual entrepreneur a week ago and there is still time to apply for the transition to the simplified tax system or UTII

Do I need a cash register? Or can you use sales receipts with an individual entrepreneur stamp or something like that?

All questions for now

IrinaB 04 Jul 2021

Which taxation system should you choose? I opened an individual entrepreneur a week ago and there is still time to apply for the transition to the simplified tax system or UTII

As you probably know, retail trade can be transferred to UTII. An online store and the sale of excisable goods for the purposes of applying UTII do not apply to retail trade.

“ retail trade is a business activity related to the trade of goods (including in cash, as well as using payment cards) on the basis of retail purchase and sale contracts. This type of business activity does not include the sale of excisable goods specified in subparagraphs 6 - 10 of paragraph 1 of Article 181 of this Code , food and beverages, including alcohol, both in the manufacturer’s packaging and packaging, and without such packaging and packaging, in bars, restaurants, cafes and other catering facilities, unclaimed items in pawnshops, gas, trucks and special vehicles, trailers, semi-trailers, trailers, buses of any type, goods according to samples and catalogs outside the stationary distribution network (including in the form of postal items (parcel trade), as well as through teleshopping, telephone communications and computer networks ), transfer of medicines on preferential (free) prescriptions, as well as products of own production (manufacturing). Sales of goods and (or) public catering products manufactured in these vending machines through vending machines are classified as retail trade for the purposes of this chapter.”

Retail trade of spare parts for cars type of taxation

1. Calculation of the tax base: 65 sq.m. * 1,800 rub. * 1.4942 *1.8= 315 thousand rubles.

2. Estimated tax amount

315 thousand rubles. * 15% = 47 thousand rubles.

3. We reduce the amount of tax by the amount of social contributions: 47 tr. – 23.5 tr.

4. Amount of tax to be paid: 23.5 thousand rubles.

1. Calculation of the taxable base: 800 thousand rubles. – 650 thousand rubles. = 150 thousand rubles.

2. Calculation of tax payable:

150 thousand rubles. * 15% = 22.5 thousand rubles.

Using the knowledge gained, you can independently select the optimal taxation system for your own spare parts store .

Deadlines for filing tax returns:


The UTII declaration is submitted to the tax authority quarterly, no later than the 20th day of the first month of the following quarter.	The simplified tax system declaration is submitted once a year, individual entrepreneurs no later than April 30 of the year following the expired tax period.

Organizations no later than March 31 of the year following the expired tax period.

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choosing a tax system for auto parts

Hello everyone! I’m opening an auto parts and oil store, choosing a taxation system, considering the option of UTII, but since the area of the hall will be 50 square meters. and the coefficient for spare parts in our region is 1, then the payment per quarter is about 70,000 rubles, plus for the sale of motor oils you need a KKM and a USN system, which turns out to be expensive. I’m thinking about which option from the Usn to choose 6% or income minus expenses 15%. As I understand it, 15% is more profitable, but you need to confirm expenses, and the tax office does not take all expenses into account. So what is better to choose for a beginning entrepreneur Usn 6% or Usn 15%? or are there other better options?

There are only 2 systems: OSNO (this includes VAT and you definitely don’t need it) and simplified tax system. STS – 2 objects of taxation: D (income* 6%) and D-R (income-expenses *15%). Dr. requires supporting documents for expenses, including payment for them. Simple arithmetic: if you are ready to document expenses in the amount of at least 65% (optimally 70%) of income, then there is still sense in D-R.

IP? Will there be hired workers?

You can also consider PSN - see local legislation. But in any case, decide on the simplified tax system and declare this immediately upon registration (maximum within a month).

Thank you for your answer, there will be no employees, I’m opening an individual entrepreneur, I just don’t understand, let’s say in the first quarter I spent on goods, display cases, etc. 1,000,000 rubles, i.e. These are my expenses, and the revenue for the quarter amounted to 700,000 rubles, this is my income, but at the same time, part of the goods that I purchased in the first quarter have not yet been sold, i.e. In the report to the tax office, should I not indicate in the expenses column the amount for which I purchased the goods and they have not yet been sold?

and the markup on goods is planned to be on average 25%

Reporting – annual. Calculation of the advance payment - based on accounting data (KUDiR), in trading on the simplified tax system D-R has its own peculiarities (expenses for goods sold are recognized when 2 conditions are met: the goods sold must be paid to the supplier). What is not sold is not an expense, even if it has already been paid to the supplier. Expenses for equipment (within 40,000 thousand per unit) can be recognized under the simplified tax system D-R at the time of payment to the supplier and receipt as such. Over 40 tr - as fixed assets in equal shares on the last day of the quarter until the end of the year of acquisition (subject to payment).

If you are not going to spend enough money on an accounting employee, choose Income and don’t bother.

thank you, there is another question about kudir, as I understand it, you need to attach receipts and invoices from suppliers to confirm expenses, but for example, using an invoice from a supplier, I purchased 100 units of goods at a price of 100,000 rubles, and sold 50 units of goods at the price is 50,000 TR, that is, I should attach this invoice with a check for 100,000 to the kudir, and indicate the amount of 50,000 TR in the expenses column?

Hello! Have you decided on the tax system?

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#1 mrMashine

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Posts: 3

Good afternoon. There is an online store and a physical one. There is a sale of oil (an excisable product, but I read that only producers are taxed)

The implementation will accordingly be via the Internet and in the real world, and from stock and to order.

I work alone. area 14 sq.m. Rent for an individual.

Which taxation system should you choose? I opened an individual entrepreneur a week ago and there is still time to apply for the transition to the simplified tax system or UTII

Do I need a cash register? Or can you use sales receipts with an individual entrepreneur stamp or something like that?

All questions for now

#2 IrinaB

Users
Messages: 4554

Which taxation system should you choose? I opened an individual entrepreneur a week ago and there is still time to apply for the transition to the simplified tax system or UTII

As you probably know, retail trade can be transferred to UTII. An online store and the sale of excisable goods for the purposes of applying UTII do not apply to retail trade.

The same thing applies to PSN; neither the online store nor the trade in excisable goods can be transferred (clause 3 of Article 346.43 of the Tax Code of the Russian Federation).

The main clients are individuals, as far as I understand. Accordingly, OSN is of no use to you. What remains is the simplified tax system.

Do I need a cash register? Or can you use sales receipts with an individual entrepreneur stamp or something like that?

According to Law No. 54-FZ of May 22, 2003. Payers of UTII, PSN and organizations providing services to the public may not use cash registers.

Post has been edited by IrinaB: 04 July 2021 – 15:42

Organizations and individual entrepreneurs engaged in retail trade have the right to apply the taxation system in the form of a single income on imputed income (UTII). In this case, three conditions must be met:

the possibility of using UTII must be secured by a decision of the authorities of the municipality in whose territory the organization or individual entrepreneur is registered (clause 1 of Article 346.26 of the Tax Code of the Russian Federation);
Retail trade should be carried out through shops and pavilions with an area of no more than 150 square meters. m., or through objects of a stationary trading network that does not have sales floors, as well as objects of a non-stationary trading network (clauses 6 and 7 of clause 2 of Article 346.26 of the Tax Code of the Russian Federation);
an organization or individual entrepreneur must meet the general criteria for applying UTII, such as: the average number of employees is no more than 100 people, the share of participation of other organizations is no more than 25% (clause 2.2 of Article 346.26 of the Tax Code of the Russian Federation).

We opened an auto parts store a year ago. Regarding the article: I completely agree with the financial component. For promotion we use the autosystemsale system.

And if there is a demand for spare parts for cars, there is correspondingly a supply. The sale of spare parts is carried out not only by manufacturers - legal entities, but also by other business entities, among which individual entrepreneurs (hereinafter referred to as individual entrepreneurs) occupy their niche.

How to open an auto parts store: business plan

And, if there is a demand for spare parts for cars, there is correspondingly a supply. The sale of spare parts is carried out not only by manufacturers - legal entities, but also by other business entities, among which individual entrepreneurs (hereinafter referred to as individual entrepreneurs) occupy their niche. Natalya, thank you very much. Very clear answers. And it’s doubly nice that the resource is alive. Usually, the uniform robots are kicked out, and no one comes here for weeks. Thanks again. Sincerely, Elena.

According to the marketing agency DISCOVERY Research Group, the share of buyers (aged 20-50 years) of auto parts through online stores is 15%, while in the UK it is 70%. With experience, sales personnel are able to resort to various tricks, such as selling bypassing the cash register, using the “left” product. You need to prevent this immediately and decisively. A surveillance camera to monitor trading areas can help here, as well as encouraging workers with decent wages, depending on the revenue received by the store. Create comfortable working conditions to make it more profitable to work honestly. In case of repeated theft, it is better to fire one or two guilty employees.

It would seem that these conditions for the application of UTII in relation to retail trade are clearly stated in the Tax Code and should not cause discrepancies or misunderstandings. But this is in theory. We are opening an auto parts store, rural area. The area of the sales area is 18*4 meters. It is also planned to sell motor oils. Retail. Which taxation system will be the correct UTII or simplified tax system? Do I need to set up an online cash register for UTII? After all, this system does not imply the introduction of a cash register system? The secondary and primary markets for auto parts are divided. The primary market is the sale of parts for the direct production of the car, the secondary market is the sale of parts through services and stores. One of the factors increasing competition in this market is the unification of parts, when the same elements are used for different brands. There are mergers and acquisitions of small companies by larger ones. One of the negative market trends is the increase in the number of counterfeit parts (from 30 to 50%). In addition, there is a large share of gray imports of original parts.

Analysis of the auto parts market in the Russian Federation and the CIS

I want to open my own auto parts store. I rented a 24 sq.m. premises. The IP is being developed. Tell me how much should I invest for the initial opening? And I want to try to take the goods for sale. This makes the development of Internet commerce promising for the Russian Federation and the CIS. The figure below shows the top 10 global manufacturers of auto components.

Thus, the sale of auto parts under retail purchase and sale agreements through a store with a sales area of no more than 150 sq.m is subject to UTII, even with respect to sales to organizations by bank transfer. At the same time, the terms of retail purchase and sale agreements do not establish the seller’s obligation to issue waybills, invoices and other documents, except those listed in Art. The use of online cash registers depends on the taxation system. With UTII, cash registers may not be used until July 1, 2018. With the simplified tax system or OSNO, cash registers are mandatory.

Can an individual entrepreneur engaged in retail trade in auto parts pay the single tax rate for individual entrepreneurs and other individuals (hereinafter referred to as the single tax)?

I am a UTII payer. I have two types of activities: 1) retail trade; 2) provision of repair and maintenance services for vehicles. A car is no longer a luxury. Despite the fact that the number of cars on our roads is constantly growing, the convenience of traveling by personal transport takes precedence over spending time in traffic jams, especially during rush hours.

After selecting your main suppliers, you should decide on specific products that will allow you to differentiate yourself from your competitors. These can be original high quality accessories or rare oil. Usually the highest markup is on accessories, so this item is worthy of attention. It is important to expand the range of auto parts as much as possible to attract more customers. However, the Ministry of Finance, despite any explanations from tax officials and the courts, issued a number of letters in which it seemed like a carbon copy of its previous position (letters dated March 24, 2010 No. 03-11-11/74, dated March 9, 2010 No. 03 -11-11/43, dated 12/29/2009

You need to prepare to be in the store every day for the first time, playing the roles of purchasing manager and salesperson. Supervision and training of new personnel to the standards of your business is necessary. Often, a buyer coming to a store with a spare part does not know its purpose or name. The seller must learn to quickly navigate and select either an analogue or the same spare part. Therefore, the staff must be experienced and have a great desire to work. It is difficult to say the exact amount of investment, everything is individual. On paper it may turn out to be one thing, but in reality something completely different. A product for sale is an excellent solution, which means you are lucky with the supplier. Take the most popular items (consumables, timing belts, spark plugs, filters, oil, etc.). Check your competitors' price levels.

How to open an auto parts store: recommendations

In accordance with the definition given in Art. 346.27 of the Tax Code of the Russian Federation, for the purpose of applying the taxation system in the form of UTII, retail trade includes activities related to the trade of goods on the basis of retail sales contracts. Article 492 of the Civil Code of the Russian Federation establishes that under a retail purchase and sale agreement, a 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. Moreover, in accordance with the provisions of Art. A car is no longer a luxury. Despite the fact that the number of cars on our roads is constantly growing, the convenience of traveling by personal transport takes precedence over spending time in traffic jams, especially during rush hours. Typically, auto stores enter into contracts with two or three large suppliers, mainly with official representatives. The necessary information for finding dealers is available on the Internet. You should read all reviews regarding a specific supplier. In case of frequent complaints about defects or low-quality products from a particular supplier, it is better to look for another. Poor quality products will ruin the reputation of your store. However, having a serviceable “iron horse” requires constant monitoring of its technical condition, and sometimes considerable material costs (if repairs are necessary).

The types of goods the sale of which is possible with the payment of a single tax are named in Article 296 of the Tax Code of the Republic of Belarus (hereinafter referred to as the Tax Code). Moreover, an exception has been made for the sale of automobile spare parts in the retail chain: individual entrepreneurs do not have the right to deal with this type of goods and pay a single tax. Consequently, when carrying out retail trade in spare parts, an individual entrepreneur, at his choice, has the right to apply the simplified taxation system (hereinafter referred to as the simplified taxation system) or pay taxes in the generally established manner (with the payment of income tax). In this case, the payer has the right to calculate value added tax in the manner prescribed by Chapter 12 of the Tax Code. The types of goods the sale of which is possible with the payment of a single tax are named in Article 296 of the Tax Code of the Republic of Belarus (hereinafter referred to as the Tax Code). Moreover, an exception has been made for the sale of automobile spare parts in the retail chain: individual entrepreneurs do not have the right to deal with this type of goods and pay a single tax. Consequently, when carrying out retail trade in spare parts, an individual entrepreneur, at his choice, has the right to apply the simplified taxation system (hereinafter referred to as the simplified taxation system), or pay taxes in the generally established manner (with the payment of income tax). In this case, the payer has the right to calculate value added tax in the manner prescribed by Chapter 12 of the Tax Code.

Natalya, thank you very much. Very clear answers. And it’s doubly nice that the resource is alive. Usually, the uniform robots are kicked out, and no one looks at them for weeks. Thanks again. Some suppliers deliver goods free of charge when ordering over a certain amount. This is an important additional bonus for you at first, because transportation costs add 2-5% to the cost of the goods. Agree on the possibility of returning defective products, because defects occur even from trusted manufacturers.

The business of selling auto parts has a high profitability of up to 25% and a payback period for the initial investment within 1 year. Every year there is an increase in the number of cars in Russia and the CIS by 10-15%, and the auto parts market is growing accordingly. First of all, the number of foreign cars is increasing. The number of sales of parts through online stores is also growing. Oils are excisable goods, so UTII cannot be used when selling them. The only question is which simplified tax system should you use: 6% or 15%.

However, having a serviceable “iron horse” requires constant monitoring of its technical condition, and sometimes considerable material costs (if repairs are necessary).

Retail trade is a business activity related to the trade of goods (including in cash, as well as using payment cards) on the basis of retail purchase and sale contracts. However, retail trade does not include the sale of the following goods:

excisable goods specified in subparagraphs 6 - 10 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation (passenger cars; motorcycles with engine power over 112.5 kW (150 hp); motor gasoline; diesel fuel; motor oils for diesel and (or) carburetor (injection) engines; straight-run gasoline).
food and drinks, including alcohol, in catering establishments, unclaimed items in pawn shops,
gas,
trucks and special vehicles, trailers, semi-trailers, trailers, buses of any type,
goods according to samples and catalogs outside the stationary distribution network (including in the form of postal items (parcel trade), as well as through teleshopping, telephone communications and computer networks),
transfer of medicines on preferential (free) prescriptions,
products of own production (manufacturing).

According to Autostat, the number of cars in the Russian Federation last year exceeded 50 million units, over 80% of which were individual passenger vehicles. Having made a simple calculation and received a figure of about one car for three people, we can confidently say that in the Russian Federation almost every family has its own car. Moreover, according to statistics from the same Autostat, despite the emerging trends towards rejuvenation of the Russian car fleet, the average age of a car is significantly higher than the average European one: for foreign cars - 9 years, for domestic cars - 14 years.

These figures clearly reveal two facts: firstly, there are a lot of cars in Russia, and secondly, among them there are many cars at an age when repairs become a regular expense item for the owner. Therefore, a business selling auto parts in Russia is a profitable enterprise. An additional advantage is the ability to open quickly enough and start making a profit. Of course, creating a large store will require time for decoration, preparation of premises and investment of about 1.5-2 million rubles. But now a large store is rarely chosen as a form of auto parts business.

Another option has become very popular, for which a small room of 7-10 m2 is enough. In such a store, only the most popular goods that do not take up much space are available: motor oils and car chemicals, light bulbs, filters, auto electronics, spark plugs, etc. And auto parts, the main source of income, are brought to order from suppliers’ warehouses. This organization is especially convenient for selling spare parts for foreign cars. The cost of opening such a store is up to 10 times less than a large one: 200-300 thousand rubles.

Creating an online store of auto parts will cost a certain amount: to create a website at the first stage, an amount of about 200 thousand rubles is enough, but you can simply rent an online store as a ready-made solution, for example, on the Zaptrade system engine, which for most entrepreneurs is incomparably more profitable than developing your own . You can work on a rental engine for years, covering the rent from the income received from trading.

Registration of business activities

Like any other entrepreneurial activity related to sales, a spare parts business requires official registration, regardless of whether you have a “physical” office or sales are conducted virtually, only via the Internet. The Internet is difficult to control, so some entrepreneurs prefer to first open and run a business, and only then use the first (often “second”) earned money to register it. But in this case, problems may arise with the tax service and you may receive a fine for illegal business. For a car shop as a form of small business, the most suitable forms of entrepreneurship are individual entrepreneurs and LLCs.

Choosing a form of ownership for an auto parts and auto chemical goods store

The main advantage of an individual entrepreneur is fairly quick registration. To start your business, you need to get a TIN from the tax service: if you don’t have one, registration usually takes about five days. Then you need to decide on the choice of taxation system and OKVED codes. We will return to these points in more detail below.

The package of documents for registering an individual entrepreneur is small: a passport and photocopies of all its pages, a receipt for payment of the state duty (800 rubles), a copy of the TIN certificate, an application for registration of an individual entrepreneur and the application of the simplified taxation system (STS). After registration, you need to open a bank account and you can actually start working.

The advantage of an individual entrepreneur is the ability to maintain simplified accounting, which even the owner himself can handle. It is enough to create a book of business transactions, in which the income and expenses of the entrepreneur should be entered point by point, and submit it to the tax office once a quarter to calculate tax payments.

The IP form has many disadvantages:

— personal liability of the entrepreneur for the company’s debts,

— difficulties in working with legal entities due to the fact that individual entrepreneurs do not pay VAT, accordingly, it is 18% more profitable for a legal entity to cooperate with another legal entity,

- impossibility of subsequent sale of the business,

— impossibility of attracting co-founders.

However, you need to figure out how significant these shortcomings are for a business related to the sale of auto parts and auto chemicals. Firstly, if you intend to open a business using credit funds, if it develops negatively, you can easily get into serious debt. This is especially true if you have a physical office, for which, among other things, you need to pay rent, pay utility bills, Internet, etc.

Secondly, difficulties may arise when working with some large suppliers who are legal entities, but the problem is solved by the fact that among the suppliers there are many who also work as individual entrepreneurs. The situation with buyers is even simpler: they are more interested in prices, product quality and delivery speed than in the form of business. On the contrary, in a company with an individual entrepreneur form, where the owner and manager are often the same person, it can be easier to return a part that is of poor quality or unsuitable for one reason or another than in a large store with its extensive bureaucracy.

Thirdly, the form of individual entrepreneur becomes “close” when the store reaches a high level and begins to generate solid income. In other words, when the business itself becomes capital. is quite limited and can only rely on the entrepreneur’s own resources. A simple example: the owner of a nearby auto repair shop suggests that you combine assets and invest money in new areas of your store so that you have tires in stock that he can offer to his customers at a discount. If you have an individual entrepreneur, this cannot be done. Individual entrepreneur is good for small businesses with small income. As business grows, the form of entrepreneurial activity will also have to change.

Registering an LLC is more complicated, requires a thicker package of documents and will take more time, but its advantage is that to open a business you can combine the assets of several founders, each of whom will own property in certain shares. This is convenient, for example, when you have ideas and a desire to develop a business, but do not have the necessary start-up capital. , you can only count on a loan. By forming an LLC, you can try to interest an investor with your proposal (for example, the same owner of a developing car service center), who is ready to invest in your project. Moreover, in the event of a negative course of events, the investor will suffer more than you yourself.

If you work as an LLC, you will have to report to the Tax Service, the Pension Fund and the Social Insurance Fund. In addition, legal entities are much more likely to experience unexpected inspections from various authorities. Accounting for an LLC is also difficult, and even a small enterprise cannot do without spending on accounting services when preparing reports. There is also a difference in fines for non-compliance with legal requirements, delays, violations, etc.: an individual entrepreneur can be punished in an amount of up to 5 thousand rubles without a court decision, and up to 50 thousand rubles - by decision. LLC - up to 50 thousand rubles without a decision and up to 1 million rubles with a decision.

The form of entrepreneurship can be any, and much depends on the conditions of the entrepreneur and his intentions. But the vast majority of creators of spare parts stores at the first stage prefer to choose the form of opening a small business, especially if it is an online store that does not require significant investments: you can simply save them, participate in the state support program for small businesses, borrow from friends, or, in extreme cases, take out a small loan. At first, it’s easy for an entrepreneur to combine a young online store with a part-time job, and in a “physical” store, it’s easy to work independently as a manager, without spending money on maintaining a hired employee.

Choosing a tax form and OKVED codes for an auto parts and auto chemical goods store

When choosing a simplified tax system, the significant advantage of which is the individual entrepreneur form, the mandatory payments are as follows:

- annual insurance premium, the amount of which is set in each tax period: in 2015 it is 22,261.38 rubles. for enterprises with an annual income of less than 300 thousand rubles. plus an additional 1% of income over 300 thousand rubles;

- taxes on wages of employees (if any) to the trade union, pension fund, for health and social insurance;

— payments according to the chosen taxation system.

The last point requires clarification. Today in the Russian Federation there are two taxation options, the choice of which depends on the type of activity and income of the enterprise: 1) 6% of total income, 2) 15% of the difference between income and expenses. According to general logic, if current costs are minimal, it is more profitable to choose the first option. If they are significant, the second option is more suitable.

It is the second option that is usually more applicable for an auto parts store, since payments to suppliers are a very significant expense item. The calculation is as follows: suppose that during the quarter you sold spare parts for 250 thousand rubles, of which 120 thousand were paid to suppliers, and 50 thousand for renting premises and an insurance premium. In the first case, you will pay 250,000 x 0.06 = 15,000 rubles. In the second case - (250'000-120'000-50'000)x0.15=10'500 rub. In any case, at the end of the tax period (year), you have the right to change the form of tax payments if the chosen one turns out to be unprofitable.

Determining the OKVED code is also an important procedure, and it is worth familiarizing yourself with it before starting a business. For a car shop, under the first number, you should select OKVED code 50.30 “Trade of automobile parts, assemblies and accessories.” In this case, you need to take into account that the absence, for example, of OKVED code 52.61.2 “Retail trade carried out through teleshopping and computer networks” will make sales on the Internet illegal and threaten you with an unexpected fine during inspection.

The conditions of modern legislation make it possible for almost any beginning entrepreneur to create a store selling auto parts. Great competition in this market is a problem only for the “sofa” entrepreneur. In any large city, you just need to get into a car and spend a couple of days driving around to find a place where there are quite a lot of houses and cars, and there is not a single auto store nearby - this particular place can become a market for your enterprise.

But when entering this market, among other things, it is important to have at least a basic understanding of the structure of a car and learn how to use catalogs for selecting auto parts if your choice is spare parts for foreign cars. Otherwise, returns of incorrect parts will irrevocably damage your reputation and clutter up your store's usable space with items you'll probably never sell.

IrinaB 04 Jul 2021

Thanks for the answer

I suspected that according to the correct system, there are 2 people who are familiar with spare parts stores - they both have UIDS, so it turns out that they can be grabbed at any moment?

If UTII is used for excisable goods, then yes, until the first inspection. If they keep separate records (sale of auto parts on UTII, and sale of oils on the simplified tax system), then they do everything correctly.

You can allocate the sale of auto parts in a “physical” store to UTII. But is it worth it? In any case, you have an online store and sale of oils on the simplified tax system (you can’t get away from cash register machines). You will have to keep separate records. If you plan to do your accounting yourself, this is an extra headache for you.

If you stay at 6%, then you need a cash register. Do you need an ecl as a receipt printer? Will anyone do?

I applied for 6%. basically

Are you sure that 6% is more profitable? If all the documents from the supplier are available for the goods (invoices, acts, c/f, etc.), then it is worth calculating the simplified tax system “Income-Expenses”. In many regions the rate has been reduced. Check your local simplified tax law.

KKM is required with EKLZ. Be sure to enter into an agreement with the central service center and register the cash register with the tax office.

no one will track how much I actually punched in the cash register, only through the account.

How can this not be tracked? When checking the cash register, everything will be tracked.

IrinaB 05 Jul 2021

The fact of the matter is that documents from suppliers are invoices and that’s it. or can they be taken into account?

Invoice + c/f (if VAT is highlighted in the invoice) + document confirming payment for the goods (payment order, cash receipt). If these documents are available, then you are taking into account the expense.

after all, KKM is an extra. investments now and every month, as far as I understand, you need to pay for the service + cashier’s books, etc. - waste of time. I work alone and to be honest, it’s not enough.

I wrote to you how it should be according to the law, but to comply with it or not is up to everyone to decide for themselves

Supplier selection criteria

For a startup, 1-2 regional partners and 2 more federal ones are enough. Who to give preference to? Pay attention to the following three points.

Price

It is important to find a company with a transparent and second-party oriented policy, with a progressive matrix of shares that encourages large wholesale orders. It is most convenient if in the first six months of cooperation it consistently provides maximum discounts.

Delivery

Today, it is not difficult for a supplier to bring products directly to the distributor’s warehouse - they do not incur any additional costs, the only question is focusing on mutual comfort.

Return of illiquid assets

This term refers to products that were requested in error or that were not suitable for the end customer. It is better when this option is provided for in the contract (albeit with a discount) so that the products do not sit in the warehouse.

Serg787 28 Aug 2021

Plus 6% is that you don’t have to report on the primary documents (AS I KNOW, SOMEONE MAY CORRECT IT EXACTLY) so whether you punched the receipt or didn’t punch it when selling motor oil (and in this case, cash register equipment is required), they can only grab you by the hand when verification or if they slip a secret buyer to the TAX OFFICERS).

As an option, make yourself a workplace, say 2-4 square meters. m. designate it in the lease agreement as Area under UTII and do the RFP to order or from a warehouse in another room, and pay UTII for these meters, and put racks with oils on the simplified tax system of 6% and do not bother with documents (invoices, etc.. ) in this situation, you are freed from unnecessary accounting, but not breaking checks when selling oils is naturally a violation of the law, but this is at your own peril and risk, they can only take you by the hand. Some uninformed individual entrepreneurs have been engaged in HRA for years and do not know that motor oils need to be sold with KKM. It depends where they check.

Post edited by Serg787: 28 August 2021 — 18:06

Sale of motor oils and spare parts: a combination of two taxation systems

Article 493 of the Civil Code of the Russian Federation establishes that, unless otherwise provided by law or contract, a retail purchase and sale agreement is considered concluded from the moment the seller issues a cash receipt or sales receipt or other document confirming payment for the goods to the buyer.

Accordingly, for the purposes of applying Chapter 26.3 of the Code, retail trade includes business activities related to the trade of goods, both for cash and non-cash payments, carried out under retail purchase and sale agreements, regardless of what category of buyers (individuals or legal entities ) these goods are sold.

A similar conclusion is contained in the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 5, 2013 No. 157.

Thus, entrepreneurial activity for the sale of auto parts for trucks, carried out under retail sales contracts, through a store with a sales floor area of less than 80 square meters, regardless of which category of buyers (individuals or legal entities) these auto parts are sold, subject to provisions of Chapter 26.3 of the Code and the above provisions of the Civil Code of the Russian Federation, can be recognized as retail trade and transferred to UTII.

Deputy Director of the Department

A detailed analysis of the question of which taxation system to choose for a business in the retail trade of auto parts. The material provides specific examples and calculations on the basis of which a decision is made on choosing UTII or simplified taxation system.

Activities in the retail trade of auto parts are subject to special taxation regimes:

Simplified taxation system (revenue limit of 60 million).

A single tax on imputed income

Comparison of the types of taxes paid by an entrepreneur on UTII and on the simplified tax system.

When switching to preferential tax regimes (USNO, UTII), the entrepreneur is exempt from paying other taxes.

Let's look at the procedure for calculating taxes: USTV and simplified tax system

Physical indicator * Basic profitability * K1 coefficient * K2 coefficient * Tax rate

A physical indicator in the retail trade of auto parts is the area of the sales floor in square meters.
Basic income is 1,800 rubles per month (set by the government).
K1 is a deflator coefficient, established by the Ministry of Economic Development of the Russian Federation for the calendar year.
K2 is an adjustment coefficient for basic profitability that takes into account the totality of the features of doing business. Established by municipal authorities at the location of the business.
UTII tax rate: 15%

Revenue * Expenses * Tax rate

Revenue - Revenue from spare parts trading activities
Expenses - Expenses associated with the activities of trading spare parts. You can familiarize yourself with the procedure for determining expenses in the Tax Code of the Russian Federation. Article 346.16
Tax rate: 15%

Next, using a specific example, we will analyze what taxation system

Type of activity: Retail sale of spare parts
Location: Lipetsk
Store area: 740 sq.m. incl. sales area 440 sq.m.
Revenue: 4.8 million rubles.
Expenses 4.2 million rubles. (payroll deductions 130 thousand rubles)
Profit: 0.6 million rubles.
Basic income: 1,800 rubles
K1 coefficient for 2012: 1.4942
K2 coefficient for 2012: 0.8 (i.e. 1.8)

1. Calculation of the tax base: 440 sq.m. * 1,800 rub. * 1.4942 * 1.8 = 2.13 million rubles.

2. The estimated tax amount is 2.13 million rubles. * 15% = 319 thousand rubles.

3. We reduce the amount of tax by the amount of social contributions: 319 tr. – 130 tr.

3. Amount of tax to be paid: 189 thousand rubles.

1. Calculation of the taxable base: 4.8 million rubles. – 4.2 million = 0.6 million rubles.

2. Calculation of tax payable: 600 thousand rubles. * 15% = 90 thousand rubles.

As can be seen from the example, with such calculated indicators, it is more profitable for an entrepreneur to be on the simplified tax system, income minus expenses, saving 99 thousand rubles per month.

Type of activity: Retail sale of spare parts
Location: Lipetsk
Store area: 140 sq.m. incl. sales floor area 65 sq.m.
Revenue: 800 thousand rubles.
Expenses 700 thousand rubles. (payroll deductions 30 thousand rubles)
Profit: 100 thousand rubles.
Basic income: 1,800 rubles
K1 coefficient for 2012: 1.4942
K2 coefficient for 2012: 0.8 (i.e. 1.8)

1. Calculation of the tax base: 65 sq.m. * 1,800 rub. * 1.4942 *1.8= 315 thousand rubles.

2. Estimated tax amount

315 thousand rubles. * 15% = 47 thousand rubles.

3. We reduce the amount of tax by the amount of social contributions: 47 tr.

Registration of business activities

Choosing a form of ownership for an auto parts and auto chemical goods store

The IP form has many disadvantages:

— personal liability of the entrepreneur for the company’s debts,

- impossibility of subsequent sale of the business,

— impossibility of attracting co-founders.

Thirdly, the form of individual entrepreneur becomes “close” when the store reaches a high level and begins to generate solid income. In other words, when the business itself becomes capital. The development of IP is quite limited and can only rely on the entrepreneur’s own resources. A simple example: the owner of a nearby auto repair shop suggests that you combine assets and invest money in new areas of your store so that you have tires in stock that he can offer to his customers at a discount. If you have an individual entrepreneur, this cannot be done. Individual entrepreneur is good for small businesses with small income. As business grows, the form of entrepreneurial activity will also have to change.

Registering an LLC is more complicated, requires a thicker package of documents and will take more time, but its advantage is that to open a business you can combine the assets of several founders, each of whom will own property in certain shares. This is convenient, for example, when you have ideas and a desire to develop a business, but do not have the necessary start-up capital. When registering an IP, you can only count on a loan. By forming an LLC, you can try to interest an investor with your proposal (for example, the same owner of a developing car service center), who is ready to invest in your project. Moreover, in the event of a negative course of events, the investor will suffer more than you yourself.

The form of entrepreneurship can be any, and much depends on the conditions of the entrepreneur and his intentions. But the vast majority of creators of spare parts stores at the first stage prefer to choose the form of IP. The cost of opening a small business, especially if it is an online store, does not require significant investments: you can simply save them, participate in the state support program for small businesses, borrow from friends or , as a last resort, take out a small loan. At first, it’s easy for an entrepreneur to combine a young online store with a part-time job, and in a “physical” store, it’s easy to work independently as a manager, without spending money on maintaining a hired employee.

Choosing a tax form and OKVED codes for an auto parts and auto chemical goods store

When choosing a simplified tax system, the significant advantage of which is the individual entrepreneur form, the mandatory payments are as follows:

- taxes on wages of employees (if any) to the trade union, pension fund, for health and social insurance;

— payments according to the chosen taxation system.

Sale of motor oils and spare parts: a combination of two taxation systems

4. Amount of tax to be paid: 23.5 thousand rubles.

1. Calculation of the taxable base: 800 thousand rubles. – 650 thousand rubles. = 150 thousand rubles.

2. Calculation of tax payable:

150 thousand rubles. * 15% = 22.5 thousand rubles.

Under such introductory conditions, an entrepreneur can be on both UTII and the simplified tax system, since the amounts of taxes payable are comparable, but taking into account the fact that tax accounting with UTII is much simpler, it is optimal to choose the tax system: UTII.

Using the knowledge gained, you can independently select the optimal taxation system for your own spare parts store.

Organizations no later than March 31 of the year following the expired tax period.

Victor Stepanov, 2012-08-15

4. Amount of tax to be paid: 23.5 thousand rubles.

Based on Article 492 of the Civil Code of the Russian Federation, under a retail purchase and sale agreement, a 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.

Which taxation system should I choose for an auto parts store?

We are opening an auto parts store, rural area. The area of the sales area is 18*4 meters. It is also planned to sell motor oils. Retail. Which taxation system will be the correct UTII or simplified tax system? Do I need to set up an online cash register for UTII? After all, this system does not imply the introduction of a cash register system?

I'm really looking forward to clarification. Thank you very much. Elena.

Good afternoon What approximately are your expected income and expenses for the month? I think that UTII will not suit you, since with an area of 72 sq. m. (18*4) tax per quarter will be 105 thousand rubles.

Hello, Natalia. Thank you for the answer. Now I called my accountant. I didn’t indicate the footage exactly, just by eye. In fact, the area is about 70 square meters. meters. And the tax they calculate is approximately 12,000 per quarter. But when it comes to oils, it seems that we need to simplify things. Now I’m still worried about whether I need to buy an online cash register. Or will a receipt printer be enough? And what about the tax system? Where is right? )

Yes, the tax amount will be quite high with UTII.

But for oils, it seems, you need a simplified version Elena

Oils are excisable goods, so UTII cannot be used when selling them. The only question is which simplified tax system should you use: 6% or 15%.

Do I need to buy an online cash register? Or will a receipt printer be enough? And what about the tax system? Elena

The use of online cash registers depends on the taxation system. With UTII, cash registers may not be used until July 1, 2018. With the simplified tax system or OSNO, cash registers are mandatory.

Objective information about prospects

When deciding whether to open an auto parts store that will operate in an online format, know that online commerce is developing steadily - the annual growth volume of this market is at around 25-30%, and it is expected that this activity will continue for at least another year. for 5-8 years.

Keep in mind that components for cars today account for 10-11% of the total annual sales volume, and this is an honorable 4th place among all types of products. Such high positions are explained by the fact that the target audience (vehicle owners) are people who live at a relatively intense pace, and they do not want to waste precious time visiting offline points; it is easier for them to place an order from home and have it delivered. And this is relevant both in “million-plus” and in medium-sized cities, because the direction as a whole is promising enough to develop in it.