2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16
Retail (retail - English "retail", "retail", "piece"), retail trade - a type of business for the sale of goods and services in small quantities or by the piece. Such trade is carried out through retail enterprises.
The object is the buyer who purchases the item. The product is intended only for personal use, home or family, and is not associated with business activities.
The subject in this situation is the seller.
This type of activity is most popular in today's business world. Huge customer acquisition opportunities and high markups+demand that maximize profits make retail attractive.
Features
Retail sales are carried out through retailers. They require a large staff to operate.significant areas associated with a dense display of a large number of goods in the hall and large warehouse stocks.
In order to cover costs and make a profit, a margin (trading margin) is used. Its value is regulated by the general state regulation of prices, the state of the market. This applies only to some categories of goods, and for those that do not belong to this list, the margin can be from 30% and even more than 200%.
In order for the fact of purchase to be confirmed, the company must use a cash register. The exception is vending machine sales or sales where cash registers cannot be used. The device, which is used in retail, must print 2 checks at once. One of them is received by the buyer, and the second is kept by the seller.
Receipt information
Receipts issued as a result of a purchase must contain information useful to both the buyer and the seller.
Must be specified:
- name of the outlet where the purchase was made;
- cost of purchased goods or services;
- VAT amount with rate indication;
- sale date and time.
The receipt may also contain a list of goods that were purchased. If not, then an invoice may be attached to the purchase, which indicates the purchased goods.
Checks can serve as protection for both the client and the seller. In case of conflict situations (discoveredshortage, inconsistency of the price in the check declared), each of the parties keeps the proof of correctness. And in court cases that arise at the initiative of customers, the check is the only way for the store to prove its case and maintain its image.
Classifier sections
Each type of business in the classifier has its own codes that refer to specific sections.
Section G describes the wholesale, retail, and repair of motor vehicles and motorcycles.
The latest changes that are relevant at the moment were made on 2017-01-01. At the beginning of the year, the transition to OKVED2 was carried out.
Code structure:
- UU - class;
- UU. U - subclass;
- UU. UU - group;
- UU. UU. U - subgroup;
- UU. UU. UU - view.
According to OKVED, wholesale and retail trade in non-food products is in section 52. The content of the section consists of a listing of activities that are associated with different types of trade.
OKVED classifier 52 section "Retail" contains a breakdown into subclasses.
52.1. In simple stores that are not speci alty.
52.2. Food.
52.3. Perfumes, beauty products and medical.
52.4. Other trade in speci alty stores.
52.5. Trade b. y. goods in the store.
52.6. Out-of-store sale.
52.7. Repair of personal and household items.
Classifier OKVED retailtrade and wholesale are classified in different subsections.
Section content
OKVED codes retail trade and wholesale trade are enclosed in sections.
Section G contains retail and wholesale trade without conversion of goods of any kind, as well as services that accompany the sale of goods. Trade in this case is the final stage of product distribution. Also included in this group is the repair of cars and motorcycles. It is worth noting that sales without conversion are standard activities such as classifying goods, sorting, arranging, mixing, bottling, repacking bulk into small lots, storing frozen or chilled products.
Group content
In the classifier OKVED 52 - retail trade. The section contains division into groupings.
45 grouping includes activities that are related to the sale, as well as the repair of cars or motorcycles. 46 and 47 include all activities that are related to sales. The main difference between 46 and 47 (wholesale and retail) is based on the predominance of a particular type of buyer in each group.
Wholesale is resale without conversion b. y. or new goods to sellers, legal entities, wholesalers. It can also be to involve agents to make a sale or purchase of goods.
Group 46 includes the type of companies whose main activity is wholesale trading with the acquisition of rights to the goods they sell. For example, these are distributors who work for a manufacturer, importers or exporters. They also include sales offices, agents, brokers, commission agents, buyer associations that are associated with the agricultural market.
Often, wholesalers themselves bring the goods into a presentable condition, collect them, and also sort them into small lots. In the same way, they cool, store, deliver and assemble (install) goods and stimulate the formation of new brands and sales growth.
The classifier is a universal thing. Each section consists of a detailed description of the activities that you can engage in. There is even a section in OKVED "Retail trade in other non-food products."
Trade in goods not for food
Products that are not intended for human consumption are called non-food items. Such goods include everything that cannot be used for food by animals or people, or everything that is unsuitable for cooking.
According to OKVED, retail trade in non-food products has the code 46.4. The section is called "Wholesale trade in non-food consumer goods" and contains a large list of activities.
Trading among them:
- household items including textiles;
- clothes;
- underwear;
- fur products;
- accessories, hats;
- headwear made of leather;
- shoes;
- shoes of any material;
- household electrical appliances;
- home appliances and sewing machines;
- radio and television equipment;
- photographic as well as optical equipment;
- electric heaters;
- electric household appliances.
Section 46
Each section lists the activities that apply to it.
For example, section 46 contains a description of wholesale trade, except for the sale of motorcycles and vehicles.
The subsection of OKVED retail sale of non-food products is in section 47.
Each of them describes in detail what type of store you can engage in one or another activity, in what volumes to sell, what quality the goods can be (used or new).
For example, 47.78. The description of the section indicates other retail trade, which is carried out in special stores.
Group contains retail sale:
- photographic, optical or measuring instruments;
- optical specialist services;
- souvenirs, handicrafts, items of a religious nature;
- services for commercial galleries;
- liquid fuel oil, bottled gas, coal, wood fuel;
- weapons and ammunition;
- numismatic and philatelic goods;
- non-food items that are not included in other groups;
- in commercial galleries.
Trading in the market
There are OKVED codes in the classifier for retail trade at a market and a non-stationary store. This code is 47.8.
It includes retailing a large assortment of new or used. goods. Typically, such activities are carried out with the placement of goods in a kiosk or tent, auto shop. In the market or along the road.
Subsection 47.78.9 corresponds to the OKVED code "Retail sale of non-food products", which were not included in other subgroups.
How to choose a section?
Starting to register a business, you need to choose the right codes for OKVED.
In order to do this, you need to select a section and subsection according to the description, and in the subsection itself, decide on the desired type of activity. To submit a correct application for registration, you need to use only those codes in which four characters or more. Applications containing three-digit codes will not be accepted.
The number of codes you can enter is unlimited. But you need to choose some main category of activity, since it is from it that the percentage of revenue should be at least 60% of the total income in this type of activity.
For example, according to OKVED, retail trade in non-food products can be carried out both through retail outlets and through wholesale outlets.
Retail trade through multi-purpose stores - these are subclasses OKVED 47.1 - OKVED 47.7. Retailing out ofstores - OKVED 47.8 and OKVED 47.9.
Subclasses
In subclass 46.7, the retail sale of non-food cultural and entertainment goods through special stores is indicated in OKVED.
Each code corresponds to a different activity.
Retail sale of books in speci alty stores - code 47.61, and retail sale of pens, pencils, paper - already code 47.62.
This detailed description is attached to each section and each code.
Trading in other goods
The classifier contains the OKVED code 52.48.39 - specialized retail trade in other non-food products. Any activity that is not mentioned in any other section falls into this category.
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