Retail (retail - English "retail", "retail", "piece"), retail - a type of business selling small quantities or individually of goods and services. Such trade is carried out through retail enterprises.
The object is the buyer who purchases the goods. In this case, the goods are intended only for personal use, at home or in the family, and are not related to business activities.
The subject in this situation is the seller.
This type of activity is most popular in the modern world of business. Huge opportunities to attract customers and large margins + demand, which give maximum profit, make retail attractive.
Features
The sale of goods in retail is carried out through retail enterprises. For their functioning, a large staff is required, as well as significant areas associated with the dense laying out of a large number of goods in the hall and large stocks.
In order to cover costs and make a profit, margin (trade margin) is used. Its value is regulated by the general state regulation of prices, the state of the market. This applies only to certain categories of goods, and for those that do not belong to this list, the margin may be from 30% or even more than 200%.
In order for the fact of purchase to be confirmed, the company must use a cash register. The exceptions are sales using vending machines or sales in which cash registers cannot be used. The device, which is used in retail, must immediately print 2 checks. One of them is received by the buyer, and the second is kept by the seller.
Check Information
Checks issued as a result of a purchase must contain information useful to both the buyer and seller.
Must be specified:
- name of the trading company where the purchase was made;
- cost of purchased goods or services;
- amount of VAT indicating the rate;
- date of sale and time.
The check may also indicate the list of goods that were purchased. If it is not, then an invoice may be attached to the purchase, in which the purchased goods are indicated.
Checks can serve as protection for both the client and the seller. In the event of a conflict (shortage detected, price mismatch in the check declared), each of the parties stores evidence of correctness. And in court cases that arise on the initiative of customers, a check is the only opportunity for a store to prove its case and maintain its image.
Classifier Sections
Each type of business in the classifier is assigned its own codes, which relate to specific sections.
Section G describes the wholesale and retail trade, as well as the repair of motor vehicles and motorcycles.
The latest changes that are relevant at the moment were made 01/01/2017. At the beginning of the year, the transition to OKVED2 was carried out.
Code structure:
- UU - class;
- UU.U - subclass;
- UU.UU - group;
- .. - subgroup;
- UU.UU.UU - view.
According to OKVED wholesale and retail trade in non-food products is located in section 52. The content of the section consists of listing the areas of activity that are associated with different types of trade.
Classifier OKVED 52 section "Retail" contains a breakdown into subclasses.
52.1. In simple non-specialty stores.
52.2. Food.
52.3. Perfumes, beauty products and medical.
52.4. Other trade in specialty stores.
52.5. Trade b. at. goods in the store.
52.6. Sale outside the store.
52.7. Repair of household items and household products.
Classifier OKVED retail trade and wholesale classifies in different subsections.
Section contents
OKVED codes retail and wholesale 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 the distribution of goods. This group also includes auto and motorcycle repair. It is worth noting that sales without conversion are standard actions, such as the classification of goods, sorting, organizing, mixing, bottling, repacking the wholesale in small batches, storage of frozen or chilled products.
Grouping Content
In the classifier OKVED 52 - retail. The section contains a division into groups.
45 grouping includes actions that are related to the sale, as well as repairing 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 customer in each group.
Wholesale trade is reselling without conversion b. at. or new goods to sellers, legal entities, wholesalers. It may also involve attracting agents to make a sale or purchase of goods.
Grouping 46 includes the type of companies whose main activity is wholesale trade with the acquisition of rights to the goods they sell. For example, these are distributors who work for the manufacturer, importers or exporters. These include sales offices, agents, brokers, commission agents, customer associations that are associated with the agricultural market.
Often, wholesalers themselves bring the goods into presentable condition, collect, and also sort it into small batches. In exactly the same way, they cool, store, deliver and assemble (install) goods and stimulate the formation of new brands and sales growth.
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 the OKVED “Retail trade in other non-food goods”.
Non-food trade
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 a code 46.4. The section is called “Wholesale trade in non-food consumer goods” and contains a large list of activities.
Among them are trade:
- household items, including textiles;
- clothes;
- underwear;
- fur products;
- accessories, hats;
- hats made of leather;
- shoes;
- shoes made of any material;
- household electrical goods;
- household appliances, as well as sewing machines;
- radio and television equipment;
- photographic as well as optical equipment;
- electric heaters;
- electrical appliances.
Section 46
Each section contains a list of activities that are applicable to it.
For example, section 46 contains a description of the wholesale trade, except for the sale of motorcycles and vehicles.
Subsection OKVED retail trade in non-food products is in section 47.
In each of them, it is described in detail in what type of store it is possible to engage in one or another activity, in what volumes to sell, what quality the product may be (used or new).
For example, 47.78. The description of the section indicates other retail trade, which is carried out in special stores.
The grouping contains the retail sale:
- cameras, optical or measuring instruments;
- services of specialists in optics;
- souvenirs, handicrafts, religious items;
- services for commercial galleries;
- liquid boiler fuel, gas in cylinders, coal, wood fuel;
- weapons as well as ammunition;
- numismatic and philatelic goods;
- non-food products that are not included in other groups;
- in commercial galleries.
Market Trading
There are OKVED codes in the classifier retail trade on the market and non-stationary store. This code is 47.8.
It includes retail trade in a large assortment of new or used goods. Typically, such activities are carried out with the placement of goods in a kiosk or tent, car shop. In the market or along the road.
Subsection 47.78.9 corresponds to the OKVED code “Retail trade in non-food goods”, which did not fall into other subgroups.
How to choose a section?
Starting to design a business, you need to choose the right codes for OKVED.
In order to do this, you need to select a section and a subsection by description, and in the subsection itself decide on the desired type of activity. To submit the correct application for registration, you need to use only those codes in which there are four characters or more. Applications that indicate codes with three digits are not accepted.
The number of codes that can be specified is unlimited. But you need to choose some main category of activity, since it is from it that there should be a percentage of revenue of 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.
Retail sales through multipurpose stores are subclasses of OKVED 47.1 - OKVED 47.7. Retail trade outside stores - OKVED 47.8 and OKVED 47.9.
Subclasses
In subclass 46.7, the OKVED lists retail trade in non-food cultural and recreational goods through special stores.
Moreover, each code corresponds to a different activity.
Retail sale of books in specialty stores is code 47.61, and retail sale of pens, pencils and paper is already code 47.62.
Such a detailed description is attached to each section and each code.
Trade in other goods
The classifier has an OKVED code 52.48.39 - specialized retail trade in other non-food goods. Any type of activity that is not mentioned in any other section falls into this category.