What you need to know, thinking about food
If the retail trade is planned to own, the best form is a private enterprise. However, when the plans require the involvement of several employees, it is advisable to create a legal entity.
Before you engage in retail trade with food, you need to decide on the legal form of doing business. Trading activities on the territory of Ukraine can perform both businesses and individual entrepreneurs. Selecting a suitable form, it is necessary to consider many factors: number of partners, number of employees, business scale, etc.
You also need to have a clear idea of where will be implemented by trade. This can be counter in the market, kiosk or stationary point. In any case, the object of trade implies the existence of legal documents. This can be a lease or certificate of ownership.
Taxes at the retail trade
In Ukraine there are two systems of taxation: General and simplified. General involves the payment of enterprises and entrepreneurs of a number of taxes. Simplified system involves a single tax that is charged on a monthly basis or as a fixed amount or a percentage of revenue. However, for a single tax payer, there are limitations on the annual turnover of revenue and the number of employees.
Documents required to start trading
For the retail food trade, the single tax is preferable. In this case, at the point you can not have a cash register and there is no need for registration of the trade patent.
In addition to the title documents for the object of trading is necessary that the activity was institutionalized in the founding documents. For enterprises and articles of Association and extract from the Unified state register of legal entities and physical persons-entrepreneurs. Entrepreneurs – only statement. The single tax proposes that a specific activity was present in the certificate of single tax payer. Retail trade in alcoholic beverages and tobacco suggests the presence of a corresponding license.
The exercise of commercial activities on the common system of taxation requires the presence of a cash register, which must be registered with the tax authority, as well as trade patent.
If the sale of food will be carried out in a stationary point, firefighters will need to obtain a Declaration of conformity. This can not be done, if available from the landlord. In addition, to selling food, you must have documents confirming their compliance with sanitary norms.
Selling food products in a stationary point implies the existence of area buyer. It must include: copies of legal documents of the enterprise (businessman), copies of licenses (if available), texts of the law on consumer protection and rules of trade in food products, as well as a book of complaints and suggestions.
