License for the sale of tobacco products: features of obtaining, necessary documents and recommendations. What you need to sell cigarettes at retail What documents are needed to trade tobacco

Sale of cigarettes, tobacco, liability, prices, fines, licenses, excise tax, anti-tobacco law and other tobacco issues, as well as what is needed to sell cigarettes in 2020, and other issues. Last updated: 15/01/2020.

For reference (moved into separate articles):

Documents from the supplier when supplying cigarettes and tobacco products

Industry trends of cigarettes in Russia

Data from the World Customs Organization determines the annual volume of the global tobacco market at 5.7 trillion cigarettes. In the Russian Federation, about 250-350 billion cigarettes are produced annually, of which about 2-3% are counterfeit products (including without excise duty or with fake ones).

The main reason for the spread of illegal cigarettes is the outstripping growth of excise rates, which leads to higher prices and demand for the sale of illegal cigarettes.

According to statistics, more than 1.1 billion people in the world start smoking before the age of 18.

Cigarettes in Russia cost almost twice as much as in neighboring countries. Maintaining the annual growth rate of excise at the level of more than 40% over the past six years, coupled with a change in the macroeconomic situation and a decrease in the purchasing power of the population, created all the necessary prerequisites for the start of a mass transition of the consumer to a contraband and counterfeit product.

Application of the accounting system - Decree No. 225 28.02.2019

In 2018, we wrote that we were planning to introduce, and that is exactly what we did.

On February 28, 2019, the Government issued Decree No. 224 “On Approval of the Rules for Labeling Tobacco Products with Identification Tools and Features of the Implementation of the State Information System for Monitoring the Turnover of Goods Subject to Mandatory Labeling with Identification Tools in Relation to Tobacco Products”

Establish that participants in the circulation of tobacco products engaged in the retail sale of tobacco products register in the system through an electronic key and work with tobacco products only through it.

Average cost of a pack of cigarettes

The average price of a pack of cigarettes in a Moscow store is 90-110 rubles. per pack, at a cost of 8-10 rubles (the return on turnover for a chain of trade participants is over 1000%). According to the 9th month of 2016, 60 percent of illegal cigarettes were brought to Russia from the countries of the Eurasian Economic Union (Belarus, Kazakhstan, Kyrgyzstan and Armenia). There are 80 tobacco factories on the Russian market, about 40% of the market falls on Philip Morris International, BAT Russia, Liggett Dukat and Petro.

Licensing of tobacco activities

In accordance with the Federal Law of May 4, 2011 No. 99-FZ “On Licensing Certain Types of Activities”, wholesale and retail trade is not subject to licensing.

Decree of the Government of the Russian Federation of 12.04.2000 No. 337 “On Licensing Activities for the Production and Wholesale of Tobacco Products” has now lost its force due to the publication of Decree of the Government of the Russian Federation of 22.07.2002 No. 548.

The time of sale of cigarettes, tobacco products.

The law on the sale of cigarettes does not provide for a time limit for the sale, you can trade around the clock.

Don't forget about the seller's instructions: Instructing the seller on the sale of tobacco, cigarettes and alcohol.

Rules for placing cigarettes in the store

Information about tobacco products offered for retail trade is brought by the seller in accordance with the legislation of the Russian Federation on consumer protection to the attention of buyers by placing on the trading floor a list of tobacco products sold, the text of which is made in letters of the same size in black on a white background and which is drawn up in alphabetically, indicating the price of tobacco products sold without the use of any graphics and drawings.

Demonstration of tobacco products to a buyer in a trading facility can be carried out at his request after reviewing the list of tobacco products sold, taking into account the requirements of Article 20 of the Federal Law "On Health Protection".

Minimum and maximum price for cigarettes

Measures of state influence on the price level of tobacco products are carried out through the establishment of minimum and maximum retail prices for such products. By virtue of par. 11 p. 1 art. 9 of the Federal Law of December 22, 2008 No. 268-FZ “Technical Regulations for Tobacco Products” (hereinafter referred to as the Technical Regulations), information on the maximum retail price in rubles must be applied to the consumer packaging of tobacco products, according to which on one of the outer sides each consumer package (pack) of cigarettes and cigarettes must be applied:

The maximum retail price at which cigarettes and cigarettes can be sold to consumers; information about the month and year of manufacture of cigarettes and cigarettes.

In part 5 of Art. 13 of the Federal Law of February 23, 2013 No. 15-FZ "On protecting the health of citizens from the effects of second hand tobacco smoke and the consequences of tobacco consumption" (hereinafter - the Law of February 23, 2013 No. 15-FZ), it is established that the sale of tobacco products at a price that is lower than the minimum retail prices and higher than the maximum retail prices (price per pack), established in accordance with the legislation of the Russian Federation on taxes and fees, is prohibited. At the same time, in accordance with part 3 of this article, the minimum retail prices are set at the level of 75 (seventy-five)% (percent) of the maximum retail prices, determined in the manner established by the Tax Code of the Russian Federation.

By virtue of h. 2 Article. 187.1 of the Tax Code of the Russian Federation, the maximum retail price is the price above which a unit of consumer packaging (pack) of tobacco products cannot be sold to consumers by retailers, public catering, services, as well as individual entrepreneurs; the maximum retail price is set by the taxpayer independently for a unit of consumer packaging (pack) of tobacco products separately for each brand (each name) of tobacco products.

There it is defined that a brand (name) for the purposes of this chapter means an assortment item of tobacco products that differs from other brands (names) by one or more of the following features - an individualized designation (name) assigned by the manufacturer or licensee, recipe, size, presence or absence of a filter , packaging.

Maximum retail price represents the price above which one pack of tobacco products cannot be sold to consumers by retailers, public catering, services, as well as individual entrepreneurs. (see clause 2 of article 187.1 of the Tax Code of the Russian Federation)

In this way, minimum retail price= 75% of the maximum retail price.

The sale of tobacco products below the maximum retail price indicated on the product package (by no more than 25%) does not form part of Art. 14.3.1 of the Code of Administrative Offenses of the Russian Federation - sponsorship of tobacco or promotion of the sale of tobacco.

Overstatement by a retail (wholesale) seller of the maximum retail price indicated by the manufacturer of tobacco products on each package (pack) of cigarettes shall entail the imposition of an administrative fine:

for citizens in the amount of 5000 rubles.
for officials - 50,000 rubles. or disqualification for up to three years
for legal entities - in the double amount of excessively received proceeds from the sale of tobacco products for the entire period during which the offense was committed (but not more than one year) (clause 1 of article 14.6 of the Code of Administrative Offenses of the Russian Federation)

How the price is set by the manufacturers or the importer (in this paragraph, Information is not for sellers)

Maximum retail price installed taxpayer (see clause 2 of article 187.1 of the Tax Code of the Russian Federation):

on one's own
for one pack of tobacco products
separately for each brand of tobacco products

Brand of tobacco products- an assortment position of tobacco products that differs from other brands by one or more of the following features:

name assigned by the manufacturer or licensor
recipe
dimensions
presence or absence of a filter
packaging

Submission of information on maximum retail prices (see clause 3 of article 187.1 of the Tax Code of the Russian Federation)

Taxpayer is obliged to file information about maximum retail prices:

to the tax authority at the place of registration (customs authority at the place of registration of excisable goods)
in the form of a notification of maximum retail prices (link to the Order of the Ministry of Finance of August 25, 2006 No. 108)
for each brand (each name) of tobacco products
no later than 10 calendar days before the beginning of the calendar month from which the indicated maximum retail prices will be applied.

Documents for opening a point of sale of cigarettes

Opening an enterprise selling cigarettes and what documents are needed for this:

It is necessary to register LLC or IP. Reference: How to register OO How to issue an IP What to choose LLC or IP;
Selection of commercial premises in a passing place, near pharmacies, markets, metro and department stores. In general, the rule of three MMMs is a place, a place, and again a place;
Select OKVED - retail trade. Reference: What is OKVED. If the enterprise is registered, then it is necessary to add OKVED codes.
A license to sell cigarettes is not required. According to Federal Law No. 80-FZ of July 2, 2005, activities for the production of tobacco products are excluded from the list of activities for which licenses are required.

Application of CCP in cigarette trade

Required!. According to article 181 of the Tax Code of the Russian Federation, excisable goods, in addition to alcoholic products, include:

tobacco products;
cars and motorcycles with a power of over 150 horsepower;
motor gasoline, diesel fuel, motor oils.

Organizations in the product range of which there are such positions are also subject to paragraph 8 of Art. 2 of Federal Law No. 290 and must install online cash desks, including when you sell cigarettes in a remote mountain village where there is no mobile connection.

UTII and PSN taxpayers

Until July 1, 2018, these categories of entrepreneurs may not use cash registers, but only if they issue proof of payment at the first request of the buyer. Two years later, from July 2018, the use of cash registers will become mandatory for them as well. 290-FZ, art. 7, item 7.

Vending machines (for reference)

Vending or vending machines do not need a seller: they are installed in public places and automatically dispense goods after depositing money. The usual assortment of vending machines: coffee, chewing gum, chocolate bars and other fast food. So far, such machines are not equipped with cash registers, but everything is ahead: from July 1, 2018, their owners are required to equip them with new online cash registers (290-FZ, art. 7. p. 11.).

In chapter 26.3. The Tax Code of the Russian Federation, dedicated to the single tax on imputed income, contains Article 346.27., Which provides a breakdown of the concepts used in this chapter. It is thanks to the concept of “retail trade” given in Article 346.27., For example, that a UTII payer engaged in retail trade in automotive parts, when trying to add motor oils that are excisable goods to the range, is forced to use CCP, since trade in excisable goods does not fall under the definition of " retail trade”, translated into UTII.

Where is it illegal to sell cigarettes?

(This issue is regulated by Federal Law No. 15 “On protecting the health of citizens from the effects of second hand tobacco smoke and the consequences of tobacco consumption)

Outside buildings and pavilions

Retail sale of tobacco products is carried out ONLY in stores and pavilions.

A store is a building or part of it, specially equipped, designed to sell goods and provide services to customers and provided with trading, utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale.
A pavilion is a building that has a trading floor and is designed for one workplace or several workplaces. What pavilion.

Note: If there are no shops and pavilions in the settlement (example: village), it is allowed to sell tobacco products in other trading facilities or distribute tobacco products. Trading through the trading window of any format is prohibited.

Prohibited in the following facilities and territories

Law No. 15-FZ establishes a list of objects and territories where tobacco trade is prohibited in any form, namely:

on territories and in premises intended for the provision of educational services, services by cultural institutions, institutions of youth affairs, services in the field of physical culture and sports, medical, rehabilitation and sanatorium services, on all types of public transport (public transport) urban and suburban traffic (including on ships when transporting passengers on intracity and suburban routes), in premises occupied by state authorities, local governments;
at a distance of less than 100 (one hundred) meters in a straight line without taking into account artificial and natural barriers from the nearest point bordering the territory intended for the provision of educational services;
1. The distance is calculated from the nearest edge (boundary) of the land plot of the indicated objects in a straight line to the boundaries of your object, measurements should be made along the shortest path (excluding artificial and natural barriers, etc.), while it is recommended to use the cadastral plan and measure with a ruler, save the generated map and print it.
  p|s There is no methodology for this measurement in the laws, this calculation is based on our judicial practice.
on the territories and premises (with the exception of duty-free shops) of railway stations, bus stations, airports, seaports, river ports, metro stations intended for the provision of passenger transportation services, in premises intended for the provision of housing services, hotel services, services for temporary accommodation and (or) provision of temporary residence, personal services.
Wholesale and retail trade in nasvay and sucking tobacco (snus) is prohibited.

Where else is it banned?

It is prohibited to trade at fairs, exhibitions, through delivery and peddling trade, remote sales, using vending machines and other methods.
Trading through the trading window of any format is prohibited.
The open sale of cigarettes is prohibited - you can see the packs.

Where allowed

In all places, subject to the above.

When using IP on UTII

Tax legislation does not allow using UTII when selling excisable goods listed in subparagraphs 6-10 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation. This closed list (points) does not include tobacco products, so it is possible to sell it in this case (this was indicated in the letter of the Ministry of Finance dated 04/07/2017 No. 03-01-15/20998, UTII is established by local authorities).

Federal legislation (Article 346.26 of the Tax Code of the Russian Federation) provides that this preferential taxation system can be used when selling goods through:

objects of a stationary trading network with trading floors up to 150 sq.m. (shops and pavilions);
objects of a stationary trade network that does not have trading floors (for example, kiosks, tents, retail markets, fairs);
objects of a non-stationary trading network (using a car, a mobile shop, a car shop, a trailer, a mobile vending machine, trading from hands, from trays, from baskets and hand carts).

OKVED applied in the sale of cigarettes and tobacco and tobacco products

OKVED Wholesale of tobacco products

46.3 Wholesale of food, beverages and tobacco

For raw materials

46.21.2 Wholesale of raw tobacco

OKVED Retail sale of tobacco products

Non-Specialized (General) Stores

47.11 Retail sale predominantly of food products, including beverages, and tobacco products in non-specialized stores

Specialty shop (only cigarettes)

47.2 Retail sale of food, beverages and tobacco in specialized stores

In the markets

47.81 Retail sale in non-stationary trade facilities and markets of food, beverages and tobacco products

Retail sale of tobacco products is carried out in a specially equipped building or part of it. This building can serve as a store or a pavilion (utility room + trading floor with one equipped workplace). A place must be determined for the receipt, storage, preparation for the sale of goods, while the law does not prohibit the implementation of these activities in one place (combine).

Trade in other trading facilities is possible, incl. delivery, but under the obligatory condition - the absence of shops and pavilions in a particular settlement.

It is forbidden to sell cigarettes at an exhibition, fairs, incl. with the help of delivery, peddling, remote and trade through vending machines. Trading through the window is prohibited.

The sale of cigarettes with a display and their demonstration is prohibited, information is communicated to the consumer according to a text list, without graphic images, and only after familiarization is the demonstration and sale of tobacco products carried out (on a white sheet of paper in black and white, in large print the name and price indication). In general, if you get into trouble in Moscow, then our lawyer in administrative disputes will help you.

Piece sale of cigarettes

From 07/01/2016, the production and sale of cigarettes is carried out only in a pack of 20 pieces.

Electronic cigarettes from 01.01.2017

From January 1, 2017, electronic cigarettes, steam generators and liquids with nicotine are equated with tobacco products and are subject to excise duty. For example, they cannot be advertised, smoked in public places, sold near schools, and so on.

From the middle of 2019, at the direction of Medvedva D.A. they will fall under the laws on the circulation of tobacco products. For e-cigarettes, the requirements, rules and prohibitions will soon be the same as for conventional cigarettes.

The answer to the remark of our reader, incl. arbitrage practice:

formally, a nicotine electronic cigarette does not apply to tobacco products, since Federal Law No. 268 defines what is a tobacco product, but judicial practice shows that when the courts use the analogy of law and law, in the event of an administrative fine for a nicotine electronic cigarette, the court decision will be not in your favor.
1. It also remains unclear the question of the electron used. nicotine cigarettes, what it is made from, etc.
it is necessary to clearly separate nicotine electronic cigarettes and liquids and those without nicotine on sale, for example, do not put them in a visible place.
since February 15, 2017, it is forbidden to smoke electronic cigarettes and vapes on long-distance trains.

Sale of cigarettes to minors

Article 20. Federal Law No. 15 “On protecting the health of citizens” introduces a ban on the sale of cigarettes and other tobacco products to minors”, in this case, it means the age of full 18 years.

Under 18 years of age, the sale of cigarettes and other tobacco products is prohibited.

It is important to understand here that the law prohibits the use of tobacco by minors in principle. At the same time, parents should be held accountable for this offense.

The seller in the store is also prohibited from selling tobacco products to minors, while the citizenship of the minor does not matter (Belarusian, Ukrainian, Moldavian). In case of doubt about the age of the buyer, the seller is obliged to demand from the buyer a document proving his identity and allowing him to establish his age.

List of documents giving the right to purchase

These documents may be:

Passport of a citizen of the Russian Federation or foreign passport.
Temporary identity card of a citizen of the Russian Federation.
Seafarer's passport ( seafarer's identity card), diplomatic or service passport.
Serviceman's ID card or military ID.
Passport of a foreign citizen.
Residence permit in the Russian Federation.
Permit for temporary residence in the Russian Federation.
Refugee ID.
Certificate of granting temporary asylum on the territory of the Russian Federation.
Driver's license. This list was put into effect by Order of the Ministry of Health of the Russian Federation No. 215N dated May 12, 2014.

In case of the slightest doubt and it is not possible to establish the age according to the documents, the seller is obliged to refuse the sale of tobacco products to the buyer.

According to paragraph 3. Art. 14.53 Administrative Code of the Russian Federation

Failure to comply with restrictions and violation of prohibitions in the field of trade in tobacco products and tobacco products - entails the imposition of an administrative fine, namely:

Penalty for selling cigarettes to children (minors)

for citizens in the amount - from 3 (three) thousand to 5 (five) thousand rubles;
for officials - from 30 (thirty) thousand to 50 (fifty) thousand rubles;
for legal entities - from 100 (one hundred) thousand to 150 (one hundred and fifty) thousand rubles.

Penalty for trading in the wrong place

Including within 100 meters and other non-compliance with restrictions in the field of trade in tobacco products

for citizens in the amount of 2 (two) thousand to 3 (three) thousand rubles;
for officials - from 5 (five) thousand to 10 (ten) thousand rubles;
for legal entities - from 30 (thirty) thousand to 50 (fifty) thousand rubles.

Wholesale or retail sale of nasvay, sucking tobacco (snus)

for citizens in the amount of 2 (two) thousand to 4 (four) thousand rubles;
for officials - from 7 (seven) thousand to 12 (twelve) thousand rubles;
for legal entities - from 40 (forty) thousand to 60 (sixty) thousand rubles.

If the first violation is detected, the fine will be at the minimum level, for example, for citizens 3 thousand rubles, and not five.

Where to report an inspection in case of a violation of the law

You should report to the local police department, the district police officer will conduct an inspection, or to Rospotrebnadzor, which will also entail an inspection. Covertly filing a complaint will not work, as this will not entail verification and will not reveal violations. At the same time, the inspection bodies (employees) are executors and do not have access to the case materials, incl. to the complaint and the signatory.

Ministry of Health wants to ban the sale of cigarettes

Based on data on reducing smoking in Russia, the Ministry of Health wants to completely reduce tobacco consumption by 2033, through the introduction of a ban at the legislative level. Currently, the current law on protecting the health of citizens from the effects of tobacco prohibits smoking in closed public places, including government agencies, hospitals, theaters, museums, sanatoriums and sports facilities, as well as cafes and restaurants. The restriction does not apply to electronic cigarettes and tobacco-free hookah.

The Ministry of Health also proposes to introduce impersonal packaging for all cigarettes in Russia. In the world, such restrictions are so far only in Australia, if the proposals of the ministry are supported, in Russia the so-called unified pack may appear in a year or two.

If you have any questions, ask them in our group in contact

How to open a tobacco shop from scratch? This question is asked by many aspiring entrepreneurs. This is dictated by the fact that capital investments are small with a payback within six months. The article contains step-by-step instructions, nuances when opening such a store, as well as recommendations.

Cigarette smoking is very common in the post-Soviet space, much more than in European countries and America. Despite the harm from smoking and the recommendations of the Ministry of Health, nothing stops people who use tobacco products. Using the weakness of such people can be turned into a business with a good profit. To achieve this goal, you need to understand the nuances of opening a store.

The business is suitable for people who do not have a lot of capital, the necessary knowledge and skills, as well as those who do not want to get involved in large stores and other activities that require large investments. Thus, a tobacco shop is suitable for those who want to try themselves as an entrepreneur.

In the 90s, kiosks selling tobacco products were very popular to enter the business. Much has changed since then, and today people prefer to buy goods in supermarkets and stores. However, the purchase of cigarettes is still made in tobacco stalls and kiosks due to convenience.

Benefits of a Cigarette Trading Business:

do not need large investments;
a large area is not required, which allows you to save on rent;
there is no need to hire a large number of employees, which helps to control their work;
the purchase of special equipment is also not required;
cigarettes are non-perishable goods, which means they can be stored without special conditions;
there is no need to draw up special documents, as well as legalize the business;
quick payback of the business, subject to the correct execution of the necessary documents.

Disadvantages of a Tobacco Selling Business

When opening a store, there may be the following disadvantages:

the need to have a large sum for the purchase of the first batch of cigarettes and other products. In fact, this is the largest part of the investment;
not the most impressive earnings, depending on the price of a pack;
high competition, since in all cities there are a huge number of similar stores.

What does it take to open a tobacco shop?

An interesting fact: in 1970, a law was passed in the United States of America prohibiting advertising of tobacco products on television. The last commercial in the US was released at the end of December of that year.

There are no difficulties in opening and owning a business. This is within the power of any person. Do not forget about the following nuances:

it must be taken into account that the store must be installed in accordance with the law. It is forbidden to locate shops near educational, sports and medical institutions. Failure to comply with the requirements of the law is severely punished;
It is prohibited to sell tobacco products to persons under 18 years of age. Fines are provided for violation;
on the territory of the Russian Federation, all cigarettes sold must have on the pack information about the maximum possible prices and the manufacturer of the goods. Increasing the price above the maximum is not allowed and is punished in accordance with the law;
the sale of cigarettes by the piece is also prohibited;
in tobacco shops it is impossible to sell products that do not correspond to the profile.

Is it necessary to advertise the store?

Advertising of such shops, as a rule, is not required, since most often buyers do not buy cigarettes in certain stores, but, for example, on their way to work. It is enough to design the store in such a way that it is clear to people that you sell tobacco products. It can be a sign on the premises or a pillar that can be placed nearby. Such measures will attract casual buyers. You can think about a serious advertising campaign when one store grows into a whole network. When saving on advertising, you need to create a competitive advantage to increase the number of regular customers. To do this, you can take the following steps:

expand the range of products. This means that the store should have expensive and cheap cigarettes, tobacco, hookah pipes and mouthpieces, related products such as lighters, matches, ashtrays, chewing gums, chocolates and much more. In the future, you can think about installing a refrigerator with drinks and a coffee machine;
it is necessary to ensure that sellers are polite and attentive to all buyers. For example, you need to know regular customers and take the time to communicate, as all people love attention;
store location plays a big role. Crowded places are the best option;
you should not overprice products too much, as in this case people will prefer to buy cigarettes where it is cheaper;
business must be done with integrity. No need to cheat drunk visitors, as well as sell tobacco products to minors.

Interesting: The best-selling thing on the planet is cigarettes, which are sold in the trillions every year. Corporate income exceeds four hundred billion dollars annually.

Business plan

Choosing a store format and registering it

It does not take much time to open a store, just a couple of months is enough. In the event that the future owner decides to sell alcoholic beverages or food there, it will take significantly longer. Accordingly, if there is no large start-up capital, you should think about opening a kiosk or stall, and then expand. The main advantage when registering a tobacco shop is the absence of the need to draw up a lot of documents. The most successful option can be called the form of ownership of the IP, since it has a simplified taxation scheme. Registration of a kiosk will cost the owner no more than ten thousand rubles, it will take about a month.

Renting or purchasing a stall is not a problem, as there are a lot of offers on the market. The advantage of this type of business is the absence of the need to purchase expensive equipment. It is enough to buy a safe for revenue, a cash register, a table and a chair for the seller. In accordance with current legislation, it is required that an entrance must be made to the kiosk. In order to avoid problems with the law, an opaque cigarette cabinet must be made inside. In order for the seller to feel comfortable in the cold season, it is worth installing heating appliances in the store. The cost of purchasing equipment can be represented as follows:

The greatest difficulty will be the choice of a place for the store. It is best if it is located in areas where a large number of people live or work. But, as a rule, such points have long been occupied by competitors.

How to choose a product supplier

As with any other business, you need to find the lowest priced suppliers so that you can charge the maximum markup. The situation on the tobacco market is positive, as there are a large number of suppliers, which allows you to choose the best of them. It is necessary to responsibly deal with this issue, which means not rushing into a choice and not agreeing to the first offer. You need to check all quality certificates and other documentation to be sure of the originality of the product. Also, do not choose exotic types of cigarettes for sale. Many smokers are used to certain brands, most often well-known ones. This means that the supply of such cigarettes must be uninterrupted.

Shop assistants and work schedule

Store hours will vary depending on location. If there are establishments nearby that work around the clock, then you can set the same schedule. If the kiosk is located in a business or residential area, you can get by with a schedule from 7 am to 10 pm. It must be remembered that the usual mode from 8 am to 5 pm will not work. Which work schedule is chosen will also affect the number of employees. The 24/7 mode will require three vendors, while the day mode will require two. The schedule of their work will be two days in two or a day in two. The monthly salary for each will be at least 7-10 thousand rubles. In big cities, you will have to pay more, respectively, with average salaries. Hiring a cleaning lady is not required, as the sellers will handle the cleaning themselves in a small space. There is also no need to hire an accountant, this function can be performed by the owner himself.

How much does it cost to open a tobacco shop from scratch?

Opening a store does not require large initial contributions. It is enough to save up or borrow about 150 thousand rubles to start a business. Opening costs look like this:

business registration - 10 thousand rubles;
rent of premises - 10 thousand rubles per month;
purchase of equipment - 68 thousand rubles;
salary per month - 15 thousand rubles;
purchase of the first batch - 50 thousand rubles per month;
other expenses - 5 thousand rubles.

In total, 158,000 rubles are required to open a tobacco business. At the same time, it makes sense to draw up a long-term lease of premises - for several years in advance. This will save money, as the price will be lower, and it is also possible to get a rental vacation for a month or a little more.

Is it profitable to open a tobacco shop?

It must be borne in mind that it is impossible to quickly become a millionaire by selling cigarettes. The maximum possible markup on a product is 30 percent per pack of cigarettes. But most often, store owners are content with only 15-20 percent. Accordingly, the more sold per day, the higher the revenue. Suppose fifty packs of cigarettes are sold per shift, with a cost of seventy rubles. Daily revenue will be 3.5 thousand rubles. The store will bring about a hundred thousand rubles a month. Taking into account all payments, such as taxes, rent, wages to sellers, purchase of goods, net profit will be from 26 to 41 thousand rubles. Thus, the payback of the store is about six months.

Conclusion

As you can see, there are no particular difficulties in opening a tobacco shop. It is only necessary to pay attention to the fact that the actions during the sale are legal, and to increase the volume of sales.

The main parameter for licensing wholesale trade in the field of tobacco products is strict compliance with tax laws along with sanitary and technological standards. At the same time, wholesale trade in tobacco products is considered to be its supply to legal entities, and, in addition, to individual entrepreneurs on the basis of the requirements of legislative supervision. In the article below, we will find out if a license is required to sell tobacco products.

Trade in tobacco products: how to get a license?

The issuance of a license for the production of cigarette products and its wholesale is carried out by the Ministry of Taxes and Duties. To obtain such a permit, the following package of documents must be submitted to the licensing authority:

Application for a license, which requires the name of the legal entity. For example, the information of an identity document, the address of the place of business along with the details of the banking institution, settlement accounts, and, in addition, the period during which the relevant products will be produced. How much does a license to sell tobacco products cost? We will talk about this later.
A copy of the founding type documentation with all additions. Thus, you will need a certificate of state registration of the applicant as a legal entity with the presentation of originals in cases where the documents are not certified by a notary. These papers are required for a license to sell liquid, which is needed for electronic cigarettes.
All copies of payment orders, and, in addition, a bank statement confirming the payment for the service of considering an application for the required issuance of a license.
A certificate received from the territorial tax authorities confirming the registration of the person with the fixation of the taxpayer number. In addition, documentation will be required confirming the absence of any tax debt and other payments that are mandatory. Not everyone knows how to get a license to sell tobacco products.
Copies of papers confirming the right to use and own land areas and buildings that are planned to be used for the relevant type of activity.

A copy of the letter from the State Committee on Statistics, which is drawn up in order to enter a citizen who needs to obtain a license into the unified state register of institutions.
Information about the access mode.
The conclusion of the authorized bodies, which will confirm the proper compliance of the warehouse of the applicant's organization with sanitary and fire regulations. In addition, the premises must comply with the requirements of technical regulations.

Important Notes

All documents that are submitted to the state body for obtaining a license to sell tobacco products must be accepted according to the inventory, a copy of which is handed to the applicant with a note on the date of receipt of the package of papers.

So is a license required to sell cigarettes? Yes, required. It is issued no later than three days from the date of submission of all documentation confirming the payment of the fee. In the event that the required amount is not paid within three months, the authorized body will have the right to cancel the license. The corresponding permit is issued, as a rule, for a period of three years. For the sale of cigarette products without a license, a fine is due. How much does a license for cigarettes cost, find out below.

This paper is subject to registration in the register of licenses. The period of its validity can be extended at the request of the licensee. Permission forms serve as documents of strict accountability, for this reason they have a degree of security similar to the level of valuable assets, therefore they reflect the accounting series and number.

Refusal to license the wholesale trade in cigarettes

When answering the question of whether a license is required to sell tobacco products, it is important to emphasize that there are some restrictions in obtaining one. Thus, the reason not to issue a license to trade in this type of goods is:

Distorted and unreliable information in the documentation.
A negative result against the background of studies that have established a complete or partial non-compliance of a person with the requirements in the field of the activity in question.

Receiving notification

A notice of the fact of refusal to issue a license is handed to the person within three days after the adoption of a negative decision. In this case, all reasons must be indicated. In the event that a person is not satisfied with the decision, then he has the right to appeal against it in the manner established by Russian law.

Suspension of the license to sell cigarettes

Licensing authorities have the power to suspend a license. This usually happens in the following cases:

State regulatory authorities revealed violations of the necessary requirements. At the same time, we are talking about violations that can lead to harm to the health of citizens, and in addition, the security of the entire state and the defense of the country.
Failure to perform a licensed activity for one year from the date of issuance of the relevant document that allows you to carry out this activity.
Non-fulfillment by the licensee of all necessary mandatory instructions, and in addition, various orders from supervisory authorities to eliminate the identified violations.

The period for which the permit may be terminated may not exceed six months. In the event that the circumstances that led to the suspension of the license are completely eliminated, then it can be renewed. The cost of a license to sell tobacco products is quite high.

Price

Since January of this year, the rate has been increased for absolutely all types of tobacco, namely for chewing, smoking and pipe tobacco up to two and a half thousand rubles. In the next 2018, the price will increase to two thousand seven hundred rubles. And in 2019, the price of a license to sell tobacco products will rise to three thousand rubles. The list of excisable goods also includes electronic cigarettes.

Trade in tobacco products: revocation of a license

On top of that, a license to sell tobacco products can also be canceled by a court decision. Along with filing an application with the court about this process, the regulatory authorities have the right to suspend the work of the document for a while until the decision is announced or until it actually comes into force. As practice shows, the following factors often serve as the basis for such cancellation of paper:

Detection of distorted and falsified information in documents provided in order to obtain a license.
Repeated and rude fact of violation of licensing requirements by a person.
The illegal nature of obtaining a license to trade in tobacco.

The licensing authority, strictly within its powers, must take the following measures:

Verify that licensees are properly complying with all required requirements.
Request the necessary explanations on issues that arise during the performance of inspections, including a declaration on the volumes of purchased and sold products. In addition, reports on the use of special grades are required.
Drawing up protocols with fixing of established violations revealed by the results of inspections.

Issuance of orders that will oblige licensees to eliminate any identified violations. Plus, it requires the designation of deadlines for their elimination.
Issuing warnings to violators.
Implementation of other actions provided for by domestic legislation.

People often ask if a license is needed to sell tobacco products. Of course, because its absence threatens with penalties.

Penalties for selling tobacco products without a license

In our country, the sale of tobacco products without a license is prohibited. Those who sell cigarettes without obtaining a license face various options for fines and government measures, namely:

Penalties in the amount of three hundred to eight hundred thousand rubles.
Compulsory social work for up to five years.
Penalty equal to the offending person's salary for the last few years.
One-time collection of funds in the amount of one million rubles.
Probable imprisonment for up to six years.

Finally

Thus, tobacco business is a very profitable type of business activity. But it must be taken into account that this type of product requires mandatory labeling, and, in addition, obtaining a license for its sale and distribution. Otherwise, all offenders expect significant fines, and imprisonment is not excluded.

Many entrepreneurs want to start a new business related to the sale of cigarettes. To do this, at a minimum, you need to open your own kiosk. But it is alarming and often stops the fact that this business is constantly limited for one reason or another.

First, the cost of a cigarette stand itself; secondly, various prohibitions. And also a regular increase in excise duty. Plus, without fail, frightening pictures on tobacco packs, which should motivate people to give up addiction. All this makes a person think and doubt the correctness of the choice. The hope that it is possible to successfully engage in the sale of cigarettes is gradually disappearing.

And, at the same time with all the buts, there is one very important argument for: tobacco products have always been and will be in great demand. Therefore, if the business is properly organized, selling cigarettes through a kiosk can be quite a profitable business.

Arguments in favor of the tobacco business:

A business is destined to succeed if it provides customers with what they need. Cigarettes are a running and non-perishable commodity. It is not difficult to store it, as well as transport it.
No need to look for suppliers. There are more than enough of them on the tobacco market.
This business has a high payback. Having invested money at the beginning of the business, after a short period of time you can count on a stable and tangible income.

How to open a cigarette stand

It is very important where the point of sale will be located, in this case, a kiosk. The optimal place can be called the subway, train stations, parking lots, markets and other places with a large influx of people. The kiosk does not have to be large, a few squares of retail space will suffice.
The following equipment must be installed in a kiosk selling tobacco products: a cash register, a cabinet for storing goods, a safe. As for storage, this issue must be approached with all seriousness. This is especially true for expensive cigarettes and cigars. The cabinet must maintain a constant climate control (humidity and temperature). Specialized cabinets for storing tobacco products are not cheap, but you can be sure that the products are stored in proper conditions. Cheap (and more popular) cigarettes do not require special storage conditions. Their manufacturers took care of it. Cigarettes are produced in a special package that does not allow air to pass through, thereby maintaining the product in good condition.

Studies show that the majority of smokers choose standard cigarettes, preferably at an average price. The share of such buyers will be 80%. It follows that it makes no sense to buy a lot of expensive products, including elite cigars. Despite the fact that people who buy expensive tobacco, most likely do not buy it at a kiosk in the market or near the subway. And the most important thing in the purchase - you need to insure, requiring certificates, licenses from suppliers of tobacco products, moreover, with each purchase of goods.

Business plan for future business

A business plan needs to be developed carefully. If you do not have the necessary knowledge in this area, it is better to resort to the help of professionals. There are plenty of companies that provide business plan writing services for a fee.

Cost items for opening a cigarette kiosk:

Expenses for registration of entrepreneurial activity, registration of all necessary documentation.
Buying or renting a stall.
Acquisition of the necessary equipment for the storage and sale of tobacco products.

In addition, we must not forget about fixed and variable costs. Permanent - this is wages to employees, the purchase of goods, utility bills for retail space. Variables include fines and other costs.

To open a stall of tobacco products, and implement a successful business idea, you need to invest about $ 40,000. Monthly cost items will be somewhere around $2,000. And the profit in this scenario can reach $ 5,000. Such a business usually pays off in ten months.