What to do with VAT when closing IP. Remains of goods - what to do with, sale or return? Remains of goods car upon liquidation of IP

27.11.2021 -

The question is asked by Mullakhmetov Ildar:

Nikolay, hello. I looked through the site well, but found almost no information on the remnants of the goods.

The questions are:

Using bags as an example, what is the average percentage of goods that cannot be sold?
If this percentage is not zero, how do you deal with the leftovers? Promotions, special offers - how much does it reduce the% of the balance? There may be some case that allowed to seriously reduce the balance.
I think that no matter how hard you try, you won’t sell everything, and even after promotions, etc. some dry residue remains, which settles as dead weight in the warehouse. What is he? Are there options for working with him?

Thank you in advance for your response.

Hello Ildar.

There are leftovers in absolutely every commodity business and it is almost impossible to calculate how to do without them. I still have them in the store, but not a lot. Below I will explain why and where the leftovers go. I will answer your questions in order.

If we count by batches of goods, then 10% always remains.
To be honest, I never equated any goods with the leftovers, but only after your question did the calculation :) Accordingly, I never did anything to sell them. I'll explain why. In a short trading period (a year and a half), I concluded that any product will find its buyer. And in this I was not mistaken. It happens that even from the first order of goods, which was a year and a half ago, they buy bags now. Although there are only a few of them left, they are bought without any promotions, discounts and sales of leftovers. Therefore, if you are engaged in accessories or clothing, then you can safely leave these products in the window and they will be bought sooner or later. Below I will describe the working methods of selling leftovers.
As I answered above, the remainder remains, but is still being sold gradually. Often there is a seasonal product (summer bags), but they are sold out the next summer.

Sale of leftover goods

Here are a few ways I see and have tried to sell leftover merchandise. They all work.

1. If you are selling through the site, then create a separate section with leftovers. You can call it "Sale". Post leftovers there and make discounts. But in addition to simple discounts, you can do this: "Buy 3 things and pay for 2." Thus, your balances diverge faster, and the benefit is higher than from a simple discount, for example, 40%. Because you're giving away 3 things for free that cost less than the other two. And for a person, this is much more pleasant than just a standard discount.

2. What works for me with a bang. I attach cheap goods free of charge to expensive goods. Thus, a person sees that for the same price as before, he can buy an expensive bag, but at the same time receive a wallet as a gift. As a result, I sell an expensive product that is rarely sold, but I also sell (albeit for free) a wallet that costs “dead weight”. The benefit is obvious, because the margin from an expensive product will more than cover the price of a cheap one. In essence, the method is similar to the first, but sometimes it is more attractive.

3. Place an ad on Avito that you sell your product in small wholesale. Make a small cheat, so as not to work in the negative and not to zero, and sell all the goods in bulk. 40 purses were bought from us before the New Year. One trucker decided to congratulate his colleagues and took them with him to Surgut. And he is pleased that he received it cheaply and we are pleased that we sold the rest and even a small plus.

4. Can be returned to the supplier. If you work with your supplier for a long time and he is not in China, then you can arrange a return. Many go for it. It makes no difference to them who to sell these goods to, you still order lots from them. The main thing is that the goods do not lose their presentation for a long time spent in the warehouse!

If your product is food, then only return to the supplier. But everyone in the food industry knows this.

5. If there are a lot of leftovers, then city fairs help. My friend, who is engaged in confectionery, uses it very actively. At the end of the season, he has several tons of various candies left. So at the fairs, he actively sells them. You can also go to fairs in the nearest districts / villages. There they will be bought more actively, because the prices in stores are more expensive than in the city itself.

Conclusion

In conclusion, here's what I would like to recommend. Try to evaluate each item of the product that you purchase. We approached the product very responsibly, so there were few leftovers. We tested the goods before purchasing, we looked whether they would be bought from us or not. It's a tedious process, but it saves a lot of money in the end. Like this!

If you have additional questions, ask in the comments below;)

Sincerely, Schmidt Nikolai

Very often, VAT when closing an IP creates some difficulties for businessmen. For individual entrepreneurs who work on the general taxation system, VAT is one of the sore points. This tax requires clear documentation, it is not easy to calculate, but must be paid on time. But some businessmen, subject to certain conditions, have the opportunity to return part of the value added tax.

There can be many reasons for closing your own business. At the same time, this is not a particular problem for individual businessmen, but nevertheless, difficulties are not excluded when using certain tax regimes.

When an individual entrepreneur works on the OSNO or in the course of labor activity there was an import of goods, one has to deal with value added tax.

How does the IP complete the work?

If an entrepreneur is sure that it no longer makes sense for him to keep his IP open, he must contact the tax service and provide an application filled out according to a certain model.

In addition, you will need to pay the state fee and resolve all issues with the funds. If an entrepreneur has debts in the Pension Fund of the Russian Federation, he can complete his entrepreneurial activity, but after that he will have to pay off the Pension Fund as an ordinary individual.

But, if issues can be resolved with the PFR later, then everything should be clean at the tax office at the time of application. An entrepreneur should not have debts and unsubmitted reports, including value added taxes. It is especially difficult to comply with all these rules for those businessmen who work on the general taxation system, since there is a large amount of reporting.

Even in the case when the business did not generate income for the last reporting period, the entrepreneur is obliged to submit reports to the tax office, but with zero data. If this is not done before the application for closing the IP is submitted for consideration by the Federal Tax Service, this procedure must be completed immediately after the official completion of business activities.

To close an IP, an entrepreneur must submit an application and pay a state duty. After that, it will take 5 days to complete all the documents. That is, in about a week, a businessman can again apply to the territorial branch of the Federal Tax Service to receive an extract from the Unified State Register of IP, which will state that his company has officially ceased to exist.

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What to do with VAT when closing an IP?

As mentioned above, for many businessmen working for OSNO, one of the most problematic points is VAT, sometimes it is so difficult to figure out the nuances of the tax that you have to turn to professional accountants for help.

For example, a situation may arise for an individual entrepreneur when the goods were purchased even before the decision to close the IP was made, but the value added tax from the state budget was fully refunded from it, which is quite possible.

If at the same time the goods remained unsold and are in stock, then the question may arise as to whether the individual entrepreneur, at the end of his entrepreneurial activity, should reimburse the state for the previously received VAT refund.

In such a case, Russian tax legislation contains instructions that do not force an entrepreneur to return VAT upon liquidation of an individual entrepreneur. This applies to those cases when it was decided to leave the rest of the goods for personal use, that is, he will no longer participate in the sale (clause 3, article 170 of the Tax Code of the Russian Federation).

But despite the fact that at the legislative level there are no clear indications that a businessman is obliged to return a deduction for value added tax, in practice everything can happen a little differently.

For example, in the process of reviewing documents at the end of business activities, employees of the Federal Tax Service may make claims in this regard. Therefore, a businessman needs to be prepared for the fact that his rights, most likely, will have to be defended in an arbitration court. Nevertheless, experts say that very often the decision of the judiciary is in favor of individual businessmen.

Entrepreneurs who have to resolve such cases through the courts are often perplexed about this, since the law states that a businessman is not obliged to refund VAT if the goods remain with him. However, the tax service may refer to the second paragraph of the same 170 Art. It already says here that an individual entrepreneur is obliged to refund value added tax if the goods or services for which the deduction was received are planned to be used further.

Thus, a businessman is not obliged to refund the value added tax only if he is going to leave the entire balance of the goods for personal use, and he will definitely not get rid of it by selling it.

But this will have to be proven, since sometimes the balances are very large and tax officials have doubts that a person can use such a quantity of products personally.

It is worth noting that in cases where, at the end of the entrepreneurial activity, the individual entrepreneur nevertheless decides to refund VAT to the state treasury, the entrepreneur has the right to pay this amount in the expense column.

You can often see a picture of large discounts on certain groups of goods, both when buying and when buying in large quantities. This is consumer orientation. With the help of discounts, you need to orient the consumer that only now, during the promotion, he can buy these goods at a reduced cost.

Make your ad as visible as possible. Highlight these products, put them at eye level, in the front rows, at the entrance to the store. Instruct all consultants to recommend exactly those products that are currently on sale, motivate them with bonuses and additional premiums for the sale of a certain amount of goods.

Sources:

Rituals for the sale of a specific product

The activity of the buyer is influenced not only by the favorable price for products but also many different factors. This is a form of service, a different form of product layout, good store lighting.

Instruction

It is necessary to arrange the counters "in warm colors."

Change the lamps of lighting devices, choose with a color temperature from white to 4000 Kv. to yellowish 3000 sq.

Take care of the shelves for goods. If you are converting the store to self-service, then pay special attention to the “rule of two fingers”. This is when the height of the shelf corresponds to the goods sold on it. After all, a small number of shelves can greatly reduce the supply of products, and accordingly this will adversely affect.

Consider the features of the horizontal display of goods by brand. Such a display of goods from one manufacturer immediately occupy one or even two of the most profitable horizontal shelves. They are located at eye level and along the entire length of the section. Then the goods of other brands have to occupy less popular places on the shelves. Always keep in mind that this type of display does not offer significant benefits, especially for distributors of general goods.

Consider also the features of the vertical display by type of product. Thinking about how to sell your product more profitably, this strategy will give its results. After all, such a calculation is extremely dangerous for the undisputed leading supplier. And such a layout conveys to the buyer that the products that follow the market leader are real substitutes for the product - the leader.

General provisions

In the process of activity, individual entrepreneurs often involve various property, for example, a vehicle, premises or equipment. There are no restrictions on the part of the legislation, and sanctions for such actions are also not provided. This is due to the fact that, according to the law, the property of an individual entrepreneur and an individual is not separated. Such parity is observed until the entrepreneur decides to sell the property. And this is where a lot of questions come in:

What taxes will you have to pay?
Can I claim a property tax deduction?
How is the sale of property going before or after the IP closing procedure?

Here everything depends on many factors, namely the direction of the entrepreneur’s activity, the characteristics of the “product”, as well as a number of other aspects that together play a key role in resolving the issues considered. Below are the general principles that should be taken into account in the first place.

How to sell property without closing an IP?

To begin with, consider a simple situation where a person has been registered as an entrepreneur and acquired the property necessary for developing and running a business. Consider a situation where the purchase cannot be used for yourself. As an example, it can be a refrigerator for a store or a special showcase. What should I do if, after some time, the previously purchased product needs to be sold due to a breakdown or a desire to buy a more modern model?

According to the law, the profit from the sale belongs to the category of income from the activities of individual entrepreneurs. Therefore, you need to be prepared to pay tax, taking into account the current form of taxation. There is no need to talk about the citizen's profit here, because the payments are made by the individual entrepreneur.

Let's consider each of the options:

"Simplified" (STS) - the most popular taxation option, when the revenue when calculating payments to the Federal Tax Service is added to income. In the case of the sale of property by an entrepreneur, there are no costs, because this indicator was taken into account earlier, when the property was purchased.

An individual entrepreneur should take into account that the sale at the stage of doing business with the age of the property up to 3 years from the date of purchase may have a number of negative consequences for the entrepreneur. First of all, it concerns tax payments. The bottom line is that with such a transaction, the individual entrepreneur will have to transfer tax according to the “simplified” tax for the entire period of using the property. The cost that was previously written off to expenses is resumed, and instead of it, depreciation is written off taking into account the normalized useful life of the property.

Depreciation is calculated for a specific period. The reference point is the month following the application start month, and the end period is the sale month. As a result, individual entrepreneurs have to pay additional tax for the year of purchase of property. As a result, the entrepreneur is forced to pay additional fines and taxes.

ENVD. The second option is the use of "imputation" by the entrepreneur. In this case, the fact of the sale of property refers to additional profit, which is not related to the activity. When applying for a "simplified tax" in advance, the income from the sale will be taxed taking into account this regime. Please note that regardless of the object of taxation, when transferring to a “simplified tax”, the price of a fixed asset is not included in expenses. Individual entrepreneurs who have not submitted an application for the transition pay taxes according to the rules of the general regime (VAT or personal income tax). The downside is the fact that the entrepreneur does not have the right to property deductions.
Combining UTII and USN. In this case, the profit from the sale of fixed assets before the closure of the IP falls under the category of simplified income. This is due to the fact that only limited types of activities are transferred to UTII, and the sale of property does not belong to the category of imputed activity. What does it mean? Even if the material value was used in the activities of an individual entrepreneur working on UTII, the profit from the sale will not fall under the "imputation". Due to the fact that the entrepreneur also works on a simplified tax system, the tax will be paid taking into account this regime.

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How to sell property that was purchased before registration?

Other situations are possible when the equipment was purchased even before the opening of the IP by an ordinary individual. For example, initially the property was intended to cover personal needs, and then it began to be used in the process of doing business. As an example, we can cite the same car, which, after registering the IP, turned from personal to official transport.

Here it is logical to assume that all documents confirming the purchase will be issued to an ordinary citizen, namely an individual without a "prefix" IP. The reason why the product was bought more equally does not matter. This may be covering family, household or personal needs. The main thing here is that the entrepreneur, after full registration, began to use the car for business. As soon as the property began to be used for commercial purposes, it is classified as fixed assets.

Features of the classification

As you can see from the above, the status of the buyer or the date the purchase was made doesn't really matter. The main role is played not by the property itself, but by the features of its use. If the entrepreneur manages to prove that the goods were used to conduct business activities, it automatically goes into the category of fixed assets. In this case, the costs incurred by the entrepreneur can be written off as expenses. But here it is worth considering that the write-off process does not take place in full, but taking into account the useful life. Property purchased before the transition to the "simplified" system. Here it is worth highlighting the following features of write-off in relation to the useful life:

Up to 3 years - write-off is possible during the first year of application in business activities.
From 3 to 15 years. The process can take up to 3 years. In the 1st year, only half of the price is allowed to be written off, in the 2nd year - 30%, and in the 3rd - the remaining volume.
From 15 years and more. With such a useful life, the price of the property should be taken into account in the costs evenly over ten years. This is due to the fact that the property begins to be used for commercial purposes and is subject to the same rules as for fixed assets purchased during the period of operation and for business. If you sell property for up to 3 years, and the fixed asset has a useful life of more than 15 years, the previously taken into account costs will have to be removed, and the “simplified” tax for the time of ownership of the fixed asset will be recalculated.

When making a transaction for the sale of property, controllers always take a comprehensive approach to assessing the situation and make a decision after analyzing all the nuances in the aggregate. It is logical to assume that when buying a product for the purpose of using it in business activities, even before registering as an individual entrepreneur, the tax will be paid by the entrepreneur. This is true even for those cases if a person made a purchase before official registration.

The difficulty is that not all property can be classified correctly the first time. Certain problems may arise when buying an apartment or car. These funds can be used by the individual for both business and personal purposes. In such a situation, during the verification process, attention will be paid to the direction of the IP, as well as the features of the use of property. In other words, if an entrepreneur bought an apartment, and then leased it out (with registration of a code in the USRIP), the sale of real estate will be subject to the income of the individual entrepreneur. If an entrepreneur sells a personal apartment where he and his family live, the income received will be attributed to personal profit. In this case, the classic personal income tax is charged.

A similar approach is typical for the machine. If the vehicle was used to transport goods, which is the main activity of the individual entrepreneur, the sale of the car is recognized as business income. In the case of using the vehicle for personal travel, an individual will pay personal income tax.

How to sell the property after the IP is closed?

The situation is more complicated when the sale of previously acquired property is required after the closure of the IP. Here we are not talking about the usual suspension of activities, but about the full closure of the business, followed by the removal of the entry from the USRIP, as well as the receipt of the relevant document. In such a situation, the sale of assets is subject to personal income tax, namely 13% of the income received. This is due to the fact that after the closure of the IP, the sale is already carried out by an ordinary citizen, and the entrepreneur is no longer there. Consequently, the tax is paid taking into account Chapter 23 of the Tax Code of the Russian Federation.

In addition, it does not matter how much time has passed since the closure of the IP, as well as what tax payment regime was applied earlier, during active business. Also, the period that the individual entrepreneur owned the property is not important. In all cases, only personal income tax is paid, without options. Any property deductions in this case are excluded.

The subtleties of selling personal property

If an individual entrepreneur sells assets that could not be used in business in any way (for example, a country house), all procedures are carried out from the position of an individual (an ordinary citizen without individual entrepreneur status). Therefore, the income received is subject to personal income tax. Interestingly, in this case, tax deductions are allowed. Here are the following options:

If the assets were in the possession of a citizen for 3 years or more, the amount of the deduction will be equal to the amount of funds received as a result of the sale. This means that you do not need to pay income tax.
If the property has been in use for less than 3 years, a deduction is allowed under one of the following schemes. The first is in terms of the amount of expenses for the purchase of goods, which are documented. The second - in the amount of a million rubles. Relevant for the purchase of large objects, such as land, cottages or other property in case of loss or lack of documents.

If the deduction does not cover the profit from the sale, personal income tax is paid on the difference. As mentioned earlier, the tax rate will be 13%.

Results

When selling property, an entrepreneur must pay attention to many factors. In particular, the transaction for the sale of IP assets must be carried out on behalf of the entrepreneur. This means that the individual entrepreneur is indicated in the sales contract as the seller. In this case, the payment should go to the current account, and not to the citizen's personal account.

If the sale of assets on securities was made on behalf of an ordinary individual or the profit was credited to his accounts, and the property was used for activities only indirectly, all this entitles the inspection body to demand personal income tax payments in full. At the same time, the statement of a property deduction is excluded, because the assets are involved in the activities of the individual entrepreneur.

If property is sold that was directly involved in business activities, the sale is carried out on behalf of the entrepreneur. One example is the purchase of a machine that is used to deliver goods to customers. If the vehicle is used only for personal purposes, its sale will be regarded as on behalf of an individual.

Attempts to deceive will definitely be revealed. So, if the apartment was rented out, when selling housing, it is not necessary to count on receiving a tax deduction. The tax will have to be paid from the position of the simplified tax system or the general regime. There are other situations as well. For example, an individual entrepreneur bought several cars, registered them in his own name, and then sold the vehicle. The inspector will most likely find that the cars were bought for the purpose of resale. Therefore, the tax will have to be paid from the standpoint of IP.

As you can see from the article, each situation should be approached individually. The above describes only general approaches to the sale of property before and after the closure of the IP. But there are many nuances associated with the type of assets, the peculiarities of paperwork and other nuances. Inspection authorities are only interested in one thing - whether the tax has been paid in full or not, and whether this has been done in compliance with the law.

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Unsold leftovers after the end of the season is one of the most painful topics for the owner of a clothing store. Therefore, today I will focus on solving this issue. What to do to gradually get rid of them, and even in the off-season.

The rest of the goods in the warehouse that are not sold in the current season, in fact, "frozen" money for a year. And you can safely add to their cost price the amount that you pay for renting the square meters that are needed for storage. Plus wages for people who look after the warehouse, and so on.

Of course, in the case of small stores, not everything is so sad, since you can store leftover goods at home. But, in any case, it becomes obvious that it is better to sell it now than to store it for six months or a year.

Where to put the rest of the clothes of past seasons?

Someone is trying to "merge" them with a 50-70% discount, but in most cases, the product still remains unsold.

Throwing away is not an option, and it’s a pity, because money was paid for them. Buying, for example, summer goods in winter is bad, because it is out of season.

It remains to pack it in bags and hope for sale next year. But next year, the trend may change and last year's product may not be needed by anyone.

But still, if you now have large balances, then read this article carefully and do what is written about. And, of course, unsubscribe in the comments and then report the results.

With the help of leftovers from past seasons, you can increase sales

Surely you already know that it is much easier and easier to sell MORE to those who are already buying. And in order for more people to agree to buy something else (respectively, to leave more money in your store), you need to and give a reason for a larger purchase.

One of these reasons for increasing the amount of the average check is bonus for increased purchase. Of course, you can give as a bonus accessories, a taxi ride, a cup of coffee…

But you can give a more valuable bonus to the buyer. This is your item. Those. those remnants.

Option number 1. Increase your average check with a bonus

First determine the amount of your . For example, you understand that your average check is 650 conventional hryvnia. You already know this amount. This is your statistics, the figure that is now.

Then you mentally raise the amount of the current average check by 30-50% and write down this value. In other words, you want to raise the average check by 1.5 times:

650*1.5= 975 (desired average check amount)

For the fact that the buyer makes a purchase for this (increased) amount - you will give him something from the rest as a gift.

It is desirable that the gift was a logical addition to the current purchase. For example, t-shirts, turtlenecks - suitable for any product of the autumn assortment, but not so much for the winter one. But autumn to winter - just right.

You simply tell the buyer: “Your purchase amounted to 650 UAH. By the way, we have a promotion going on right now. Buy another 325 hryvnia, for example… (name a specific product) and get a T-shirt for 180 hryvnia for free.”

You need to clearly state the amount for which you need to make a purchase in your store now in order to receive a gift.

The gift, as you understand, is the remnants of your past seasons. What you wanted to sell at a 50-70% discount.

But there is one trick here.

The fact is that you are offering a gift that has a value much higher than its real price (cost) or the price at which you are willing to sell it for money.

The value of a T-shirt from last season (the usual selling price) is, say, 180 UAH, and you are ready to give the same T-shirt for half the price, i.e. 90 UAH, because you need to return the money.

But, offering this T-shirt as a bonus, a person understands that it costs not 90, but 180. Thus, the value is 2 times higher. Plus, you raise the amount of your average check.

Option number 2. Define price thresholds and increase them by adding a bonus

Look at the sales statistics for the past period: for two, three months, for six months and make a general report. Enter the data in the table and rank by the purchase amount. You will end up with a long list.

Look for "price thresholds". For example, you may have a long list of purchases in the amount of 80-100 UAH, but few purchases, for example, from 150 to 200 UAH. Further, from 200 to 300 UAH of purchases, you again got a lot.

You need to see numbers to pinpoint these thresholds. For example, you will see that for a small amount of 100-150 UAH you have a hundred purchases, for a large amount, for example, 290-340 UAH you have fifty purchases, and for an even larger amount, 750-900 UAH, there are few.

Before you - the so-called picture of psychological price barriers.

Each buyer has his own barrier in the head, one buyer can easily buy a T-shirt for 300 UAH, another, for example, can easily buy some branded T-shirt for 800. But the third, seeing the price of 800, will be horrified and will buy for 120.

Each buyer has his own thresholds, someone is ready to pay 300 UAH for jeans, and someone is ready to pay 700 UAH for jeans.

Therefore, do the following:

To the figures that you have already determined by identifying the "price thresholds", add 30-50%. This will be the amount upon reaching which the person will receive a bonus (I hope you understand that you take the bonus from the balance).

The sales scheme is exactly the same as described above. They offered to buy something else and showed the bonus that a person will receive for this purchase.

Of course, for such a system to work perfectly, it is necessary to use scripts for sellers. Clearly write the phrases that the seller should speak and define the product that you will offer the buyer as a bonus.

On the Internet, such systems can be easily automated, while offline you have to do it manually. Well, if you don’t have enough information, there are other ways to increase sales.

Thank you for reading the article to the end.

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