In Ukraine, one of the most common areas of business today is retail. And in it a significant share falls on food. However, in order to trade them, you need to prepare by collecting a weighty package of documents.
What you need to know when thinking about food trade
If you plan to conduct retail trade on your own, the best form is private enterprise. However, when the plans involve the involvement of several employees, it is advisable to create a legal entity.
Before you start retailing food products, you need to decide on the organizational and legal form of doing business. Trade activities on the territory of Ukraine can be carried out by both enterprises and individual entrepreneurs. Choosing a suitable form for yourself, you need to take into account many factors: the number of partners, the number of employees, the scale of the business, etc.
You also need to have a clear idea of where the trade will take place. This can be a counter in the market, a kiosk, or a stationary point of sale. In any case, the trade object presupposes the presence of title documents. This can be a lease agreement or a certificate of ownership.
Retail taxes
There are two taxation systems in Ukraine: general and simplified. The general one implies the payment of a number of taxes by enterprises and entrepreneurs. The simplified system assumes the presence of a single tax, which is levied on a monthly basis either in a fixed amount or as a percentage of revenue. However, for single tax payers, there are restrictions on the annual turnover of proceeds and the number of employees.
Documents required to start trading
For food retailers, flat tax is preferable. In this case, at the point of sale, you may not have a cash register and there is no need for a trade patent.
In addition to the documents of title to the object of trade, it is necessary that the corresponding type of activity be legalized in the constituent documents. For enterprises, this is the charter and an extract from the Unified State Register of Legal Entities and Individual Entrepreneurs. For entrepreneurs - only an extract. Payment of the single tax presupposes that the corresponding type of activity is present in the certificate of the single tax payer. The retail trade of alcoholic beverages and tobacco products requires an appropriate license.
Carrying out trade activities on the general taxation system requires a cash register, which must be registered with the tax authority, as well as a trade patent.
If the sale of food products will be carried out at a fixed point of sale, a declaration of conformity will need to be obtained from the firefighters. This can be omitted if the landlord has one. In addition, for the food products sold, you must have documents confirming their compliance with sanitary standards.
Selling food at a fixed point of sale presupposes the presence of a buyer's corner. It must contain: copies of legal documents of the enterprise (entrepreneur), copies of licenses (if any), texts of the law on consumer protection and food trade rules, as well as a book of complaints and suggestions.
