Trade in Christmas trees for the new year. How to organize a Christmas tree market: we do everything according to the law What documents are needed to sell Christmas trees

The seasonal trade in Christmas trees begins in mid-December, but it is necessary to prepare now. The sooner a contract for the supply of trees is concluded, the cheaper they will cost. To organize bazaars, you need to obtain the status of an individual entrepreneur and permission to place a trading facility. The seller must have documents confirming the delivery of a batch of Christmas trees.

Favorite family holidays are approaching - New Year and Christmas. So, again, live Christmas trees, pines and firs will be in the price. With the right approach, this seasonal business can make good money.

Where to begin

Christmas tree trade must be legal. The best way- IP registration. OKVED code 47.89 or 47.99 - retail outside stores (in markets, in tents, with home delivery) other types of goods. The optimal taxation system is the simplified tax system (6%). You can register an IP in tax office under permanent or temporary registration, and if there is electronic signature individual- through the Internet.

In addition, it is necessary to coordinate the location of the Christmas tree market. Each piece of land has an owner - a private person or the state. And you will have to negotiate with those who own or manage this site.

If a point is planned to be opened in the market, the businessman must go to the administration of the market and conclude a lease agreement for the place. Another thing is a Christmas tree market on municipal land. Permission to organize such an outlet must be obtained from the local administration.

Usually the municipality allocates certain places for such bazaars. But you can offer your own by submitting an application to the administration for placing an object non-stationary trade. It is necessary to attach to it a plan of the city or district, on which the desired site is marked. In what form it will be required - it is better to find out in the administration.

Organization of a trading place

The trading place must meet the requirements of the administration and the fire inspection. After the start of trading, you should be prepared for checks, especially from firefighters.

The requirements are:

• The place for trading should be fenced. In recent years, city authorities have demanded that Christmas tree bazaars be decorated in the same style, including the installation of a special fence. And these are additional expenses, sometimes very significant;
• a sign such as "Christmas market" or "Christmas tree trade" should be equipped;
• a plate with the full name of the entrepreneur and phone number is required;
• there must be a price list or at least an indication of “Price from *** rubles.”;
• required cash register.

In the trade tent it is necessary to have:

• axe;
• saw;
• roulette;
• fire extinguisher;
• packaging material: ropes, nets, etc.

The seller must have all the papers that give him the right to trade in this place this product:

• an agreement with a landlord - a private owner, the administration of a market or a city (settlement);
• if the outlet is on private territory - a copy of the document confirming the ownership or ownership of the lessor;
• an agreement with the forestry or farm where the Christmas trees were purchased;
• packing list;
• act of acceptance and transfer, if it was drawn up;
• price-list;
• book of complaints.

Where to go in Moscow

Before each New Year in Moscow, about 200 bazaars sell Christmas trees. The places for their placement are determined by the district prefectures. The tenants of the allocated plots are determined at public auctions, which are organized by the City Department for Competition Policy. The winner of the auction receives a plot for rent for 5 years, but can only use it during the Christmas tree market - from December 20 to 31.

Usually all the good places have long been rented out. Moreover, tenants often do not open bazaars themselves, but re-lease plots to real sellers of Christmas trees.

You can also consult the Department of Trade and Services of the city of Moscow - he manages the markets, including weekends. Perhaps there are places for the sale of Christmas trees on their territory.

Buying Christmas trees: where to find low prices

Spruces and pines are grown specifically for cutting before the New Year, and trees are also sent for sale after thinning coniferous plantations or clearing forest roads. You can buy them in bulk in forestries, farms, nurseries, which are in any region. For information, you can contact the territorial division of Rosleskhoz.

Offers can also be found on the Internet - on advertisement portals, in catalogs of wholesalers or on farm websites. Prices depend on the type and height of the tree, as well as the volume of the lot. Most hot commodity- spruces and pines 1.5-2.5 meters high. Average prices are presented in the following table.

Source: agroserver.ru, elisnab.ru, avito.ru

Note. For a fee, many vendors offer trees to choose from.

In addition to Russian spruces and pines, suppliers offer coniferous trees from the Scandinavian countries, Estonia and even Canada. They are significantly more expensive and are positioned as a higher quality class.

Source: festima.ru, cveti-piter.ru, avito.ru

Reference. Fraser Fir is a premium variant of the Christmas tree. It is highly resistant - up to a month in room conditions. The needles are not prickly, do not crumble when dried. There is no tiered distribution of branches. It can also be planted on your own garden plot.

It is profitable to import Christmas trees from abroad, provided that the batch is large - from 1,000 pieces. However, this is associated not only with high costs, but also with additional difficulties. There is a procedure for customs clearance of cargo and sanitary control. Therefore, more often such trees are bought from suppliers in Russia. small wholesale lots (15-20, less often - from 50 pieces).

Photo: plantation of New Year and Christmas trees.
Source: LloydTheVoid/pixabay

Delivery

Delivery of coniferous trees is most often undertaken by the supplier. But a self-delivery option is also possible, especially if the party is small. Also, the supplier can offer tree storage services until the time comes for the opening of Christmas tree markets.

It is convenient to order large quantities - from 1,000 pieces, because it is on such volumes that the maximum discounts are given. And just as many trees fit in a standard saddle train (truck, which is usually called a wagon). However, for the implementation of such a batch, several points of sale will have to be equipped.

If you decide to open one point, you need to focus on delivery by a truck like a tented Gazelle. Approximately 200 packed trees are placed there.

For the transportation of fir trees across the country, standard documents are sufficient - a contract, a consignment note (sometimes they make up an acceptance certificate). If you decide to organize the delivery on your own, you will need the same kit. If a third-party transport company is hired, documents for transportation (consignment note) are additionally issued.

Note. The documents must indicate the number of firs. On the eve of the holiday, the Federal Forestry Agency, together with law enforcement agencies, conducts special operations (“New Year Tree”, “Herringbone”). Their goal is to prevent illegal cutting of coniferous plantations. The truck can be stopped to check and even count the number of trees.

If there are no documents (or there will be more than indicated in the documents), troubles threaten. A batch of firs may be detained to clarify the circumstances. For illegal logging, not only administrative fines are imposed. If the damage is more than 5 thousand rubles, the violator faces criminal liability under Article 260 of the Criminal Code of the Russian Federation.

How much can you earn

The first question that arises is how many Christmas trees can be sold at one point. It is difficult to answer it unambiguously. It all depends on how well it is located. Through one point, at least 150-350 units can be sold.

An important expense item is the cost of rent, but it all depends on the region and the location of the outlet. To make the spread of prices clear, here are a few examples of ads from different regions (the cost is indicated for the entire period):

• in Rostov-on-Don ready sites with necessary equipment offered for rent at a price of 40,000 rubles (information from the website youla.ru);
• in the suburbs of St. Petersburg (Shushary, Slavyanka, Pushkin) plots of 10 sq. meters without equipment can be rented at a price of 5,000 rubles (according to avito.ru);
• in Moscow and the Moscow region places of 15 sq. meters with all the necessary equipment for a Christmas tree bazaar can be rented at a price of 250,000 rubles (website moskva.gde.ru).

Note. In order to save money, the entrepreneur can work himself. But at least one more person is still needed. Trading goes on for most of the day, and it will be difficult to master it alone, and even in a frosty winter. It is best to work in shifts.

Table 3. Calculation of profit from the trade in Christmas trees (1 batch of 300 pieces)

	Amount, in rubles
Venue rental
Design for a Christmas tree bazaar, design in the same style (requirement of the authorities)
Purchase of trees (300 pieces at a price of 125 rubles)
Delivery from the supplier to the storage location
Warehouse rent
Transportation costs (delivery from the warehouse to the point of sale)
Decoration and inventory
Salary, 2 employees
Total expenses
Revenue at the cost of the Christmas tree 1000 rubles
	300 000 — 217 500 = 82 500

It is necessary to start such a business with paperwork - obtaining permission to trade in Christmas trees (organization of a Christmas tree bazaar).

Christmas tree business

The departments of the consumer market and services of the city administration are engaged in issuing permits. NACE code 52.48.32: retail sale of flowers and other plants, seeds and fertilizers. After obtaining permission, you will be given a permit for the sale of Christmas trees.

You submit an application to the consumer market and services department of the city administration with a request to issue a permit and allocate a place for a Christmas tree market. Usually the number of such bazaars and their location is set in advance, but you can offer your own place.

Choosing the right place is one of the main points that guarantee high level sales and stable profits. Most likely, convenient places are already occupied by those who have been working in the market for such services for more than a year, so you are unlikely to get them. On the other hand, “convenient” usually refers to points through which a large number of potential buyers pass: the city center, places near large shopping centers and big markets.

At the same time, sleeping areas are often not involved, although they are quite promising in terms of purchases: Christmas trees are very inconvenient to carry and therefore many would buy them close to home. It is best if by the time the application is submitted, the place where you want to carry out the sale has already been selected, in which case the address where the outlet will be organized is indicated.

Conclusion of a contract for the supply of Christmas trees

After the permits are in your hands, you can begin to conclude contracts with suppliers. There are several options for purchasing goods:

• forestry;
• farms;
• wholesalers in the city.

The most common option is purchase of Christmas trees in forestries. Now practically in any region there are no difficulties with the search for forestry enterprises engaged in seasonal sales, but even if there are no such organizations in your area, you can order trees in the neighbors of the region, their delivery will not cause any particular difficulties. Even when obtaining permission to sell, you can familiarize yourself with the list of nurseries that sell plants.

The minimum sales volume in forest areas is 100 trees. At the time of signing the contract, 50% of its total amount is paid, the rest is transferred at the time of shipment of the goods. The sooner you place an order, the better, as the competition in this business is not so small.

The second option is farming. There are not so many of them and, most often, they can offer very small parties.

And the third way to get Christmas trees for sale - work with intermediaries who independently conclude agreements with forestries and take care of delivery issues. You can make a wholesale purchase from them, but the prices will be close to retail, and this will deprive you of most of the profit. Many wholesalers offer imported Christmas trees for resale, in fact they are firs, mainly from Denmark, Norway and other European countries. The price of such a tree can exceed the price of spruce or pine grown in Russia by ten or more times, and you are unlikely to be able to compete with companies specializing in this type of trade.

Preparing a Christmas Tree Trade Site

Tree felling won't start until December, so you have plenty of time to prepare your trading spot.

Quite high requirements are imposed on the street trade in Christmas trees, which are negotiated by special orders of the trade department of the city administration. Usually it should be a fenced area with a mandatory sign, a book of reviews and a fire extinguisher. It should be noted that such outlets are constantly checked by the State Forestry Agency, the State Fire Supervision Service and other organizations, so the seller must have all the necessary documents on hand.

It is necessary to first resolve the issues related to the storage of goods. Even when choosing a place of trade, you should pay attention to the available ready-made sites with a capital fence or near a similar area, for example, a guarded car park, in a market area closed during non-working hours, etc. If this is not possible, then it is necessary to agree in advance on the nightly rental of storage space.

It is quite possible to trade without organizing a Christmas tree bazaar - directly from the car. This avoids the cost of renting space and its design. At the same time, it will now be necessary to resolve the issue of storage and calculate the cost of renting vehicles. If you have a truck at your disposal, then this option will be the most best solution question, besides, the Christmas trees will be in the back all the time.

Another trading option that can bring more profit is exit trading from cars. The car trades first in one place, then, after the demand decreases, it moves to another yard. But keep in mind that you will receive a permit for street trading in a particular place, so such a sale of Christmas trees will be considered a violation, for which a fine may be imposed, the amount of which is established by local authorities.

Purchase of Christmas trees

Documents that you must obtain from the seller:

• tax invoice;
• bill of lading.
• The waybills will be checked by employees of the State Forestry Committee, so these documents, as well as a trade permit, must be with you both during transportation and at the trading place.

Forestries sell hundreds of Christmas trees in bulk. The cost of a linear meter can start from 1 dollar to 100-130 rubles per meter. The price depends on several factors: the type of plant, its height, fluffiness and the place of purchase. Depending on the geographical location, prices can vary quite a lot, but this does not affect the expected profit, since the selling price is based on the purchase price, regardless of the city in which it is held.

The price includes not only the product itself, but also services for its felling and delivery to the forestry. You can do this work yourself, but it is hardly worth saving on this.

You can also get spruce branches in the forestry, individual branches are sold even faster than whole trees, and you can take it at a symbolic price or even for free.

Organization of trade in fir-trees and fir-trees

The work of Christmas markets begins in mid-December. By this time, you will need to decide who will be involved in direct trading. If you have several outlets, then it is better to hire sellers on terms of payment as a percentage of the sold goods, usually such a fee is 10% of the cost of the trees sold.

Regardless of how the trade will be carried out (from a car or on a trading floor), it is advisable to decorate this place to attract buyers, connect music and garlands. Not bad if the seller is dressed in a Santa Claus costume. It’s good if, in addition to the trees themselves, you can offer crosses, and you will pack the Christmas trees in strong bags or at least tie them with ribbons.

The price will have to be determined, starting from the purchase price and the prices of competitors. In the first week of trading, 50-70 percent of the prices paid to the leshoz can be added. If the trade goes briskly, then it is quite possible to purchase a new batch, and keep the price at the same level. Although a markup of 100% is quite possible. The total price will be formed not so much from your desire, but from the general prices in the city.

In the last days before the holiday, the price can rise by about 10 percent. But by the evening of December 31, the cost of unsold goods should decrease. So, after 19-00, you need to start lowering the price by about 10% per hour, at this time the seller should not be worried about profit, but about the desire not to be left with Christmas trees on hand after the end of the year.

Pyotr Stolypin, 2012-11-04

Questions and answers on the topic

Schematically, the Christmas tree trading business consists of the following stages: determining locations for placing Christmas tree markets, equipping trading places in accordance with the requirements of administrations, and purchasing products.

About Christmas markets

Christmas tree trade in 2015 will begin three to four weeks before the New Year (approx. Moneymaker factory: as in 2014, it will also be in 2016). The demand for spruces and pines lasts only a few days, but even in this short period of time, you can make good money on the resale of living trees. Naturally, this seasonal type of business does not go unnoticed by city administrations, so you will need to work hard to take a profitable place. Entrepreneurs draw up documents for selling Christmas trees in advance, look for forestries and prepare to buy trees. Here, as with flowers on March 8, it is important not to miss the moment. Further, the material will be presented using the example of the city of Sochi, but similar requirements are imposed in all regions (although it is worth noting that there may be regional differences).

Documentation

How to open a Christmas tree market is a question that needs to be approached in the summer. In order for an entrepreneur to be able to apply for a Christmas tree bazaar, he must have an open type of activity from the all-Russian OKVED classifier at number 52.63 - Other retail trade outside stores.

Important: Previously, there was a special code for trading spruces, but for several years now it has not been used.

The city administration approves in advance a list of places for organizing a Christmas tree bazaar. Often these are small areas with busy pedestrian or car traffic. It rarely covers sleeping areas, although for some it would be convenient to buy pine right next to the house. Information about already approved places can be found on the website of the city administration in the "Decrees and Documents" section.

If two or more entrepreneurs apply for one place, then the place is rented out through an auction. Usually the cost is estimated based on the area. For a small Christmas tree bazaar, 20 square meters is enough. m, a busy place will require an area of ​​​​about 60 square meters. m.

For example, in September of this year, the Moscow Department for Competition Policy announced 51 auctions for the placement of Christmas tree markets in various administrative districts of Moscow. The initial cost of renting one plot of 12 sq. m. is 48 thousand rubles. For a plot of 60 sq. m. the initial price is at the level of 300 thousand rubles. Organizations receive the right to use the site for 5 years, but only for 11 days a year: from December 20 to 31.

After obtaining permission, you must switch to UTII, if allowed by the local administration. In this case, the tax will be determined based on the area of ​​the Christmas tree market and the number of days of its work. In January next year you will need to remember to apply for removal from this regime, and report to the tax office before the 20th.

In the event that it is not possible to use UTII, you will have to use a simplified taxation system and equip your Christmas tree bazaar with a cash register.

Some municipal administrations offer an alternative way to solve the problem. An entrepreneur, when requesting a trade permit, pays a certain fee, in return, the administration issues a permit for the use of a certain land plot under trade. This includes tent trade in the squares on New Year's Eve, Christmas tree markets and more. There are no more requirements from the municipality to the entrepreneur. Before applying, it is worth clarifying what options your administration has to offer.

After obtaining permission, it is necessary to proceed with the equipment of the Christmas tree bazaar.

What must be at the Christmas market

An entrepreneur selling Christmas trees must have: a signboard, a book of complaints and suggestions, a measuring ruler, a fire extinguisher and invoices for the presented spruce and pine trees. Some city administrations offer design options for all Christmas tree markets in the same style. This increases the confidence of buyers in official outlets.

Main document: invoices for goods!

Let us give an example of a resolution on the requirements for Christmas tree markets in the city of Sochi.

There is another way to organize a Christmas tree market. In this case, trading will be conducted from the car. Usually this is a truck, next to which several spruce and pine trees are displayed. In this case, there are no requirements for fencing and a sign, but it remains necessary to register a parking and trading place with the city administration. If a truck drives around the city streets offering to buy spruce without leaving home, this is almost always illegal business.

Fines for illegal trade in Christmas trees

There is a twofold situation here. On the one hand, entrepreneurs are required to submit an official application with a request to allocate a site for organizing a Christmas tree market, register with the tax office and give a percentage of their profits. On the other hand, the administrative fine for illegal entrepreneurship ranges from 500 to 2000 rubles. All this contributes to the emergence of illegal Christmas markets, where enterprising citizens prefer to negotiate on the spot with the inspectors and continue to work calmly.

Large fines are provided for illegal felling of spruces and pines. This is already the Criminal Code, and the amount is up to 500 thousand rubles. Also, the violator can face correctional labor for up to two years. But, as often happens, violators simply do not fall into the hands of justice.

To combat illegal logging in forestry, a special mixture of environmentally friendly paint is used. The paws of pines are coated with her, giving them an unsaleable look. The paint comes off a few weeks after the New Year, but the trees are safe during the period of mass cutting.

Interesting fact: the New Year tree was not always available to the inhabitants of Russia. After the October Revolution, a whole propaganda work was carried out against the New Year's forest beauty. Along with the cancellation of Christmas, the Christmas tree also began to be called a "priestly custom", and on New Year's Eve, special detachments walked through the streets, looking into the windows. They were looking for those who have a Christmas tree in their house. Therefore, for several years it was tacitly customary to close the windows with blankets so that an outsider could not see what was happening in the house. Stalin put an end to the expulsion of the Christmas tree, when in December 1935 it was announced that the Christmas tree had been denounced in vain as a bourgeois undertaking. Immediately after that, in a few days, spruces were massively brought in and celebrations were arranged. For several more years, special collections of articles devoted to the correct decoration of the New Year tree were published.

Purchase of Christmas trees

The main question that confronts the entrepreneur is: where to buy Christmas trees for sale. You need to look for the nearest forestry and conclude an agreement with him. An officially registered entrepreneur will need a TIN, OGRNIP, a passport and a seal. For an LLC, the list of documents also includes a power of attorney for the recipient and a copy of the charter. Together with the purchased trees, the forestry will provide a consignment note, invoices, a sales receipt and a quarantine certificate. Without these documents, the sale of Christmas trees will be illegal. Some forestries provide packing services for spruces and pines, as well as transport company. A tree packed in a protective net takes up less space in the machine and allows you to load a larger number of fir trees in one machine.

The minimum order usually starts from 100 pieces, and delivery times are negotiated individually.

The cost of Christmas trees varies depending on the country in which the trees are purchased.

In Russia, prices for pines are at the level of 100-150 rubles per piece. Spruces come out a little more expensive.

Trees grown abroad are much more expensive. Taking into account the euro exchange rate in 2015, their purchase may turn out to be unprofitable for further resale, but it’s quite possible to become a good gift. For example, for an ordinary spruce tree a little over a meter high, grown in Denmark, you will have to pay from 35 euros. Canadian spruce, only 20-40 cm high, costs from 5 to 30 euros per piece, and mountain pine from Germany, 15 cm high, will cost 8 euros. All trees are supplied in a special decorative container and can grow in it for quite a long time. The minimum order value is usually several hundred euros.

Additionally

Some entrepreneurs, in parallel with the sale of Christmas trees, organize the sale of stands for them, Christmas decorations, luminous garlands and other related products. All this increases the average sales receipt several times.

In addition, the price of Christmas trees fluctuates according to a certain rule. The closer the New Year - the price gradually increases. But on December 31, everything changes. The closer the evening, the prices fall. For an entrepreneur, it is no longer the fact of earnings that is important, but the sale of all products without loss for themselves.

About the work of Christmas markets, the necessary documents and the possible consequences of illegal trade - see the video

Where to put unsold Christmas trees?

There is no clear system here yet. Some entrepreneurs donate Christmas trees to churches and temples for free.

Business for the New Year - make money on the holiday

There they are used in the celebration of Christmas. In big cities, sometimes zoos take unsold Christmas trees, where they go to feed animals. In Europe, after the New Year celebration, the trees are used to make fertilizer. The method of creating cosmetics based on spruce needles is considered innovative.

Despite this, thousands of unsold trees remain on the streets on December 31, and a few days after the holiday, hundreds of thousands of forest beauties are sent to the nearest solid waste landfill.

Finally

To summarize:

1. To trade Christmas trees, you must be a registered entrepreneur or have an active legal entity.
2. The type of activity must be retail
3. In October-November, it is necessary to reserve a place at special places allocated for trade
4. Equip your trading place according to the requirements
5. Purchase products (be sure to draw up documents for Christmas trees and pines).

Selling Christmas trees for the New Year as a business is a good way to earn good money in a short period of time.

Viktor Stepanov, 2015-10-21

"Chief Accountant". Appendix "Accounting in trade", 2005, N 4

CHRISTMAS CHRISTMAS MARKET

Many trade organizations and entrepreneurs annually open Christmas markets. Moreover, it is necessary to draw up all the documentation for the trade in spruces in advance, since it lasts only a couple of weeks and only once a year. An error or delay with documents can lead to serious losses.

What do you need to apply for a trade license?

By mid-December, the consumer market department of the district or city administration is already identifying street places for New Year's Christmas tree markets. If you intend to trade on the central streets of the city (a more crowded, and therefore more profitable place), it is better to submit an application in advance, then the authorities will take into account the request when determining the places of trade. The application indicates a request to allow the sale of Christmas trees at a specific address.
Usually a permit (coupon) for trading is issued in a short time, even on the day of application.

Sale of Christmas trees and permission to trade in Christmas trees

The issuance of these documents is carried out in accordance with the procedure approved by local governments. Don't forget to take the standard form of the contract with the leshoz along with the permit. In the administration, you can also get acquainted with the list of nurseries (leshozes) that grow and harvest Christmas trees.

Forest Documents

In the leshoz, you pay the cost of the trees and take a receipt to present to the forestry, which is usually a subdivision of the leshoz. The cost of a Christmas tree includes the costs of: searching for commercial trees, the work of a lumberjack, delivering Christmas trees to the forestry office, taxes and expenses for maintaining the forest area where the felling took place.
Together with the trees in the forestry, you need to pick up the receipt by which you paid for the trees.
Please note: the forester on the back of the receipt must make a note about how much and what kind of fir trees you were given.
You can save money on the work of a lumberjack by cutting trees yourself. A logging permit is available to everyone. However, forest use is possible only with a logging ticket. This is stated in Art. 42 of the Forest Code of the Russian Federation.
Typically, a forestry has a felling ticket, and on its basis it issues an order for a small leave of standing timber or a forest ticket.
The ticket prescribes the location of the forest fund site, the quantitative and qualitative characteristics of the forest resources (fir trees, firs, pines, spruce branches), their cost, and the timing of the work.

Liability for illegal logging

You can’t just come into the forest and cut down the trees you like. For deforestation without permission, administrative and criminal liability is imposed (Article 110 of the Forest Code of the Russian Federation). You should get rid of the temptation to cut down extra trees (for example, write out 50 pieces on the invoice, and cut down 70) in advance. You just can't take out the excess.
The fact is that for the transportation of spruces, pines, spruce branches, a warrant is required, as well as a receipt for payment for spruces with a round seal of forestry enterprises.
All documents must indicate the date of issue, the number and size of firs. And if the quantity indicated in the order does not match the real one, you will violate forest law.
Responsibility for illegal logging is provided for in Art. 8.25 of the Code of Administrative Offenses of the Russian Federation (administrative) and Art. 260 of the Criminal Code of the Russian Federation.
Illegal felling is any method of separating a tree from its root without permission (a logging ticket) or in violation of its conditions.
The specific amount of the fine depends on the damage caused to the forest fund. Illegally felled trees are confiscated.

Organization of a trading place

The requirements for the organization of trade in the Christmas tree business are very strict. Each trading place must be provided with an information plate with the designation of the trading organization.
At the end of the sale, sanitary cleaning is carried out. The Christmas tree dealer is required to have a price list, a measuring ruler, packaging material, a guest book and a fire extinguisher. Sales points are regularly raided by representatives of Rosprirodnadzor, Gospozhnadzor, Rosleskhoz, the police (including the environmental police), and forestry workers.
Therefore, sellers must have with them invoices (orders) from the forestry, permission for the right to trade.

Acceptance of money from the public

Outreach is retail sales for cash outside the location of a stationary store.
Do street vendors always have to make settlements with customers through cash registers? Let us turn to paragraph 3 of Art. 2 of Law N 54-FZ. It allows you not to use cash register machine when trading in markets, fairs and other areas designated for trade, as well as in small retail trade from stalls.
This does not apply to shops, pavilions, vans and other commercial places that ensure the display and preservation of goods. The latter are required to use cash registers. Apparently, a fenced Christmas tree market should still be attributed to a trading place that ensures the display and safety of goods. Therefore, KKM will have to be applied. This was confirmed to us by the tax authorities.
For conducting settlements with the population without the use of cash registers, Art. 14.5 of the Code of Administrative Offenses of the Russian Federation provides for a fine in the amount of 300 to 400 minimum wages.

Note. Attention - UTII!
They sell Christmas trees from cars or in a temporary fenced bazaar. The first option is less expensive. Both methods fall under the definition of itinerant trade. This means that in some regions such trade is subject to a single tax on imputed income. That is, even if the UTII organization itself does not pay (say, due to large area trading floor), then Christmas markets and trade from cars will be transferred to "imputation". Moreover, the basic profitability for them will be calculated from each trading place.

O.S. Yunisova
Vice President
OOO "Firma" Dimetra "
Signed for print
06.10.2005

More related articles

Christmas tree trade New Year

Selling live Christmas trees is a business idea. Christmas tree trade permits. Where to buy Christmas trees for sale.

Selling live Christmas trees is the most popular pre-New Year business, this is an opportunity to make very good money two weeks before the New Year.

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In this article, you will learn how to organize a trade in live Christmas trees, what permits are needed and how to purchase Christmas trees at the lowest price.

Christmas tree trade permits.

To organize sales of Christmas trees, you will first need to obtain the appropriate permits from the consumer services department in the city administration.

OKVED code - 52,48,32 - trade in spruces, flowers, seeds and fertilizers.

Get your hands on a permit for the sale of Christmas trees.

Further, in the consumer market department, you need to obtain permission for a place for trading, for this you need to apply for a permit for allocating a place for selling Christmas trees (Christmas tree market). Places for trading are usually already predetermined by the administration, you need to choose a free one or offer your own.

Where to buy Christmas trees for sale.

The purchase of Christmas trees should be carried out directly without intermediaries in the forestry. Forestry enterprises start cutting down Christmas trees on December 1, so you need to contact the forestry in advance and consult about the procedure for purchasing Christmas trees from them. You should also contact the forester in advance at the site where the fir trees will be cut down, discuss with him the possibility of your presence during the cutting of the ordered lot.

Here the main point is that you need Christmas trees of presentation, slender, fluffy, if possible not yellowed. Therefore, experienced entrepreneurs first establish ties with the forester, for a small fee to the forester, he will choose for you Christmas trees of a presentation, which you will then scatter like hot cakes. If you do not control this process, then the forestry will slip you already sorted Christmas trees, the best ones go to more efficient entrepreneurs, and the rest are crooked, yellowed, not lush to everyone else. It is clear that the one who manages to purchase slender, fluffy Christmas trees of a presentation earns.

Together with the goods in the leshoz, you will receive in your hands commodity-transport and tax invoices. These documents must always be with the seller at the outlet.

Sale of live Christmas trees business.

So, they bought Christmas trees for sale, received permission to trade, chose a place in advance and received permission for it. Now you need to equip the Christmas tree market. I want to make a reservation right away that each city in the trade department has its own requirements for arranging a place for selling Christmas trees, in some cities there are practically no requirements, you have received permission and trade calmly, in others there is a whole list of requirements for organizing Christmas tree markets.

For example, the list of requirements for trading in Moscow:

• Trade area fencing.
• Lighting.
• Colorful decor.
• A sign indicating organizational - legal form organizations.
• Fire extinguisher.
• Measure ruler.
• Cash register.
• Book of complaints.
• Price list.
• Signboard with operating hours.
• Packing material.

If there are no special requirements for organizing a trading place in your city, then you can even trade from a truck, each city has its own rules.

You need to take care of the night security of the outlet in advance, there are several options.

You can guard yourself, usually merchants warm themselves in a car next to the point.

If possible, you can rent a room or a garage nearby, but it’s expensive to carry trees back and forth every day.

Another option, if you have a Gazelle, you can take the Christmas trees from the point in the evening.

Features of the Christmas tree trade.

Christmas tree trading starts in mid-December, but the busiest trading takes place on the 27th, 28th and 29th, these days there will be maximum sales.

On the last pre-holiday day of trading, you need to try to sell the rest of the goods, for this you need to drop prices, by the evening no one needs the Christmas trees and you just have to throw them away.

Branches are very well in demand, they are also willingly bought by those who do not want to install a whole tree at home, but are limited to decorating from fir branches.

The most popular trees are 2 meters high, they are usually bought up first.

You can also sell Christmas tree stands, they are also willingly bought.

For trading, you can hire a seller and pay him a percentage of sales, but as practice shows, it is better to trade on your own, take a partner into business or ask a relative and trade in turn.

How much can you earn on Christmas trees? No one can answer this question for sure, it all depends on such factors as a good passage, a good product, the ability of the seller to correctly offer the buyer to choose the product. As practice shows, in large cities, Christmas tree dealers at one point earn about $ 2,000 in two weeks.

The New Year is coming soon and many are already planning holiday expenses in advance and are thinking about the New Year's table, decorations and, of course, the Christmas tree. Very soon, the bazaars and retail outlets near the bazaars will flood many Christmas tree traders, and although the sales period does not last very long - a maximum of one and a half weeks, you can earn good money during this time if you properly organize the trade and supply of Christmas trees.

For those who want to invest in quick money, selling Christmas trees will be a good investment choice and a way to earn good money for short term.

Live spruces are a very specific product, first of all, because the age of a live Christmas tree is very short, it quickly loses its presentation and crumbles. But, a person who knows how to competently organize trade can earn up to three thousand dollars in profit from the Christmas tree business during the holiday period.

Organizational nuances

First of all, it should be borne in mind that for the sale of Christmas trees it is necessary to obtain an appropriate permit, which is issued in consumer service departments in the markets, in district executive committees or in the local city administration. The location and number of Christmas tree markets is also controlled by the city administration. Therefore, you will have to make some efforts to obtain permission to trade in good location. Because the level of sales will largely depend on the location of the outlet. As a rule, Christmas trees are purchased by people close to home, so that they do not have to carry the tree through the whole city. Therefore, it makes sense to get permission to organize a Christmas tree bazaar somewhere in a residential area.

After a permit for the trade in spruces is obtained, it will be necessary to conclude an agreement with some forestry. All these documents must be carried with you in a complete set, as Christmas tree markets are subject to constant and strict checks. Trade tents with Christmas trees themselves are also subject to constant inspections. On the point of sale there must be a cash register, a fire extinguisher, a meter and a price list. It is allowed to sell Christmas trees not only in a fenced area, but also directly from the car.

It should also be noted that the registration of all necessary permits and documents must be started in advance, some experienced sellers of Christmas trees advise doing this as early as September, in order to start new year holidays already have the entire set of documents on hand.

Purchase of goods in the forestry

Finding a suitable forestry is not a difficult task at all. Now it is enough to have the Internet and be able to use search engines. On the Internet there are many offers from forestries for wholesale purchases of Christmas trees. If the sale of Christmas trees is not planned in large volumes, then another supplier option is farming. They also grow spruces and pines, but, unlike forestry, they accept small deliveries.

Forestries usually offer lots of Christmas trees up to a hundred pieces and more and require up to 50% advance payment. Tree cutting starts after December 15th. The purchase price of Christmas trees within a meter high is about 200 rubles, more than a meter up to two - approximately 400 rubles.

When transporting Christmas trees from forestry, it must be remembered that cars with such a load are tracked on the highways in order to fine for poaching, in which case the goods are completely withdrawn. In order not to encounter such a problem, you need to take care of the presence of a consignment note, which should indicate the car numbers and the number of trees in the back.

Trade in related products

In addition to Christmas trees, you can get beautiful branches with cones for free in the forestry, which are sold well. Especially such a product is in demand among that category of the population that does not want to purchase a whole Christmas tree. In parallel with fir-trees, cross-stands for fir-trees are usually sold at the outlets. They are both metal and wooden homemade. You can even make yourself a dozen or two crosses and sell them along with Christmas trees. However, the demand for them is not very high, so it’s not worth making a lot of them - a dozen crosses for a hundred Christmas trees will be quite enough.

The Christmas tree trade starts after mid-December and ends on December 31st towards the end of the working day.

Separately, it is necessary to pay attention to such a question, what to do with unsold goods? Indeed, often these unrealized Christmas trees can be seen in the garbage dumps near the market. However, you can try to sell the remains of unsold goods. For example, you can grind Christmas trees into dust and sell them to summer residents for fertilizer. Another option for selling unsold Christmas trees is to sell them to those who make funeral wreaths from living needles.

Thus, for those who want to invest in quick earnings to get a high income, sale of Christmas trees a very good investment opportunity. The main thing in the sale of this specific product is a competent organization of trade. If you take into account all the nuances of this business, then in a short period of time selling Christmas trees, you can make a profit several times higher than the invested funds.

-> Other ideas

Sale of live Christmas trees. New Year's business idea.

The demand for live Christmas trees happens only once a year.
However, a truly enterprising person will be able to take advantage of this opportunity to earn very decent money.

It is clear that sale of live Christmas trees will not provide you with a permanent stable income, this is just a one-time source additional income, but you can really make a lot of money selling live Christmas trees for the New Year.

A business idea for the sale of live Christmas trees can bring up to 3 thousand dollars in a couple of New Year's weeks.

It should be immediately noted that it is unprofitable to stand on the market and sell Christmas trees on your own. The best option is to open several points with hired sellers at once.

So, what do you need to organize a pre-New Year Christmas tree trade?

You must obtain permission to sale of live trees. Contact one of the departments of the consumer market or the city administration on this issue. They will tell you where you can open Christmas markets.

Please note that you need to start filling out the documentation in advance. After all, this process takes enough time, and there is a risk of not being in time for the beginning of the hottest demand.

Most likely, all the most successful and passable places will already be occupied, but do not despair, they will definitely find something for you. Although much depends on the location of the point, the most important thing is financial results. The best option for you - sleeping areas of the city. After all, potential buyers usually buy Christmas trees near the house, so that it is not far to carry.

You can enter into an agreement with the forestry only if you have a trade permit in your hands. The forestry nursery sells trees for an average of $1 a piece in bulk. All documents must be kept, as they may be needed in case of verification by representatives of the State Forestry Committee.

Each Christmas tree point should have a cash register, a fire extinguisher, a ruler and a price list.

Prices Christmas trees are set depending on their size, fluffiness and other factors. Of course, you should also monitor the prices of your competitors and also take them into account.

You can try to suggest additional service- Christmas trees with delivery. Still, not everyone wants to run around the city in search of a suitable Christmas tree. Some people just don't have time for it. Well, let's help!

We give an advertisement for the sale of Christmas trees with delivery. The client on the phone explains what kind of Christmas tree he needs (height, fluffiness). We accept an order, choose from the trees you have in stock and deliver to the client. In theory, everything is simple, but buyers can be picky, so in this case it is better to carry several spruces to choose from (“Can I see all of them?”).

Sale of real live Christmas trees has always been and, I think, will be relevant for a very long time. Despite the huge popularity of artificial trees, real spruces are in great demand. The smell of real pine needles will not be replaced by any flavors. And for you, this circumstance is a good way to earn extra money before the holidays.