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How can you sell cigarettes in stalls? How to open a tobacco kiosk: detailed calculations

1. Retail trade of tobacco products is carried out in stores and pavilions. For the purposes of this article, a store is understood as a building or part thereof, specially equipped, intended for the sale of goods and provision of 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, under the pavilion refers to a building that has a sales area and is designed for one workplace or several jobs.

2. If there are no shops or pavilions in the locality, trade in tobacco products in other retail establishments or delivery trade in tobacco products is permitted.

3. Retail trade in tobacco products is prohibited in retail establishments not provided for in parts 1 and this article, at fairs, exhibitions, through delivery and peddling trade, remotely sales, using machines and other methods, with the exception of delivery trade in the case provided for in paragraph 2 of this article.

4. Retail trade in tobacco products with display and demonstration of tobacco products in a retail facility is prohibited, except as provided for in Part 5 of this article.

5. Information about tobacco products offered for retail trade is brought to the attention of buyers by the seller in accordance with the legislation of the Russian Federation on the protection of consumer rights by posting in 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 compiled in alphabetical order, indicating the price of the tobacco products sold without the use of any graphic images and drawings. Demonstration of tobacco products to the buyer in a retail establishment may be carried out at his request after familiarization with the list of tobacco products sold, taking into account the requirements of Article 20 of this Federal Law.

ConsultantPlus: note.

Retail trade in cigarettes in quantities of more than twenty pieces per package (pack), produced in the Russian Federation or imported into the Russian Federation before July 1, 2016, is allowed until they are fully sold (Federal Law dated April 26, 2016 N 115-FZ).

6. Retail trade in cigarettes contained in quantities of less than or more than twenty pieces per unit of consumer packaging (pack), retail trade in cigarettes and cigarettes by piece, tobacco products without consumer packaging, tobacco products packaged in the same consumer packaging with goods that are not tobacco products.

(see text in the previous edition)

1) in territories and premises intended for the provision of educational services, services by cultural institutions, institutions of youth affairs bodies, services in the field of physical culture and sports, medical, rehabilitation and health resort services, on all types of public transport (transport public use) urban and suburban traffic (including on ships when transporting passengers on intracity and suburban routes), in premises occupied by state authorities, local governments;

Federal Law “On protecting the health of citizens from environmental influences” tobacco smoke and the consequences of tobacco consumption” (hereinafter referred to as the Law) was adopted back in February 2013. He entered a whole series new restrictions, including on the sale of cigarettes and smoking in public places. Some restrictions came into force in the summer of 2013, others began to apply on June 1, 2014.

Our information

Denis Sosedkin is a partner and head of the Russian corporate practice at DLA Piper. Denis has significant experience work in the field of corporate, investment law and mergers and acquisitions, being a leading specialist in mergers and acquisitions. He supported transactions for the acquisition and sale of businesses in the areas food industry, commercial real estate, trade, in the hotel, manufacturing and transport sectors, including a number of major transactions in the north-west of Russia and in Moscow. Denis advises investors on wide range issues of corporate and commercial law, supporting investment projects (greenfield and brownfield) at all stages of the investment process. Denis was recognized as a leading lawyer in the St. Petersburg market legal services in 2007–2014 according to the international rating agencies Chambers Europe and Legal 500. According to the Best Lawyers rating, Denis was recognized as Lawyer of the Year in the “Mergers and Acquisitions” category in Russia in 2012. As co-chair of the Legislation and Investment Committee of the American Chamber of Commerce of St. Petersburg, Denis helps improve the business and investment climate in northwest Russia and actively interacts with government officials.


Everything that is prohibited

Starting this summer, it is prohibited to sell cigarettes and other tobacco products through delivery trade, as well as in stalls and kiosks; The exception is those settlements where there is not a single store or pavilion. In addition, cigarettes cannot be sold by peddling or remotely. The sale of tobacco products using vending machines is also prohibited.

The law also introduces restrictions on places of sale of tobacco products. As before, cigarettes cannot be sold on the territories of schools, universities and other educational institutions and within a range of one hundred meters from the borders of their territories, as well as on the territories and premises of train stations, airports (except for duty-free shops), hospitals, clinics and others medical institutions. In addition, the sale of tobacco products is prohibited in the premises of hotels and government agencies, on all types of public transport in urban and suburban areas. The Law does not provide for a ban on the sale of tobacco products in intercity or international transport.

How can you sell cigarettes now?

With the exception of populated areas where there is no store or pavilion, cigarettes can only be sold in stores or pavilions. A pavilion or store cannot be located on or inside a facility where the sale of tobacco is prohibited. For example, if a store is located less than a hundred meters from a university, it cannot sell tobacco products.

As for the organization of sales, from June 1, 2014, the display and demonstration of tobacco products in a retail facility is limited. That is, when entering a store, the buyer should not see, as before, packs or blocks of cigarettes and cigarettes on display. Demonstration of tobacco products is permitted at the request of the buyer after he has familiarized himself with the list of tobacco products offered for sale.
Introduced mandatory requirements for the list of tobacco products: it is written in letters of the same size in black on a white background and is compiled in alphabetical order without the use of graphics or drawings. In addition to the names, the list must indicate prices for tobacco products offered for sale. The law also does not prohibit supplementing the list with other information related to tobacco products. This, for example, may be the characteristics of tobacco products (nicotine content, tar). Such information should not be considered advertising.

The law does not regulate the procedure for displaying tobacco products at the request of the buyer. The retail outlet has the right to independently determine how exactly tobacco products will be displayed. Thus, at the buyer’s request, tobacco products can be demonstrated by the seller himself, or a special trade equipment. It should be noted here that the seller has the right to display one pack, several packs, or all available names of tobacco products, depending on what the buyer specifically requested. At the same time, when opening the equipment in which the products are stored, the buyer short time Not only the products that he asked to be shown to him, but also other packs may be visible.

Also, the Law does not prohibit the seller from informing the buyer about the characteristics of the product in accordance with the legislation on the protection of consumer rights: according to the law on the protection of consumer rights, the seller is obliged to promptly provide the consumer with the necessary and reliable information about goods, ensuring the possibility of their the right choice. Moreover, such information must be provided to the buyer before the sale of the goods. Therefore, the buyer has the right to get acquainted with the available products and their characteristics for as long as he needs, and the seller does not have the right to limit him in this.

How can you promote a new product?

It must be remembered that in Russia, since November 15, 2013, when the law on advertising changed, there has been a ban on advertising of tobacco products. The law also introduced a number of prohibitions regarding the promotion of tobacco products. Thus, the sale of cigarettes at a discount and the free distribution of tobacco products to the population, including in the form of gifts, are prohibited.

You cannot hold events (lotteries, competitions) with prizes in the form of tobacco products or the condition of participation in which is the purchase of tobacco products. In general, any cultural, sporting or other public events should not encourage the purchase or use of tobacco products. You cannot apply tobacco trademarks (brands, “trade marks”) to any non-tobacco products (cups, T-shirts, etc.). Prohibited and retail tobacco products packaged in the same consumer container with goods that are not tobacco products (a set of cigarettes and lighters, etc.). Accordingly, opportunities for promoting tobacco products on the market today are significantly limited.

In addition to Rospotrebnadzor, the police may be held accountable for violating the ban on free distribution of tobacco products.

When can an inspection be carried out?

Rospotrebnadzor is authorized to verify compliance with the rules for the sale of tobacco products, as well as compliance with the ban on promoting the sale and consumption of tobacco products. As with other issues within the competence of Rospotrebnadzor, verification of compliance with restrictions on the sale of tobacco products can be scheduled or unscheduled.

Scheduled inspections are carried out in accordance with the plan posted on the website of the relevant government agency, as well as on the website of the Prosecutor General's Office. Thus, on the Rospotrebnadzor website you can check whether a particular organization will be inspected in 2014. Scheduled inspections should not be carried out more than once every three years. The inspecting government agency is obliged to notify the person of the upcoming inspection in within three working days before its start, sending a copy of the order to conduct the inspection.

Unscheduled inspections can only be carried out in certain cases. In particular, such an inspection can be carried out in a store whose deadline for complying with an order to eliminate violations based on the results of a previous inspection has expired, and also if the store has received statements from citizens or legal entities, or there have been media reports about possible harm to the life and health of citizens , environment. An unscheduled inspection may also be ordered based on the prosecutor’s request for materials received by him.

The main document regulating the inspection is the order (order) on its conduct. In addition to the name of the legal entity and the inspection body, such order must indicate the officials authorized to conduct the inspection and the purposes of the inspection. This means that the store may not provide documents and other information to officials not specified in the order. In addition, before starting the inspection, you need to make sure that the order is signed by the head or deputy head of the inspection body.

The store may not provide documents and other information to officials not specified in the order.

How it should be carried out

By general rule, the inspection must be carried out in the presence of the head of the organization being inspected. If the manager is not present, he can be replaced by another authorized representative who, on the basis of a power of attorney, job description, internal order or other document has the right to represent the store during inspections. It must be borne in mind that Rospotrebnadzor can conduct an inspection even in the absence of the manager and other authorized persons, if the organization being inspected has been properly notified of the upcoming inspection.

Inspection without the presence of a manager or authorized person may also be carried out if it is carried out unscheduled in connection with the receipt by a government agency of information about a case of harm to the life or health of a citizen, harm to the environment (such a basis for conducting an inspection must be indicated in the order on its conduct).

The inspection period is usually 20 working days and can be extended for another 20 working days if there are appropriate grounds. Small businesses must not verify more than 50 hours of work (extendable for an additional 15 hours) in a year.

Based on the results of the inspection, an act must be signed, a copy of which must be provided to the person being inspected. Also, based on the results of the inspection, the organization may be issued an order to eliminate the detected violations. If the administration does not agree with the facts or conclusions given in the act or in the order, it can send its objections to the inspection body within 15 days.

If any violations were discovered during the inspection, a decision may be made on the basis of the report to bring the person to justice. The decision can be appealed to judicial procedure within 10 days from the date of receipt of its copy.

Please also note that in addition to Rospotrebnadzor, the police may be held accountable for violating the ban on free distribution of tobacco products.

In some cases, Rospotrebnadzor may conduct an inspection even in the absence of the manager and other authorized persons.

Rosstat calculated: 60% of Russian men and 14% of women regularly smoke tobacco, so the sale of cigarettes promises a stable profit. But this product is harmful to health. Trade in it is strictly regulated by law. Rules for the sale of tobacco products are constantly being tightened in order to reduce the number of smokers and protect against bad habit children. We tell you how to sell cigarettes without breaking the law.

Legal nuances

Are permits required to sell cigarettes? Nowadays a special document permitting the sale of tobacco products is not needed. But at the same time, the retail outlet must comply with strict requirements for their placement and display to customers. Let's consider what is needed to sell cigarettes from the point of view of the law and whether a license is required to sell tobacco products.

Licensing

Unlike the sale of alcohol, the sale of tobacco products is not licensed. Individual entrepreneurs and LLCs have the right to trade them. This norm applies to retail and wholesale trade. There is no need to search on the Internet for “how much a license to sell cigarettes costs” - it doesn’t exist. Therefore, any retail outlet has the right to sell cigarettes and tobacco without receiving any documents from regulatory agencies.

However, this does not mean that there are no restrictions on tobacco trade. There are quite a lot of them. The norms are enshrined in Federal Law No. 15-FZ of February 23, 2013.

Stores are required to store cigarettes in locked boxes, which are opened upon customer request.

Sales time limit

You can sell cigarettes at any time. The law does not establish time restrictions on their sale - again, unlike alcohol, which cannot be purchased at night.

Rules for displaying tobacco products in a store

If a license for tobacco is not required, and you can trade it freely at any time of the day, are there any difficulties at all with selling cigarettes? There are, and they relate to the placement of goods inside a retail outlet. Open display of packs of cigarettes and tobacco in store windows is prohibited. Shelves with tobacco products are covered with opaque shields: casual buyers, especially children, should not see them.

The buyer learns about the availability of cigarettes at the point of sale from a special list that is placed at the cash register. The list is drawn up on white paper, in black in the form of a table, where all products available for sale with prices are indicated in alphabetical order. The use of drawings or photographs is strictly prohibited. At the buyer's request, the cashier opens the shelf with cigarettes and shows him the goods. Before displaying or selling, the employee must ensure that the buyer is of legal age.

Cigarette prices

Another requirement that must be observed cigarette business, concerns the cost of tobacco products. The manufacturer puts a minimum and maximum price on each pack - the store has no right to violate these boundaries. Prices are determined by the product manufacturer. They are in proportion to each other: the minimum is equal to 75% of the maximum.

For exceeding the price, the seller will receive a fine: citizen about 5 thousand rubles, official- 50,000 rubles or even will be disqualified for 3 years, and LLC - double the amount of excess revenue received for the year.

Tobacco display cases are closed to prevent casual customers and children from seeing cigarettes.

Features of business organization

Above we examined the legal requirements in the field of trade in cigarette products. The rules have been tightened for several years and now cigarettes can only be sold in stationary facilities. The street tobacco kiosk, where smokers bought packs through a “window,” is a thing of the past. Tobacco products can only be displayed at the request of the buyer. Specialized cigarette and tobacco stores must restrict access to children under 18 years of age.

These are just the initial requirements that you will have to face when starting a cigarette business. The law imposes special requirements on cash register equipment, taxes, and storage conditions. Let's consider recommendations that will help you create a competent business plan for a tobacco store.

Application of CCP

Cigarette trade requires use cash register equipment for any taxation, almost without exceptions (about them in the next section). Tobacco is an excisable product. Already more than a year all sellers of cigarette products operate only through an online cash register- this is a special system that reports all operations of a retail outlet to the tax service.

UTII and PSN

Until July 2018, there were relaxations for several categories of business regarding the use of cash registers in the sale of tobacco products. Now almost all of them have lost their validity and any cigarette retail outlet sells products through an online cash register.

Until July 2019, there are deferments in installing an online cash register for:

  • LLC and individual entrepreneur on UTII;
  • Individual entrepreneur on patent taxation;
  • retail outlets in hard-to-reach areas of the country.

The law obliges such sellers to provide buyers with confirmation of payment upon the buyers’ first request. The preferential regime will last a little less than a year. It is unknown whether it will be extended. It is likely that all tobacco dealers will still be required to work through an online cash register.

The buyer gets acquainted with the range of tobacco products through a list where names and prices are listed

OKVED for trade in tobacco products

Trade in tobacco products requires the use of a special code economic activity. General - “Retail trade in tobacco products” 52.26. The numbers change periodically, and the names are extremely rare. Before registering with the Federal Tax Service, you need to check the relevance of OKVED.

Additionally, some stores will require additional specific codes. For example, wholesale trade in cigarettes - 51.35 “Wholesale trade in tobacco products.” Non-specialized hypermarket with a small assortment of the most popular cigarettes - 52.11 “Retail trade in non-specialized stores mainly food products, including drinks, and tobacco products."

Rules for retail trade in tobacco products

To open a tobacco store from scratch, a businessman will have to comply with the legal requirements for the retail circulation of cigarettes. Some of them - the rules for displaying and installing an online cash register, we discussed in previous sections. However, there are others.

Piece sale of cigarettes

Russian legislation prohibits the sale of cigarettes by the piece (Article 19 15-FZ). More precisely, it is prohibited to sell cigarettes in any form other than a pack of 20 units of goods. Tobacco products must be separately packaged in their own container. They cannot be packaged in other quantities or together with non-tobacco products.

Electronic cigarettes

Electronic cigarettes are subject to the same sales and placement rules as regular cigarettes. The exception when their display on a display window will be legal is if they look different from a standard cigarette pack. Most electronic cigarette packages are significantly different from tobacco packages, so they can be placed completely openly.

At the same time, they cannot be sold to minors, despite the absence of nicotine in the composition. Why? The law prohibits the sale of alcohol and tobacco to children. There is no such ban regarding electronic cigarettes. That is, if a cashier sells a vape to a 15-year-old, he cannot be fined. But from an ethical point of view, this is not very good: smoking an electronic analogue completely imitates the usual one. A ban on the sale of vapes to minors can be considered useful recommendation for a point of sale.

Nasvay, chewing tobacco

Federal law strictly prohibits the retail and wholesale trade of nasvay, chewing or sucking tobacco. For its circulation and consumption, administrative or criminal punishment(depending on the identified volume).

Cigarettes in dry and warm room can be stored indefinitely

Cigarette storage conditions and expiration dates

Cigarettes and tobacco products do not have an expiration date. In theory, they last forever. Cigarettes are packaged in two layers: carton and plastic on top. The integrity of both layers must be monitored so that the products do not lose their characteristic smell and do not wrinkle or break. Do not place cigarette cartons near products with strong odors.

But over time or under the influence negative factors, even a well-packaged product may lose some properties or become completely unusable. The main enemy of cigarettes is dampness. The warehouse where they are stored must be dry (humidity up to 70%) and, preferably, heated - from 15 to 23 degrees.

However, even in the right conditions There is no need to store cigarettes for too long. The amount of carcinogens in tobacco increases over time, which will increase the already considerable damage to the health of the smoker.

Prohibitions and restrictions on the sale of cigarettes

The tobacco business must comply with all restrictions established by law. They can be divided into categories:

  • limiting the circle of buyers;
  • location requirements;
  • accommodation requirements.

Selling cigarettes to minors

Selling tobacco products to children under 18 years of age is strictly prohibited - Article 20 of Federal Law No. 15-FZ. If there is any doubt about the buyer’s age, the cashier must ask for his passport and check his date of birth. Refusal to present a document is grounds for refusal to purchase.

Fines for selling cigarettes to children

The penalties for selling tobacco to teenagers are significant. It is established by the Code of administrative offenses- Article 14.53. A citizen will lose 2-4 thousand rubles, an official will be fined 30-50 thousand rubles, and an organization will be fined 100-150 thousand rubles. The fact of sale is proven by a test purchase. The law strictly protects minors from tobacco use, and in order not to lose a large sum of money, you must follow the rules of implementation.

For violating the rules of selling cigarettes, the store, owner and seller will have to pay a serious fine

Fine for trading in the wrong place

The law also stipulates where you cannot open tobacco shop. The prohibited ones include:

  • territories of educational, cultural, sports complexes or institutions;
  • premises of public authorities;
  • places near educational and children's institutions (up to 100 meters);
  • all train stations, bus stations, airports (except duty-free shops), metro stations, hotels.

If the entrepreneur violates federal law, the store is waiting for him administrative punishment. It is also provided for by the Code of Administrative Offenses - Article 14.53. A citizen will pay 2-3 thousand rubles, a cashier or seller - 5-10 thousand rubles, and legal entity- from 30 to 50 thousand rubles.

Where to report violations

When it is necessary to report a violation of the rules for the circulation of tobacco products, contact the local police department. The district police officer or other authorized employee will conduct an inspection or test purchase (if there is a complaint about sales to teenagers). If a violation is discovered, the perpetrators will be required to pay a fine.

Conclusion

The circulation of tobacco products is strictly regulated Russian laws. The main goals of such control are caring for the health of citizens and collecting taxes. Tobacco is an excisable product, so everyone who sells it uses an online cash register. From it, sales data is immediately sent to the Federal Tax Service. Packs of cigarettes cannot be displayed openly in shop windows - only a list of the available range. For violating trade regulations, you will have to pay a large fine - up to 150 thousand rubles.

The market segment is filled with tobacco products, despite warnings to citizens about the dangers to health. High prices for goods do not reduce purchasing power. Beginners are wondering how to start a business selling cigarettes? Attracts a significant income rapid growth activities. These factors make it possible to achieve high level, and increase the profitability of your own business. Let's figure out where to start selling tobacco products. Content

  • 1 Options tobacco business
  • 2 Legal aspects
  • 3 Arrangement of the premises
  • 4 Costs of setting up a business and profitability

Tobacco business options Before registering, you should study the forms of cigarette trade. Here, the main thing is to understand what profit the entrepreneur plans to receive.

Trade in cigarettes for individual entrepreneurs

And yet, opening a tobacco kiosk can have 3 unpleasant consequences for its owner:

  1. Gotta have enough a large amount to purchase the first batch of cigarettes and other products. In fact, these are the main expenses of a startup.
  2. Monthly earnings will not be as impressive as in other types of business, because the price of one pack of cigarettes is relatively low.
  3. Competition in this sector is serious, because in every city you can find hundreds of tobacco kiosks, which are located in the most favorable places for trade.

We also read: Step by step instructions, how to write a business plan Features of owning a tobacco kiosk Interesting to know: In 1970, a law was signed in the USA according to which it was impossible to advertise cigarettes on TV. Last time Cigarette advertising appeared on TV in the United States on December 31, 1970.

Organizing a business selling cigarettes

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Will the cigarette business work?

  • Kiosk rental – 20,000 thousand rubles. (monthly payment).
  • Purchase of the initial batch of cigarettes – 100,000 thousand rubles.
  • Salary to sellers – 16,000 thousand rubles.
  • Other expenses – 6,000 thousand rubles.

It’s worth counting on profit right away, it depends on many factors: competition, high cost, lack of a large flow of customers in the pavilion area. An experienced owner must rationally assess the situation.
The payback on the idea of ​​selling a cigar will come within a few months if:

  • The markup on a pack of products will be 35% (usually small stalls set the price 15% higher).
  • Sales of goods in large quantities(from 100 pcs.).
  • Uninterrupted work schedule.

If we take into account the average daily revenue of 10,000 thousand rubles. minus expenses, the total profit per month is about 200,000 thousand rubles.

Cigarette selling business - how to open, do you need a license, reviews

Attention: trading is permitted only at the place of registration of the owner of the activity. There are criteria for the sale of tobacco products:

  • It is prohibited to sell cigarettes one unit at a time (packs only).
  • The room must be at least 20 sq.m.
  • The kiosk is located more than 100 meters from children's, school, and cultural institutions.
  • Notification to the Internal Revenue Service regarding the sale of cigarettes.
  • The cost of cigarettes is indicated on each package.
  • It is prohibited to sell cigarette products via the Internet and at fairs.
  • Product information is transmitted from the trader to the buyer.
  • It is prohibited to sell products in public transport, train stations, metro and other public places.
  • The product is sold exclusively to persons over 18 years of age.

By studying the rules of doing business, an entrepreneur will prevent fines against his company.

How to open a tobacco kiosk: detailed calculations

There is no need to create a separate cleaning station; sellers will be able to clean a small tobacco kiosk on their own. And you can do the accounting yourself. How much does it cost to open a tobacco shop? You don’t need too much starting capital, but, naturally, initial stage Certain expenses await you, so you will have to collect or borrow at least 150,000 rubles to launch a startup: Expense item Amount (in rubles) Total: 150,000 rubles.


Registration of a kiosk 10,000 Rent of a stall* 8,000 (per month) Equipment 60,000 Salaries of employees 15,000 (per month) Purchase of the first batch of goods 50,000 Other 6,000 *It is better to draw up a long-term agreement to rent a stall, for example, for several years at once. Then the rental price will be lower, and you will be able to get rental holidays for 1–1.5 months.

Trade in cigarettes for individual entrepreneurs the right approach allows you to receive high profits. Entrepreneurs can conduct it wholesale and retail. However, when organizing a tobacco business, you will have to take into account strong competition in this area and many regulatory restrictions associated with the particular harmfulness of such products.

Wholesale and retail trade in tobacco products has been introduced into strict limits by several regulations, among which the main place is given to the “anti-tobacco” Law of February 23, 2013 N 15-FZ. It will also be in effect in 2019.

The main framework regarding individual entrepreneurs is outlined in the 13th, 19th and 20th articles of the document.

Trade in tobacco products is initially permitted in:

  1. stores, which must be a building or area designated for trade, appropriately equipped, and also having retail, administrative premises, utility rooms, etc.;
  2. pavilions, which are a building with a trading hall and workplaces (at least one).

Only for lack of locality Such objects are allowed to be traded from other points, up to the delivery method. It is prohibited to sell cigarettes at fairs and exhibitions.

IN retail outlets You cannot put cigarettes on display, but inform customers by posting price lists, which list the entire range of tobacco products in alphabetical order. You can demonstrate the product after customers have familiarized themselves with this list.

It is not allowed to sell cigarettes individually, or if there are less than or more than 20 of them in a pack.

Territorial bans on the sale of tobacco products have been introduced, resulting in a ban on the sale of:

  • in premises designated for educational, cultural, sports, physical education, and medical purposes;
  • in public transport, state municipal institutions;
  • no closer than 100 meters from the border educational institution;
  • in buildings and premises designated for serving passengers of all types of transport (auto, rail, air, water, metro);
  • on the territory where housing, hotel, and personal services are provided.

You cannot sell products to minors, that is, persons under 18 years of age. The seller, if he cannot immediately determine the buyer’s age, has the right to request his citizen’s passport Russian Federation to ensure the legality of the implementation. In the absence of a document, the law recommends refusing the sale.

It is prohibited to sell cigarettes at a price below the minimum price. Retail prices are set by manufacturers and they print the recommended selling price on each pack of cigarettes. It’s worth focusing on it and you can’t go lower.

The individual entrepreneur is responsible for verifying the authenticity of special and excise stamps. Their legality is checked on the website of federal authorities. If an entrepreneur inadvertently misses a counterfeit product, he will be held administratively liable.

Retail trade in cigarettes, as a type of commercial activity, is not included in the list of licensed types. That is, special written permission for such implementation is not currently required, and their introduction is not planned for 2019.

However, an individual entrepreneur intending to start a business in tobacco products, especially in retail spaces, is strongly recommended to add the appropriate OKVED code to those previously available and register it in the register. The index value of 47.11 allows you to trade food and cigarettes in non-specialized stores. The tax office carries out the registration procedure, does it free of charge, the entrepreneur only has to write a corresponding application.

Since the beginning of 2017, trade electronic cigarettes equal to the sale of tobacco products. So far, the restrictions given in the previous chapter applied only to tobacco products, but soon such products will also be subject to rationing.

In some regions, the taxation of entrepreneurs is organized in such a way that it has become impossible to sell cigarettes on UTII and a patent. The point is this. Cigarettes are an excisable product, and it is prohibited to sell such products on a “imputed” market. However, the Tax Code of the Russian Federation contains a list of relevant items and there are no tobacco products in it.

Everything is decided at the level of regional legislators, who do not include the sale of tobacco products in the list of activities allowed for UTII. They monitor the individual entrepreneur’s compliance with the requirements through OKVED.


The law does not separately establish the deadlines for the transition to online cash registers for individual entrepreneurs selling tobacco products. Therefore, you should be guided by the rules that apply to all entrepreneurs.

In accordance with the requirements of the law, trading for cash and with the help of bank cards should be carried out with cash registers. Only the individual entrepreneurs on UTII and patent. For now, they can be traded without a cash register and, accordingly, without an online cash register.

Taxpayers asked the Ministry of Finance to separately clarify whether dealers in tobacco products classified as excisable would violate this rule. After all, for similar categories - beer and alcoholic drinks - a special procedure for breaking checks has already been introduced. Ministry specialists indicated that for entrepreneurs with a patent and “imputation”, the sale of cigarettes in 2019 according to the new rules (that is, with online cash registers) should also be carried out from July 1.

In the cash register receipt, the individual entrepreneur must indicate the name of the product, since excise tax is taken from this product. This rule does not apply to other products.