Souvenir products are items that bear a certain sign, logo, which indicates belonging to a company, country or place. Initially, it is considered a type of advertising, but at the same time, the essence of the word "souvenir" gives such goods a slightly different meaning. It literally translates from French as "remembrance". Such versatility of the concept increases business opportunities associated with the manufacture and sale of souvenirs.

A large number of entrepreneurs have a desire to indicate just such an activity as the main one. But for this, it is necessary to be well versed in the state classifier, so that according to OKVED souvenir products are attributed to the correct class and subclass. Work with tax authorities depends on this, which can be fined for choosing a statistics code that does not correspond to the actual business. In addition, the wrong type of activity can confuse counterparties.

Entrepreneurs who plan to get business from working with souvenir products need to carefully consider what exactly they will be doing. The OKVED code depends on this, which will need to be selected when registering with the tax office.
Souvenir products include a fairly large number of different goods. Some are engaged in printed souvenirs, others are making them from ceramic dishes, and someone is using photographs. Such goods, by definition of the entrepreneur himself, can be indicated as souvenirs. But at the same time, there are no requirements anywhere that individual entrepreneurs cannot choose a statistics code for their business in a narrower direction. For example, for the listed types of activities, you can choose both income from souvenirs and more general codes:

• for printing, which is not mentioned in other types according to OKVED, use the digital designation 22.22;
• for the manufacture of ceramic, as well as household products, the digital designation 26.21 is used;
• for the use of photographic equipment and the use of printing photographs indicate code 74.81.

There are many more options that the IP chooses in each individual case. But at the same time, he must take into account the taxation system, so that the selected type of activity according to OKVED allows its application.

Also, to select a statistics code, it is necessary to take into account what the entrepreneur plans to do with souvenirs:

• produce;
• implement.

Of course, an individual entrepreneur can indicate several types of activities during registration, but still one is established as the main one. Therefore, even if a businessman manufactures and later sells his products, it is necessary to decide what time is more devoted to.

It should be noted that there are no specifics regarding the manufacture of souvenirs in OKVED. That is, it is impossible to find a code with the name "Production of souvenir products" in the classifier. Therefore, those who plan to register such a business do not even need to waste time looking through all the sections and groups of OKVED.

In the current version of the classifier, such activities, which are aimed at the production of souvenirs, are classified by most tax service specialists in class 32. It is assigned to various types of production of products that are not included in other specific lists. All types of production, consumables, use of goods from this group have a fairly wide range Supplies, methods of use and other characteristics.

Today, this code belongs to section D of OKVED, but the modern version of the classifier will soon lose its validity. From January 1, 2017 given class according to OKVED-2, it will be in section C, but all with the same name "Manufacturing industries".

But OKVED 36.1 is a rather large grouping that contains different kinds activities. For those who are specifically engaged in the production of souvenirs, it is best to focus on the subclass that characterizes the product as much as possible:

• 50 - includes games and toys that can also act as souvenirs;
• 6 - includes such items that often act as souvenirs, namely:
• pens;
• the pencils;
• umbrellas;
• lighters;
• handicrafts and others.

Starting from 2017, class 36 will move to class 32, which entrepreneurs can focus on already in 2019.

Souvenir trade

As for the direct sale of souvenirs, it will be much easier for entrepreneurs who decide to make this activity the main one. OKVED has a section and a subclass that clearly defines the trade in souvenirs.

We are talking about the code 52.48.34. The full name of this digital designation of one of the activities includes not only the trade in souvenirs, but also folk crafts, goods that can be attributed to cult or religious items, funeral accessories.

The choice of this code during registration for individual entrepreneurs who sell souvenirs will be absolutely correct. Although this is far from the only option. After all, this code is used when conducting retail trade.

In addition to it, by the way, you can also use:

• code 52.48.24, which involves the retail sale of games, as well as toys, which are often souvenirs;
• code 52.48.3, which denotes the retail sale of non-food products not registered in other groups;
• code 52.47.3 allows retail sales of publishing houses and stationery.

• 44.2 - a subclass that is used in cases where there is a wholesale trade between the supplier and the buyer of ceramic and glass products;
• 47 - a subclass that is used when souvenirs can be attributed to food products:
• 47.2 - designation for the wholesale of publishing houses and stationery;
• 47.3 - indicates the wholesale trade in other foodstuffs;
• 70 - subclass to define activities related to wholesale trade all other types.

An experienced lawyer or a tax officer will help you choose the OKVED code as correctly as possible, especially when carrying out wholesale deliveries that require a lot of money. Such advice can significantly reduce the costs of doing business due to the taxation system, as well as fines for the wrong OKVED code. Therefore, you need to take this seriously and review all possible codes for your business in advance.

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IP (currently without employees, hereinafter 1-2 people) is engaged in the manufacture and sale, as well as the resale of finished souvenir products. What code in OKVED is provided for this type of activity? What system of taxation can be used in this case. Is it possible to acquire a patent.

1) for retail trade in souvenirs and folk art crafts, OKVED 52.48.34 is established. As for their manufacture, it all depends on what products and what material they are made of (stone, wood, etc.); 2) the patent system of taxation is applied to such type of activity as the manufacture of products of folk arts and crafts. Therefore, if an entrepreneur is engaged in such a type of activity, he can switch to a patent taxation system, provided that he meets the other requirements necessary for the application of this regime. In addition to the patent system for the type of activity "manufacturing and selling souvenirs of one's own production", it is possible to apply a simplified system (subject to compliance with the requirements necessary for the application of this regime) or a general taxation system. For activities related to the resale of souvenirs, the UTII taxation system can be applied (subject to compliance with the requirements necessary for the application of this regime), which has been voluntary since 2013 (the manufacture and sale of products of one's own production is not subject to UTII). In addition, an entrepreneur can combine different taxation regimes with different types activities (for example, simplified taxation and UTII, or patent and simplified taxation, or patent and UTII, or the general system and UTII), but for this you will have to keep separate records of business transactions.

The rationale for this position is given below in the recommendations of the "Glavbukh System" and in the legal documents that you can find in the "Legal Framework" tab

The patent taxation system is an independent special tax regime, which is applied on a voluntary basis (Chapter 26.5, Clause 2, Article 346.44 of the Tax Code of the Russian Federation).

You can switch to the patent taxation system only in those constituent entities of the Russian Federation where this tax regime is established by regional legislation (clause 1, article 346.43 of the Tax Code of the Russian Federation).

The list of regions where the patent taxation system has been introduced is presented in the table.*

Conditions for applying the special regime

Only entrepreneurs can apply the patent system of taxation and only if the following conditions are simultaneously met:
- the type of activity that the entrepreneur is engaged in (plans to be engaged in after acquiring a patent) is indicated in paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation. In this case, the entrepreneur has the right to apply this special regime when providing services (performing work) both for the population and for organizations. In addition, the constituent entities of the Russian Federation have the right to expand this list by supplementing it with other household services specified in the OKUN (subclause 2, clause 8, article 346.43 of the Tax Code of the Russian Federation). However, it is possible to apply the patent taxation system in the provision of such services only in relation to those that are provided only to the population (letter of the Ministry of Finance of Russia dated December 28, 2012 No. 03-11-11 / 398);
- an entrepreneur conducts activities independently or with the involvement of hired personnel (including under civil law contracts), the average number of which does not exceed 15 people. The average number is determined for the period for which the patent is issued;
– activities are not carried out under the contract simple partnership(agreements on joint activities) or an agreement on trust management of property.

The above conditions must be met for the duration of the patent.*

Such a conclusion follows from the provisions of paragraphs, and article 346.43 of the Tax Code of the Russian Federation.

The form of settlements with buyers (customers) does not affect the possibility of applying the patent taxation system, that is, an entrepreneur can receive payment from organizations and the public both in cash and in cash. non-cash forms(letter of the Ministry of Finance of Russia dated January 21, 2013 No. 03-11-12/07).

Tax exemption

An entrepreneur applying the patent system of taxation is exempt from paying:
– VAT (excluding VAT on the import of goods and on transactions under joint activity agreements, trust management of property or under concession agreements);
- property tax individuals(only in relation to property that is used in taxation). entrepreneurial activity to which the patent system applies;
- personal income tax (only in terms of income received in the course of entrepreneurial activities, in respect of which the patent system of taxation is applied). At the same time, if during the period of application of the patent taxation system, the entrepreneur receives income from obligations of previous periods in which he applied a different taxation system, these incomes are not exempt from personal income tax on this basis, even if the entrepreneur continues to conduct the same type of activity as before ( letter of the Ministry of Finance of Russia dated January 21, 2013 No. 03-11-12/06).

Moreover, in the latter case, reduced rates of insurance premiums are set for entrepreneurs. They can be used by all entrepreneurs, except for those involved in:
– renting out own premises (dachas, land plots);
– retail trade;
- catering.

When carrying out the listed activities, the entrepreneur must pay insurance premiums at general rates.

This procedure is provided for by clause 14 of part 1 of article 58 of the Law of July 24, 2009 No. 212-FZ.

It is impossible to reduce the cost of a patent by the amount of insurance premiums, since Chapter 26.5 of the Tax Code of the Russian Federation does not provide for such a possibility.

Exemption from filing a tax return

An entrepreneur applying the patent taxation system is exempt from submitting a tax return under this special regime ().

For what types of activities a patent is issued

The list of activities for which a patent can be obtained is established by paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation. At the same time, the subjects of the Russian Federation have the right to expand this list in relation to other household services specified in the OKUN (subclause 2, clause 8, article 346.43 of the Tax Code of the Russian Federation). If an entrepreneur plans to simultaneously engage in several of the listed activities, he must obtain patents for each of them.

Each patent is issued for only one type of activity and is valid on the territory of the subject of the Russian Federation, which is indicated in it. At the same time, in relation to retail trade, the Ministry of Finance of Russia, in a letter dated December 14, 2012 No. 03-11-11 / 378, clarified the following. If an entrepreneur has in one subject of the Russian Federation several outlets, the area of ​​the trading floor of each of which is not more than 50 square meters. m, then it is not necessary to obtain a patent for each outlet. In this case, one patent will be valid for all outlets located on the territory of one subject of the Russian Federation.*

Sergei Razgulin
Deputy Director of the Department of Tax and
customs and tariff policy of the Ministry of Finance of Russia

The use of UTII is allowed in relation to retail trade in goods:

• using the means of delivery (peddling) trade.

Retail trade for the purposes of UTII does not include the sale of:

• excisable goods specified in subparagraphs 6–10 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation (for example, motor gasoline, diesel fuel, engine oil etc.);
• food and beverages, including alcoholic beverages, both in packaging and packaging, and without in catering facilities;
• products of own production (manufacture)*, including products manufactured (manufactured) from the seller's materials under a contractor agreement (letter of the Ministry of Finance of Russia dated August 5, 2009 No. 03-11-06/3/205);
• unclaimed things in pawnshops;
• gas;
• trucks and special vehicles and trailers (semi-trailers, dissolution trailers) to them;
• buses of all types;
• goods according to samples and catalogs outside the stationary distribution network (for example, in the form postal items, through TV and online stores, electronic terminals, telephone communications);
• medicines on subsidized (free) prescriptions.

This follows from Article 346.27 of the Tax Code of the Russian Federation.

Elena Popova
State Advisor of the Tax Service of the Russian Federation of the 1st rank

3.Tax code Russian Federation(part two)

Chapter 26.5. PATENT TAXATION SYSTEM

“Article 346.43. General provisions

1. The patent system of taxation is established by this Code, put into effect in accordance with this Code by the laws of the constituent entities of the Russian Federation and applied in the territories of the said constituent entities of the Russian Federation.

The patent system of taxation is used by individual entrepreneurs along with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.

2. The patent system of taxation is applied to the following types of entrepreneurial activity:

1) repair and tailoring of garments, fur and leather products, hats and products from textile haberdashery, repair, tailoring and knitting of knitwear;

2) repair, cleaning, coloring and tailoring of footwear;

3) hairdressing and cosmetic services;

4) dry cleaning, dyeing and laundry services;

5) production and repair of metal haberdashery, keys, license plates, street signs;

6) repair and Maintenance household radio-electronic equipment, household machines and household appliances, watches, repair and manufacture of metal products;

7) furniture repair;

8) services of a photo studio, photo and film laboratories;

9) maintenance and repair of vehicles and motor vehicles, machinery and equipment;

10) provision of road transport services for the carriage of goods by road;

11) provision of road transport services for the transportation of passengers by road;

12) repair of housing and other buildings;

13) services for the production of installation, electrical installation, sanitary and welding works;

14) services for glazing balconies and loggias, cutting glass and mirrors, artistic processing of glass;

15) services for training the population in courses and tutoring;

16) services for the supervision and care of children and the sick;

17) services for the acceptance of glassware and secondary raw materials, with the exception of scrap metal;

18) veterinary services;

19) leasing (hiring) of residential and non-residential premises, dachas, land plots owned individual entrepreneur on the right of ownership;

20) manufacture of products of folk art crafts;*

21) other services of an industrial nature (services for processing agricultural products and forest products, including grinding grain, peeling cereals, processing oil seeds, manufacturing and smoking sausages, processing potatoes, processing customer-supplied washed wool for knitting yarn, dressing animal skins, combing wool, shearing domestic animals, repairing and manufacturing cooper's utensils and pottery, protecting gardens, vegetable gardens and green spaces from pests and diseases; making felted shoes; production of agricultural implements from the material of the customer; engraving works on metal, glass, porcelain, wood, ceramics; manufacture and repair of wooden boats; toy repair; repair of tourist equipment and inventory; services for plowing gardens and sawing firewood; repair services and

production of spectacle optics; manufacturing and printing business cards and invitation cards for family celebrations; binding, stitching, edging, cardboard work; charging gas cartridges for siphons, replacing batteries in electronic watches and other devices);

22) production and restoration of carpets and rugs;

23) repair of jewelry, bijouterie;

24) chasing and engraving of jewelry;

25) monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, compact disc, re-recording of musical and literary works on magnetic tape, compact disc;

26) residential cleaning and housekeeping services;

27) residential interior design services and artistic design services;

28) conducting classes on physical education and sports;

29) services of porters at railway stations, bus stations, air terminals, airports, sea and river ports;

30) paid toilet services;

31) services of cooks for preparing dishes at home;

32) provision of services for the carriage of passengers by water transport;

33) provision of services for the carriage of goods by water transport;

34) services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packaging and transportation);

35) services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport works);

36) services in green economy and decorative floriculture;

37) hunting management and hunting;

38) engaging in medical activities or pharmaceutical activities by a person who has a license for these types of activities;

39) carrying out private detective activities by a licensed person;

40) rental services;

41) excursion services;

42) ritual services;

43) funeral services;

44) services of street patrols, security guards, watchmen and watchmen;

45) retail trade carried out through the objects of stationary trading network with an area of ​​the trading floor not more than 50 square meters for each object of the organization of trade;

46) retail trade carried out through objects of a stationary trading network that do not have trading floors, as well as through the objects of a non-stationary trading network;

47) services Catering provided through public catering facilities with an area of ​​​​a visitor service hall of no more than 50 square meters for each catering facility.

4.OK 029-2007 (NACE Rev. 1.1). All-Russian classifier types of economic activity

14 Extraction of other minerals

14.11 Quarrying of stone for monuments and construction

This grouping includes:

prey open way, primary processing,

sawing, crushing and grinding of marble, granite,

sandstone and other building stone,

internal and external cladding of buildings and structures,

production of artistic, decorative and

household items*

This grouping does not include:

Extraction of mineral raw materials for chemical production

and fertilizer production, see 14.30

Cutting, processing and finishing of building stone and

non-quarry monument stone, see 26.70

Subsection DD WOOD PROCESSING AND MANUFACTURE OF WOODEN PRODUCTS

20.51 Manufacture of other wood products*

20.51.1 Manufacture of wooden tools, cases and

handles of tools, handles of brushes and whisks, shoe

lasts and extensions for shoes

20.51.2 Manufacture of wooden dining and kitchen utensils

accessories

20.51.3 Manufacture of wooden figurines and wooden ornaments,

mosaics and inlaid wood, caskets, cases

for jewelry or knives*

20.51.4 Manufacture of wooden frames for pictures, photographs,

mirrors or similar articles and other articles of

20.52 Manufacture of articles of cork, straw and materials for

weaving

52.1 Retail in non-specialized stores

52.48.34 Retail sale of souvenirs, folk products

art crafts, objects of cult and

religious purpose, funeral accessories*

Souvenir products are a relatively new product for the Russian market. Even today, after 30 years since the beginning of the development of private entrepreneurship in the Russian Federation , souvenirs Russian production not so much on sale - no more than 25%. Everything else is a product from Europe and China. But it seems that buyers are not satisfied with this situation, since European products are very expensive, and Chinese ones do not stand up to criticism in terms of quality. Until recently, active entrepreneurs tried to fill the niche of good souvenirs with products handmade(cm., ). But it is already clear that the Russian market cannot be filled with such products and it is necessary to withdraw own production souvenirs to a new level. And this good chance for small and medium businesses.

How to start a souvenir business

If an entrepreneur intends to produce small batches of gift items at the start of the project and sell them independently through retail outlets on the market or in small souvenir shops, then registering an individual entrepreneur or LLC at this stage is not necessary.

But the release of large consignments of goods, contracts with legal entities(suppliers and distributors) and opening your own retail outlets is impossible without official registration of business.

Most convenient format for the workshop of gifts - individual entrepreneurship(IP). As part of the IP, you can simultaneously engage in several types of activities. Useful to read.

OKVED codes, suitable for the production of souvenirs in 2017 and 2018, depend on the materials with which the manufacturer will work, and on the chosen direction. The following codes are examples:

• 16.29.12 - "Production of wooden cutlery and kitchen utensils";
• 16.29.13 - "Production of wooden figurines and wooden ornaments,<…>»;
• 32.13 - "Manufacture of jewelry and similar goods";
• 32.99.8 - "Production of products of folk art crafts", etc.

An individual entrepreneur can organize a small one either in his apartment or in a private courtyard. But best option reference economic activity- lease of industrial and office premises.

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Equipment and materials

The cheapest equipment for the production of souvenirs is Chinese machines. But their quality does not suit many manufacturers, so today Russian market there are more and more offers from domestic companies that manufacture and sell equipment and materials for enterprises engaged in the production of gift assortment.

Most requested equipment:

• engraver;
• pad printing and embossing machine;
• sublimation printer;
• thermopress;
• carpentry machine.

The average cost of a set of equipment for the production of 5-6 types of gift products is from 50 to 100 thousand rubles. If there is no such money at the start, then you can consider the option of buying equipment that was in use.

The second important organizational point, without which the business will not work, is the search for suppliers of raw materials. Of course, buying blanks and raw materials in local stores or markets is very unprofitable.

A good solution for a novice entrepreneur is to establish business relations with material manufacturers and buy semi-finished products from them at low prices. So, having bought a batch of white cups, an entrepreneur can make a series of original souvenirs through additional processing.

What glass and ceramic souvenirs are in demand on the market

For almost a decade, consumer demand for themed glassware and interior decor items made of glass and ceramics has not fallen. Therefore, if an entrepreneur finds interesting ideas and will be able to bring them to life with minimal cost, then he will definitely find his buyer.

The most interesting and running ideas:

• glass sculptures with laser engraving;
• lamps for candles;
• aromatics;
• gift nominal crystals;
• cups, plates, painted with acrylics.

Establishing the production of glass souvenirs is quite difficult. Equipment for such production can cost about 1 million rubles. After all technological process the manufacture of glass molds involves gluing, hardening, processing the joints of the glass sheet. All this is done on modern expensive equipment.

Companies that process glass mainly work for the decorative building materials market. And only a small segment of production is involved in the manufacture of souvenirs.

It is much easier to create a ceramic workshop and produce souvenirs from ceramics. Clay processing technology is quite cheap, and the purchase of equipment for a ceramic workshop will cost a businessman about 200 thousand rubles.

Gifts made of wood and plywood

Real Russian folk craft- production of wooden souvenirs. The most popular goods are children's environmentally friendly toys, as well as imitation of cultural heritage of the Russian people and other nationalities.

But in order to produce such a product, you need to have really golden hands, good material and patience. Minimum equipment required:

• milling machine;
• a circular saw;
• drilling machine;
• carpenter's hand tool.

The purchase of such a kit will cost the entrepreneur about 300 thousand rubles. Used equipment can be found for half the price.

To establish the production of souvenirs from plywood, it will take about 100 thousand rubles. Materials and equipment for this type of business are cheaper, but the range of products is limited. Since plywood quickly loses its shape, the main types of products made from this material are boxes, caskets, coasters, themed medallions and magnets, as well as souvenir signs and identifiers.

Current costs and payback forecasts

If the start-up costs of an entrepreneur depend on the chosen type of activity, then the current costs for each small production roughly the same:

• wages of three employees (about 100 thousand rubles);
• utilities (about 10 thousand rubles);
• taxes and fees (about 5 thousand rubles).

In total - about 120 thousand rubles.

The cost of the finished product can be approximately determined by the following formula: the cost of materials, plus the same amount for labor, plus a markup percentage (about 20%).

The average profit of a small production is about 15% of the total turnover, and in order to earn 30 thousand rubles, an entrepreneur must sell goods for at least 200 thousand rubles per month.

Such revenue can be obtained from the sale of approximately 500 units of products in the middle price category. From the above calculation it follows that the entrepreneur will have to sell 15 units of his product per day, and in this case he will have a small stable income.

Conclusion

Souvenir production is interesting and creative occupation which can be developed into promising business. But an entrepreneur must understand that he is entering a very dynamic market, where customer preferences can change almost every season. That's why everything production processes should be thought out and organized in such a way as to respond in time to changing customer preferences and immediately launch new ideas into work.