How to make money on vending machines: laws and taxes

This is the second article in a series of publications on the vending business in Russia, a joint project of the blog to them. Andorro and the online edition of "The Age of Vending ."

Since in the comments to the past material, habrascan is especially focused on the legal side of the issue, we decided to postpone for the time being with various funny cases from the history of vending, reviews of various types of vending machines and other fascinating topics.

Therefore, there will be almost no IT, card games and naked women in this article, but there will be everything that needs to be considered when starting a vending business: certification, licensing, fiscalization and restrictions on sales of certain types of goods.
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So, if you are sure that you need it - welcome to habrakat.


To begin with, I note that the legislation of the Russian Federation does not contain a clear and precise definition of the concept “vending machine” and what are its distinguishing features. Therefore, while vending operators are guided by the general rules of retail trade and the rules of tax law. Hence, various difficulties and surprises that, owing to the imperfection of our laws, businessmen face in various industries. As for vending, in this article I will try to orient you in terms of the main reefs and pitfalls of the vending business from the point of view of Russian law.

Certification and licensing

Manufacturers of automata sell already certified products, so the question of certification of automata arises only before the Kulibins who assembled the automaton with their own hands - here the procedure is standard: SES (if the automaton sells food), firefighters (if there is at least the same grounding of the device). And then a little, if suddenly you have collected a bomb. As for software, there are no restrictions here - you can safely reflash the equipment if its main technical characteristics are certified.

With regard to licensing, then the trade through the machines, a license is not required. We need certificates for the ingredients - they are provided by the supplier, and if the machine sells food, it is a sanitary book.

Cash register

Regarding the mandatory printing of checks, the law separates payment terminals and vending machines. From January 1, 2010, all payment terminals should be equipped with cash registers. Vending machines, purely legally, should not be equipped with fiscal registrars.

Moreover, the Ministry of Finance explained in detail that the use of cash registers is not necessary:

grounds for bringing organizations and individual entrepreneurs to responsibility for non-use of cash registers in the implementation of settlements in cases of sale of goods, provision of services using vending machines (self-service machines) operated in automatic mode are absent.

However, the letter of the Ministry of Finance is not a law, but only clarifies the procedure for legislation. And the “arbitration practice” referred to by reference refers to the fact that, despite all these explanations, on-site inspectors sometimes have a different point of view, and may find fault with the absence of a fiscal registrar in the CMC.

One example of this kind is the “ case of boot covers ” in the Rostov region, where the prosecutor’s office found fault with the mechanical (and therefore without CCP, by definition) vending machines for shoe covers in the clinic.

Therefore, in order to avoid disagreements with the inspection bodies, we recommend to purchase devices equipped with recorders.

Each CMC must be registered with the State Tax Inspectorate .

Restrictions on the sale of alcohol and cigarettes to minors

If you want to sell beer or cigarettes with the help of your vending machines, then you also have a ban on the sale of such goods to minors. However, there are options for solving this problem.

For example, IT is like in the Czech Republic, where brewers scan a passport before selling it.

Or practical - to install automatic machines in protected places and sign an agreement with guards, which will drive children away from beer.

And, finally, a solomonic decision will be to install a machine gun in those places where admission to minors is not allowed at all - in bars and taverns, for example. And if a teenager wanders there, it will be the problems of the institution, not yours :) However, rent in such places is, as a rule, very expensive.

By the way, since July of this year at least one beer-brewer has already been working in Moscow - near the Chistye Prudy metro station.

It is a bit more complicated with cigarettes: on the one hand, there is the 2001 Federal Law on the Restriction of Smoking of Tobacco :

The retail sale of cigarettes containing less than 20 cigarettes in each package (pack), the retail sales of cigarettes and cigarettes, and the sale of tobacco products using automatic machines are prohibited.

On the other hand, if the minors are guaranteed not to be able to buy cigarettes through your machine gun (see above solutions), then such trade will not be against the law. Such are the mutually exclusive paragraphs. Whether the sale of cigarettes through the machine is worth possible problems with the inspectors - each vending operator decides for himself.

Other restrictions on selling through vending machines include special sales conditions in schools . The rest of the range of vending trade is almost unlimited.

PS Small clarification. These publications are a joint project of my blog and the portal veq.ru. We are not vending operators, manufacturers of vending machines or components for them, and we do not have the task of luring, engaging, turning, unwinding, etc.

Our task is to tell about what is vending and help those who are interested in this topic and decide to become a vending operator. Therefore, in the future we will definitely answer all the questions that have arisen, and we will pay special attention to critical comments, observations and objections.

Thanks for the comments, stay tuned to “ My Business ” or their blog. Andorro .