Yandex.Taxi - courier delivery. About delivery and payment methods

By general rule the supplier must deliver the goods to the buyer himself (Clause 1 of Article 510 of the Civil Code of the Russian Federation) Meanwhile, delivery can be different: both by its own transport and with the help of a third-party organization, both paid separately and taken into account in the price of the goods. Does this affect the execution of documents issued to the buyer, and does your delivery of goods depend on this? This is what we are talking about today.

Situation 1. Shipping costs are included in the product price
If the cost of delivery is not separately highlighted in the contract, then delivery is only a way of fulfilling your obligation to transfer the goods to the buyer (Clause 1 of Article 458 of the Civil Code of the Russian Federation). Therefore, you do not need to draw up an act on the provision of delivery services: after all, you do not provide delivery services. But what invoices need to be issued for the goods depends on who will deliver the goods - you yourself or outside organization:
(if) you deliver the goods using your own transport, it will be enough to give the buyer only the delivery note in form N TORG-12. There is no need to issue an invoice in form N 1-T (TTN) (Clause 2 of Article 785 of the Civil Code of the Russian Federation);
(if) the goods are transported by contracted transport, then you will issue a TTN to the buyer.

Situation 2. Delivery is a separate service
But what if the delivery cost is specified in the contract? This is an independent service, the provision of which must be documented in a primary document. And it depends on how the delivery will be organized - by our own transport or by a third party. Therefore, the buyer must write:
(if) the goods will be delivered to the buyer by a third party - TTN. In this case, there is no need to draw up a separate act for delivery of goods. After all, all data on transportation is in the transport section of the TTN;
(if) you deliver the goods by your own transport - an invoice in form N TORG-12 and an act for the provision of delivery services. In this case, there is no need to issue a consignment note. However, keep in mind that your buyer may have problems: tax authorities may exclude transport services from tax expenses, since a TTN has not been issued for them. And then the buyer will have to prove the legality of delivery costs in court.

VAT on delivery

If delivery - separate service then she subject to VAT at the rate of 18%(both in the case when the goods are delivered by our own transport, and when this is done by a transport company) (Subclause 1, clause 1, Article 146 of the Tax Code of the Russian Federation). As for the input VAT charged to you by the transport company, you have the right to deduct it (Articles 171, 172 of the Tax Code of the Russian Federation). And don’t forget to issue an invoice to your buyer (Clause 3 of Article 168 of the Tax Code of the Russian Federation).

But what if the cost of delivery is included in the price of goods, the sale of which is taxed at a rate of 10%? Apply the rule of paragraph 1 of Art. 153 of the Tax Code of the Russian Federation and there is no need to separately calculate VAT on such delivery at a rate of 18%. After all, delivery of goods to the buyer in such a situation is not an independent activity of the seller. But, adhering to this position, know that the tax authorities are unlikely to like it. And, most likely, you will have to prove the legality of applying the 10% VAT rate in court. And the courts will support you.

We take into account the cost of delivery in tax accounting

It all depends on How does the buyer pay for delivery: in the price of the product or separately.
In situation 1, delivery costs are for you only expenses associated with the sale of goods (Subclause 6, clause 1, Article 254 of the Tax Code of the Russian Federation).
In situation 2, you will take into account in your income both revenue from the sale of goods and revenue from the provision of services for their delivery.
Costs will be calculated as follows:
- upon delivery own transport: wage drivers will be taken into account as part of labor costs (Article 255 of the Tax Code of the Russian Federation), depreciation Vehicle- in the amount of accrued depreciation (Articles 256 - 259 of the Tax Code of the Russian Federation), the cost of repairing vehicles - as part of the cost of repairing fixed assets (Article 260 of the Tax Code of the Russian Federation), fuel and lubricants - in other expenses (Subclause 11 of clause 1 of Article 264 of the Tax Code of the Russian Federation) etc.;
- upon delivery of goods third party- as part of material expenses as a service of a production nature (Subclause 6 of clause 1 of Article 254 of the Tax Code of the Russian Federation).

Transportation of goods by own transport and payment of UTII

And I would like to mention one more problem. If the cost of delivery is highlighted separately in the contract, the tax authorities may try to charge you additional UTII. Of course, provided that imputation has been introduced for transport services in your region. But the Russian Ministry of Finance explained that such delivery is not independent species entrepreneurial activity, but just a way to fulfill the seller’s obligation to transfer the goods. And UTII needs to be paid only if a separate contract for the carriage of goods is concluded upon delivery. Therefore, in case of claims from tax authorities, you can argue with them, relying on the explanations of the financial department. By the way, the courts also agree that it is not necessary to pay UTII in such cases.

As you can see, the easiest way is when the shipping cost is included in the price of the product. And there is no risk that you will be recognized as a UTII payer.

According to Article 510 of the Civil Code of the Russian Federation, under a supply agreement, the goods are delivered to the buyer by the supplier. The obligation to transfer the goods to the buyer can be considered fulfilled at the moment of placing the valuables at the disposal of the buyer, the person indicated by him or at the time of delivery of the cargo to the carrier (clauses 1, 2 of Article 458 of the Civil Code of the Russian Federation). Let's consider possible pricing options.

The price of the product includes delivery costs to the buyer

Since the contract price of a product includes the cost of its transportation, the cost of transportation services is not separately indicated in primary documents and invoices. At the same time, the cost of delivery actually increases VAT, because it is paid from the final price of the goods (taking into account its transportation) (Clause 1 of Article 154 of the Tax Code of the Russian Federation).

For profit tax purposes, the supplier’s income recognizes revenue from sales, which is calculated on the basis of all receipts associated with goods sold, excluding VAT (clause 1 of Article 248, clause 2 of Article 249 of the Tax Code of the Russian Federation). Therefore, revenue from the sale of goods includes its full cost, which is formed taking into account the price of delivery. At the same time, the costs of delivering goods to the buyer are taken into account by the supplier when taxing profits as part of expenses associated with production and sales (subclause 1, clause 1, article 253, article 320 of the Tax Code of the Russian Federation).

True, in the opinion (letter dated March 19, 2007 No. 03-03-06/1/157), the costs of delivering goods can be included in material costs only until the transfer of ownership of the goods to the buyer. Therefore, if the supplier delivers the goods to the buyer’s warehouse, the ownership of the goods under the terms of the contract should not pass to the buyer before the date of transfer of this goods to him at the warehouse.

The price of the product does not include the cost of delivery to the buyer

If the seller does not include transport costs in the price of the goods, but uses transport organizations to deliver it to the buyer, then the contract with the buyer must stipulate that the seller, in terms of transport services, is an intermediary between the carrier and the buyer. In this case, the purchase and sale agreement between the seller and the buyer will contain elements of an agency agreement of the commission type, since the seller acts on his own behalf when organizing delivery.

If the amount of remuneration for delivery is specified separately in the contract (in addition to the price of the goods), then for the seller it is income from the sale, just like the proceeds from the sale of goods to the buyer. Other amounts received by the supplier to fulfill obligations to organize delivery are not recognized as income for profit tax purposes (subclause 9, clause 1, article 251 of the Tax Code of the Russian Federation). Moreover, the supplier’s costs for delivering goods are not taken into account for profit tax purposes - they are taken into account by the buyer. Therefore, the supplier, fulfilling its obligations to deliver goods as an agent, is obliged to provide the buyer with documents confirming transportation costs:

• agent’s report (Article 1008 of the Civil Code of the Russian Federation) with copies of documents confirming the agent’s expenses (invoice, consignment note, invoices issued by the carrier);
• a certificate of completion of work and an invoice for the amount of remuneration (if it is provided for in the contract).

The basis for calculating VAT for an agent is only the amount of intermediary remuneration (clause 1 of Article 156 of the Tax Code of the Russian Federation). If the agent’s remuneration is taken into account in the price of the goods (not specified separately in the supply agreement), then only the cost of sales of the goods is subject to VAT.

The supplier records the invoice received from the transport organization in the journal of received invoices. It is not reflected in the supplier's purchase book.

The buyer compensates the costs of delivery of goods to the supplier.

According to the clarifications of the Ministry of Finance of Russia (letter dated March 10, 2005 No. 03-03-01-04/1/103), if, in accordance with the terms of the contract, the costs of the transport organization are reimbursed by the buyer, then these costs are reflected in accounting on account 76 “Settlements with different debtors and creditors." IN in this case the supplier does not provide services for the delivery of goods to the buyer, and therefore he does not have the obligation to charge VAT and present it to the buyer on the cost of transport services (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation).

If an intermediary agreement has not been concluded between the buyer of goods and the supplier to organize the delivery of goods to the buyer’s warehouse, then the supplier has no reason to issue an invoice to the buyer, which transfers the invoice indicators received from the transport organization. The basis for reimbursement of the costs of transporting goods will be a report from the organization with attached copies of transportation documents issued by the transport organization to the supplier.

Disagreements in this case arise when qualifying income and expenses in tax accounting.

Letters of the Ministry of Finance of Russia dated March 19, 2007 No. 03-03-06/1/157, dated October 3, 2006 No. 03-11-04/2/195 indicate: if the supply agreement states that the buyer compensates in excess of the price transportation costs, then the amount of compensation in tax accounting is considered the supplier’s income. At the same time, payment by the supplier for delivery of the goods will be an expense.

Note that some judges do not recognize such amounts of compensation from buyers for the delivery of goods as income of the supplier for tax purposes. And the amount of costs for delivery of goods paid transport company and subject to reimbursement by the buyer - the supplier's expense (resolution of the Federal Antimonopoly Service of the Central District dated July 31, 2006 No. A35-6168/04-C3, FAS Northwestern District dated February 28, 2005 No. A05-6138/04-12).

Another problem is related to the practice of applying Article 162 of the Tax Code of the Russian Federation, according to which compensation by the buyer for the costs of delivering goods increases the supplier’s VAT taxable base as “other income related to sales.” The supplier must calculate VAT on the amount of such compensation at the estimated rate, issue an invoice in one copy and register it in the sales book. The buyer does not receive the right to deduction.

S. Khvostova,
Deputy - practitioner of LLC AKF "Expert Center "Partners""

Courier delivery of goods has long become a popular service. Many businessmen use courier services to popularize their business by organizing the delivery of flowers to a specified location or food delivery. Large organizations use courier delivery to quickly transfer documents. However, this service is also in demand among people who are not involved in business.

There are times when a person urgently needs to convey something to a relative or friend in his city, but there is no way to waste time on travel. Even if you take a taxi, the round trip can take at least two hours. In this case, the only way to solve the problem is courier delivery.

Contacting specialized services to order a courier also takes a lot of time. And not every service fulfills the order on the same day. Most often they offer delivery “for tomorrow”. This delivery speed is not suitable for everyone.

Is it possible to use Yandex taxi for courier delivery?

Regular clients of Yandex taxi, who have become accustomed to using the mobile application, sometimes try to use this service for courier delivery of small cargo. They order a taxi through mobile app, and then negotiate the delivery of the parcel directly with the driver.

It is important to know! Yandex taxi drivers extremely rarely agree to such a service, not wanting to take responsibility for the cargo, and courier delivery services do not officially exist among the functions of the popular online service. What to do if urgent courier delivery is urgently needed?

Among the well-known taxi order aggregators using a mobile application, a carrier has appeared whose functions include not only the transportation of passengers, but also courier delivery. This is the famous online taxi service Gett.

How Gett taxi works as a courier

To use Gett taxi courier delivery, you will need to go to the service’s website or install a special mobile application on your smartphone. Users familiar with this application already know that it has a new Gett Delivery section, which provides the ability to order courier delivery.

By entering this section, the client orders delivery in the same way as ordering a taxi. The courier must arrive at the specified location within 15 minutes, pick up the parcel and deliver it to the specified address. Payment for the service is carried out by the customer using bank card linked to the application. Its cost is fixed in the mobile application.

To ensure the safety of the parcel, it is packed in a special package that cannot be opened without damaging it. You can monitor the movement of the courier with the parcel in the application. There are some restrictions on the weight and volume of the parcel. The service rules state that its weight should not exceed 20 kg, and the sum of three volume measurements should not exceed 180 cm.

Today, many large online stores deliver their orders to customers using Gett taxi. To do this, their websites have a “delivery from Gett Delivery” button. By clicking on it when purchasing, the client receives the purchased product within 1-2 hours. The courier delivery service from the Gett taxi service can be used not only by individuals, but also legal entities delivering goods to their customers.

The only difference is the payment method. If individuals pay for each order automatically with a card, then companies registered in the online service pay Gett taxi at the end of each month.

Good to know! Today, Gett Delivery services are provided not only in Moscow and St. Petersburg, but also in other major cities Russia, the list of which is constantly growing.

According to research by American marketers, for 59% of online store buyers, the cost of delivery influences the purchase decision, and 44% refuse to buy anything at all because high price for delivery. Statistics show that most carts are abandoned at the payment stage, when delivery is also added to the cost of the product. Having reached this point, the buyer begins to doubt whether he really needs this product. If delivery is free, then most likely there will be no doubts. But not everyone can afford to deliver goods for free. And although this option is the most attractive for the buyer, even large market players charge money for delivery.

Boris Lepinskikh, director of the online store e96.ru

“The cost of delivery is affected by two important factors. The first is the cost of delivery. We know exactly how much the last mile in each city costs us. Second is the market. We look at how much it costs to deliver similar goods from our main competitors in the category (for example, furniture or large Appliances) and stand “no higher than the market”.
In general, when setting the delivery price, different situations are possible:
a) the cost of delivery in the price and the margin is enough - the coolest situation;
b) the cost of delivery is separate and then it practically covers our cost for delivery - also good;
V) various situations“last mile subsidies”, when we are forced to reduce the cost of delivery “to the market” so as not to lose sales.”

There are only three delivery cost strategies: free, conditionally free and unconditionally paid. And each has its own pros and cons.

Free shipping

The most favorite option for buyers and the most unprofitable, at first glance, for the seller. But since humanity’s love for freebies is ineradicable, free shipping significantly increases sales.

According to statistics, 84% of online store visitors will choose a platform with free delivery for purchase.

Of course, sometimes it happens that the order cost is lower than the delivery price, but the overall sales volumes allow the company to survive such cases painlessly.

Dmitry Pokataev, head of the online store “Stoletti Kitchens”:

“It all depends on the store’s income; if the margin allows, then there is no need to scare off customers with an additional markup for delivery. Although it sometimes happens that one stool is ordered, it costs more to deliver it to the buyer than the stool itself. Of course, it’s a shame to pay for such an order out of your own pocket, but we have always put up with it.”

A free shipping for all strategy can be beneficial for a company that specializes in selling small and light items and for businesses with big amount repeat sales, for example, groceries, prepared food, water. Since there is no need to spend money on attracting new customers, it can be redistributed to pay for delivery to existing ones.

Conditionally free delivery

Strategy 1: from check

Most often, free delivery has some conditions and restrictions. One of them - minimum order value. As a rule, people strive to get goods up to the required amount in order to receive free shipping. Psychology comes into play here: I will get more goods for the same price. Moreover, the cost of additional goods purchased is most often higher than the delivery price. If the minimum purchase price is 1.5 thousand rubles, there are 1 thousand worth of goods in the basket, and delivery costs 250-300 rubles, then the majority will prefer to buy something else for 500 rubles.

Income: 600x30=18,000 rubles

Gross profit: 18000 -(600x0.8x30)=3600

Delivery costs: 150x30=4500

Net profit: 3600-4500= -900 rubles

It turns out that by offering free delivery for purchases of 600 rubles, the company operates at a loss of 900 rubles. Using simple calculations, we find that the company breaks even with an order amount of 750 rubles:

Net profit will be zero with gross profit equal to delivery costs. We calculate income. Income = gross profit x 100/profit from order (4500x100/20=22500)

Order amount = income/number of orders (22500/30=750)

That is, it will be profitable for the company to deliver orders over 750 rubles for free.

Yakov Grinemeyer, online store "GIANT-DOORS.Ru":

“In the GIANT-DOORS.Ru project, we decided to make free delivery for orders from a certain amount. This is a pleasant surprise for clients and one of the markers of our care. Such pleasant little things add up to an overall positive impression of working with us. It is important for us that the buyer is satisfied and shares his pleasant impression with friends and writes a review. When the order volume does not allow free delivery at the planned volume marginal profit, then we charge delivery. We base our pricing “on the market” so that our delivery conditions are “normal” and do not scare away the buyer. Often the cost of delivery turns out to be higher than the price for the client, so the marginality of the product should make it possible to compensate for these costs.”

Strategy 2: from product

Free shipping "for selected products" Suitable if you need to get rid of excess stale goods, for example, T-shirts of an unpopular color or shoes of a slow-moving size. You can offer free shipping when purchasing multiple items, this will encourage customers to stay in your store more money. You can limit the promotion with free delivery by time.

Strategy 3: from profit

Another free shipping option: "only for...". Owners of club cards or those who will pay for the purchase in a certain way (only in cash or only with a card from a certain bank). Delivery costs in this case are offset by some benefit for the seller.

When paying online, the online store kills two birds with one stone: it instantly receives “real” money into its account and is insured against non-repurchase of the goods.

Strategy 4: from distance

Many local companies limit free delivery to one city or several areas. This is due to the fact that delivery geography significantly affects its cost. Time, as we know, is money. One courier can deliver several orders in one area in an hour, but it will take half a day to travel to the neighboring city from where the notorious stool was ordered. In monetary terms, these deliveries will cost very differently.

“There is free delivery, but only when purchasing over a certain amount and only within the city of Chelyabinsk. For intercity delivery, we deliver to the transport company's terminal at our own expense. Initially, we took over the delivery, since this was our competitive advantage then, and now it is a mandatory market requirement.”

5 ways free shipping works for you

Before you offer free shipping to your customers, consider whether it will put you out of business.

7 ways to ruin an online store

1. Offer free shipping for large items. If a pizza can be delivered by a courier on a bicycle, then a cabinet or refrigerator needs to be loaded into a truck, taken to the place, and lifted to the apartment. That is, in addition to transportation costs, you will also have to pay for the work of at least two loaders.
2. Free delivery by courier service. Professional delivery providers calculate the cost of their services based on distances and the weight or volume of the parcel. If your client buys a chair and needs to ship it to a neighboring city, then free delivery will not only eat up the profit from the order, but will also take the store into the red.
3. If the store often returns goods or refuses to redeem the order, then free delivery will only bring losses.
4. When trading low-margin goods, it is not profitable to offer free shipping. It makes sense for online stores selling everyday goods, household chemicals, and children's products to offer free delivery for a minimum order amount.
5. If delivery is more expensive than the product being purchased, the seller will not be able to pay for it.
6. Free shipping on limited shipping options. Online stores selling throughout Russia face this. For example, orders can only be sent to remote regions by Russian Post.
7. Difficult delivery. If there are 2 or more links in the product delivery chain, then making it free is unprofitable. For example, pick up goods at a warehouse and deliver them to the railway terminal, transport them in a container to another city, and deliver them to their destination.

Paid delivery

There are also several variations in this strategy. All of them are based on average calculations, that is, some buyers pay more than the service actually costs, and some pay less. Sometimes the company pays part of the delivery costs itself.

Ivan Bazdrin, online store of sleep products “Sonata”:

“In our store, the cost of delivery, if it is paid, covers no more than 50% of the costs. We have large-sized goods and delivery to the door is required, and this plus loaders. We pay for their work ourselves.”

Strategy 1: one price

One of the paid delivery options setting a single price. When making calculations, it is necessary to take into account many factors: in addition to the average check, revenue and profit, you need data on geography, the share of returns, prices of courier services if you use third-party resources, or the cost of maintaining your own couriers.

See an example of the formula for calculating a single delivery rate for one order

At the same time, the optimal price should not only allow you to work without a loss, but also not scare away customers. To calculate the cost of delivery, you will need to equate it either to the weight of the ordered goods or to their quantity.

Most often, companies install fixed prices for delivery depending on the order amount, volumes, geography or some other parameters.

Usually one rule works here: the more the buyer pays for the product, the less he pays for delivery.

Delivery of a toaster worth 500 rubles and external drive costing 5 thousand rubles (we take goods of approximately the same weight and dimensions) will cost the same, say 150 rubles. But the store’s revenue from these two purchases differs by 10 times. So it’s quite logical to redistribute the delivery cost depending on the price: charge 200 rubles for delivery of a toaster, and 100 rubles for delivery of a disk.

Strategy 2: Real Costs

In each specific case, depending on what they buy, how much they buy and where it all needs to be transported, its own delivery price is formed. Online stores that have chosen this delivery payment option install a special calculator on their website that makes calculations for each order.

Another option is to allow the buyer to choose who will deliver the goods to him. Typically, in this case, a list of enterprises and companies is indicated on the delivery terms page.

Which delivery payment option should I choose?

It is worth offering the buyer several delivery options to choose from, especially since the number of delivery methods also affects sales.

According to the international delivery service Parcel, to To increase the number of orders by 10%, simply add more delivery options to the site.

The British company Hermes conducted a similar study and found that 25% of purchases did not take place due to a limited choice of delivery methods.

In order not to make a mistake, analyze everything carefully.

• Don't make shipping free just because customers like it. Such a step must be economically justified.

Vera Frolova, online clothing store didriknaurale.ru

We do not offer free shipping. There is no option because we work with the whole country, and the cost of delivery can range from 90 to 900 rubles and even higher.It is not profitable for us to compensate the client even for part of the delivery, and working for the sake of work is also not interesting. There are orders that are easier to refuse than to implement. In addition, we work with a category that, although it has high margins during the season, also has off-season sales, when the margin level simply does not allow us to offer the client free shipping. We have sales on our website all the time.
We are a small business, and the issue of profitability and costs is acute for us - we do not have the opportunity to endlessly invest in the business simply for the sake of turnover and the expectation of profit sometime later. And according to the latest trends, even among major competitors, free delivery has become a promotion and not a mandatory option. At one time we had a pick-up point, we collaborated with Ozone and Boxberry as a pick-up point. And they could estimate the share free deliveries at the largest stores (most had a paid service), and also see the percentage of refusals of orders, we know how many customers do not come to buy the goods. This information allowed us to determine our delivery policy and, after evaluating delivery services, make the choice of our service provider.
The price for delivery is formed simply: we have chosen the best courier service provider in terms of price-quality-speed of delivery. We also offer an alternative delivery method - the ubiquitous Russian mail, it will deliver even to Kamchatka. And in some regions delivery by Post is much cheaper. For nearby cities Chelyabinsk, Tyumen, Perm, etc. delivery can happen as early as the next day and people love it. Delivery to Moscow takes on average 2-3 days, which is also very fast. In Yekaterinburg we deliver to SDEK distribution points or through our own home delivery. When delivery is carried out by Post, we do not use cash on delivery. Firstly, we were repeatedly faced with delivery delays and, as a result, customers refused to receive the order and huge costs for an unsecured service. Once we had a 30-day delay in AIR delivery to Yar-sale. The total cost was equal to the cost of the order, which the customer did not redeem due to the delay. By the way, no one compensated us for anything. Secondly, when paying by cash on delivery, the client is charged a commission. Calculating the cash on delivery amount so that the client does not pay a commission is a difficult process and must be done manually each time. Therefore, now, if a client wants delivery by Russian Post, we offer him to make an advance payment for the order.

• It is worth comparing the profit from the sale of different products and setting delivery rates depending on the profit.