Question: The organization accepts individual orders for the manufacture of furniture. Furniture samples are displayed in the showroom and are not for sale. According to the agreement concluded with the client, the organization must take measurements of the premises, develop a sketch of the product, manufacture and deliver it to the buyer’s home. The production of furniture, as well as its assembly at the customer’s home, is carried out by another taxpayer. Should an organization pay UTII?
According to Art. 346.26 of the Tax Code of the Russian Federation, the taxation system in the form of UTII is applied to household services, their groups, subgroups, types and (or) individual household services classified in accordance with the All-Russian Classifier of Services to the Population.
Article 346.27 of the Tax Code of the Russian Federation establishes that household services mean services provided to individuals (with the exception of pawnshop services and repair services, maintenance and car wash Vehicle), provided for by the All-Russian Classifier of Services to the Population, with the exception of services for the manufacture of furniture and the construction of individual houses.
At the same time, other services (production of sketches and drawings for products according to orders from the population, consultations on the interior design of residential premises, assembly of furniture at the customer’s home, purchased in a disassembled form in a retail chain, installation and fastening of glass, mirrors, shelves, fittings, etc. .) are included in the group “Household services” OKUN (codes from 014301 to 014309), therefore, in relation to the specified services provided under a household contract with individuals, the taxation system in the form of UTII is applied.
Thus, taxpayers carrying out entrepreneurial activities in the provision of furniture manufacturing services (OKUN codes from 014101 to 014117) are not transferred to pay UTII.
In addition, given that the organization does not provide assembly services for furniture purchased by the buyer in disassembled form, it is not recognized as a UTII taxpayer in relation to the provision of household services.
In relation to services for the production of sketches and drawings for products according to orders from the population, consultations on the interior design of residential premises, an organization can be recognized as a UTII taxpayer only if a separate household contract is concluded with the customer in relation to these services.
In accordance with sub. 5 p. 2 art. 346.26 of the Tax Code of the Russian Federation, business activities related to the provision of motor transport services for the transportation of goods, carried out by taxpayers who have the right of ownership or other right (use, possession and (or) disposal) of no more than 20 vehicles intended for the provision of such services, are transferred to UTII.
Contractual relations in the field of provision of motor transport services for transportation are regulated by Ch. 40 “Transportation” of the Civil Code of the Russian Federation. So, according to Art. 785 of the Civil Code of the Russian Federation, under a contract for the carriage of goods, the carrier undertakes to deliver the cargo entrusted to him by the sender to the destination and deliver it to the person authorized to receive the goods (recipient), and the sender undertakes to pay the established fee for the carriage of goods.
However, business activities related to the provision of furniture delivery services within the framework of a contract for the manufacture of furniture cannot be classified as business activities in the provision of goods transportation services and are not subject to transfer to UTII.
Thus, the organization’s income is not subject to UTII and is subject to taxation under the general regime or simplified taxation system.

Question: Does an organization (furniture factory) have the right to apply a reduced tax rate under the simplified tax system (5%) if in the production of furniture it uses not only its own, but also customer-supplied raw materials (materials)?
According to sub. 11 clause 2 art. 2 of the Law of the Sverdlovsk Region dated June 15, 2009 No. 31-OZ “On the establishment of differentiated tax rates in the territory of the Sverdlovsk Region when application of the simplified tax system“if the object of taxation is income reduced by the amount of expenses,” a tax rate of 5% is entitled to be used by taxpayers carrying out activities included in the subclass “Furniture Production.” At the same time, the tax rate of 5% is applied only to those taxpayers for whom, in the tax period for which the tax is payable, the share of income from activities included in the subclass “Furniture Production” is in the total amount of income before they are reduced by the amount of expenses at least 70 percent.
According to OKVED (OK 029-2001), subclass 36.1 “Furniture production” includes the production of chairs and other seating furniture, furniture for offices and retail establishments, kitchen and other furniture, mattresses.
At the same time, the application of a tax rate of 5% in relation to these types of business activities does not depend on what materials the furniture is made from (purchased or customer-supplied raw materials).
Based on the provisions of Articles 702, 703 of the Civil Code of the Russian Federation, when concluding a contract for the manufacture of products from customer-supplied raw materials (customer’s material), the contractor provides the customer with a service related to the production (manufacturing) of new products from the customer’s material.
Thus, an organization has the right to use a tax rate of 5% if the share of income from the production of furniture made from both its own and customer-supplied raw materials is at least 70 percent in the total amount of income before they are reduced by the amount of expenses.

Probably the first piece of furniture was hewn stone primitive man. But then there was no tax legislation, which furniture production really loves.

The whole point is the variability of tax legal relations when it comes to the manufacture of furniture.

We do not consider furniture factories who, due to the scale of their activities, pay taxes according to the general taxation system, maintain production records, etc.

But even in this case, as in any other case, there are tax optimization maneuvers. These are completely legitimate mental and administrative actions related to the analysis of existing business processes. The goal is to track the possibility and benefit (if any) of separating individual blocks into, again, separate business structures, if “soft” specials are provided for them by law. modes.

After all, the initial consumer of furniture is a person, and as for such an area as, for example, filling, say, a kitchen, with non-standard furniture “to order”, taking into account all the corners and protrusions, it is purely personal.

Personal, to the extent that it is prone to cash circulation and, from a fiscal point of view, difficult to control. In such cases, we usually used “imputation.” Likewise, the production of furniture was covered by UTII for a long time, until, on January 1, 2009, household services for the production of furniture were removed from the “imputation” category.

For the furniture market, that year was marked by a serious restructuring of business processes, especially for the so-called small business sector.

On the other hand, the entire accompanying complex, in the form of other services for repair, restoration, furniture assembly at the customer’s home, production of sketches and drawings for products according to orders from the population, etc., remained on UTII.

In the absence of UTII, the “simplified” system and the simplified tax system for individual entrepreneurs based on a patent remained for the manufacture of furniture.

Objectively speaking, all production, and furniture manufacturing in particular, when applying the simplified taxation system, is quite convenient to use. The fact is that the main labor intensity is associated not so much with income, but with expenses. For production using the simplified tax system, material costs in the form of raw materials, components, etc. are recognized as such in tax accounting at the time of their receipt and payment. In other words, production accounting is not required for tax purposes. Yes, by and large, it is not possible, since it is not logically consistent with the cash method used by the “simplified people”. But this is a separate topic for thought.

One way or another, even despite the technical convenience, the simplified tax system highlights income and attaches a tax to it, therefore, compared to UTII, the tax burden skyrockets.

In such conditions, the activities of individual entrepreneurs on the basis of a patent “simplification” became an acceptable alternative in terms of comparability of the tax burden and the absence of the need to calculate financial results.

Ideologically, both “imputation” and the patent simplified tax system tie the tax to a certain conditional indicator, thereby ensuring almost 100% tax collection in the absence of large costs for the administration of these taxes. This is a kind of legal payoff that allows entrepreneurs not to be an inhabitant of the “shadow”, with a reasonable tax amount.

Although the simplified tax system based on a patent was cheap and easy to use, it had a congenital defect in the form of an upper limit on possible revenue, as well as restrictions on the number of employees - no more than 5 people.

Furniture production is man-intensive, so we had to take this into account, but the furniture patent was widely used.

At the same time, in the last two years, the banner of development of the patent system as opposed to the “outdated” UTII has been widely unfurled.

Since 2013, the modernization of the patent simplified tax system was announced, promising an expansion of the types of activities falling under this system, as well as an increase in the number of employees to 15 people. Such a “tax paradise” under the gentle sun of small business development. But for the furniture makers, everything turned out somehow wrong, it turned out sideways. Furniture production is being deported from this quiet place.

In June, amendments were made to the Tax Code of the Russian Federation aimed at improving special tax regimes (Unified Agricultural Tax, STS, UTII) and stimulating the development of small businesses. It was under this “sauce” that these changes came out, many of which were really expected, which are called “finally!” For example, since 2013, by analogy with UTII, entrepreneurs using the simplified tax system on the basis of a patent have the right not to use cash registers, subject to the issuance, at the request of the buyer (client), of a document confirming the receipt of funds (for example, a sales receipt or receipt).

But, let us repeat, this celebration of life is not for furniture production under patent, since furniture manufacturing was removed from the new list, leaving only repairs.

This is the sequential subtraction of this type of activity, first from the UTII, and then from the patent simplified tax system.

The example of the furniture industry, although highly specialized, illustrates the possible vicissitudes of a particular industry in tax legislation. Favorites change, but their change, as well as the selection of activities themselves, is very eclectic. Any list has its own bias and a deep, perhaps very deep strategy aimed at supporting significant industries, for example, such as repairing toys or charging gas cartridges for siphons.

But as for the analysis of general changes in special regimes, we will have to return to them more than once this year.

Andrey Zhiltsov
Director of SBK "Profit"

1. IP open views activity is retail trade. (taxation - simplified tax system and UTII) 2. open a production workshop upholstered furniture, please write how to do everything correctly (will this be a type of activity on the simplified tax system, etc. certification).

Answer

Yes, in relation to this type of activity you can apply the simplified tax system. According to the provisions of the Tax Code of the Russian Federation, household services are paid services provided to citizens and provided for by the group OKUN, with the exception of furniture manufacturing services ( ). By general rule Simplification can only be used by those who meet the following quantitative and cost restrictions:

Since you are already using the simplified tax system, you do not need to submit any notification to the Federal Tax Service.

Beginning new business, check whether the corresponding activity code is contained in the state register. If the code is missing, you need to make changes to the Unified State Register of Entrepreneurs. To do this, within three days from the start new activity Submit an application to the tax office with completed sheet E.

You can see the procedure for opening a new activity in the response file.

What types of household services are covered by UTII?

According to the provisions of the Tax Code of the Russian Federation, household services are paid services provided to citizens and provided for by the OKUN group, with the exception of pawnshop services, repair, maintenance and washing services for vehicles, furniture manufacturing services* and services for the construction of individual houses (). Bowling services are not directly named in this classifier. Therefore, this business activity does not fall under UTII.

Who can apply the simplification

Nature of activity

Some organizations and entrepreneurs are expressly prohibited from using simplified rules. For example, when their activities are related to insurance, microfinance or the production of excisable goods.*

Conditions for applying the simplified tax system

As a general rule, only those who have met the following quantitative and cost restrictions can apply the simplification:*

• (, Tax Code of the Russian Federation);

The above conditions must be observed by both those who are already using the simplified system and those who are just planning to switch to this regime (Tax Code of the Russian Federation).

An exception is provided only for organizations that operate in Crimea or the city of Sevastopol and information about which is included in the Unified State Register of Legal Entities. Since 2015, they can apply the simplification, even if in 2014 they did not comply with the restrictions on the amount of income received and on the residual value of fixed assets (Tax Code of the Russian Federation).

Income limit for those who already apply the simplified tax system

Starting from 2014, the income limit for the further application of the special regime is 60,000,000 rubles, annually indexed by (). Previously established deflator coefficients are not taken into account during indexation.

The maximum amount of income that allows you to apply the simplification during the year is determined by the formula:*

For example, in 2015, a taxpayer can apply the simplification until his income exceeds RUB 68,820,000. (RUB 60,000,000 × 1.147).

When determining the limit, you do not need to take into account the following income:*

• from activities transferred to UTII. This is due to the fact that the income limit, upon exceeding which the taxpayer loses the right to apply the special regime, is established only in relation to income received from activities on a simplified basis ();
• those that were received at the time of application of the simplified system, but taken into account when calculating income tax before the transition to the simplified system (for taxpayers who switched to the simplified system from common system taxation) ();
• those provided for by the Tax Code of the Russian Federation ();
• receipts from, dividends and interest on state (municipal) securities, which are subject to income tax (,);
• accrued (recognized in accounting), but not actually received by the taxpayer (for example, rent that was not received in the current account, or property that was not transferred by the counterparty under a barter agreement) (,).

The entrepreneur decided to open the new kind activities

Step #1. Make changes to the Unified State Register of Individual Entrepreneurs

When registering as an entrepreneur, you entered into the Unified State Register of Entrepreneurs information in the form of OKVED codes about the types of activities that you plan to engage in. Therefore, when starting a new business, check whether the corresponding activity code is contained in the state register.* If it is already there, then good - you don’t need to do anything.

If the code is missing, you need to make changes to the Unified State Register of Entrepreneurs. To do this, within three days from the date of starting a new activity, submit an application to the tax office with completed sheet E. The application form has been approved.*

If you do not want to change the main type of activity when adding a new OKVED code, then put a dash in line 1.1 of the application. A sample of a completed application for amendments to the Unified State Register of Individual Entrepreneurs is shown below.

You do not need to pay a state fee for filing an application for amendments to the Unified State Register of Individual Entrepreneurs.* However, you will still have to spend money if your representative submits an application to the tax office. Since in this case he must have a notarized power of attorney ().

Please note: if you do not make changes to the Unified State Register of Enterprises in a timely manner, you may face a fine. Its size is 5000 rubles. ().

Step No. 2. Notify regulatory authorities about starting a new business

Before you begin work in some areas of activity, you need to notify the appropriate authorities. This requirement is contained in Article 8 of the Federal Law of December 26, 2008 No. 294-FZ (hereinafter -). The general list of activities that are subject to the notification procedure is contained in Article 8 of Law No. 294-FZ. But a specific list of works and services included in these types of activities is given in Appendix No. 1 to the provision of notifications approved.

For example, you will be required to notify authorities if you engage in activities such as:*

• hairdressing services (code 019300 OKUN);
• provision of catering services (codes 122100 and 122200 OKUN);
• retail food products(codes 52.21-52.24 and 52.27 OKVED);
• freight transportation (codes 60.21.1 and 60.24.2 OKVED).

Specific deadlines for filing a notification are not established by law. Article 8 of Law No. 294-FZ only says that you must do this before the actual start of work or provision of services.

You draw up the notification in two copies in the form given in the Rules.* In it you indicate your full name, INN, OGRNIP, type of activity and the work (services) performed as part of it, the start date of the business and the postal address of the place where you are going it is maintained by the body where the notification is submitted (for example, Rospotrebnadzor). You can view a sample of a completed notice of starting a business on our website indpred.ru. To do this, type “Notice of starting a business activity” in the search bar.

Please note that if you do not notify the authorities when you are starting to operate, you may be fined. The fine ranges from 3,000 to 5,000 rubles. ().

You may also be subject to administrative liability if you provide false information in the notification. The fine in this case is more significant - from 5,000 to 10,000 rubles. ().

After the old OKVED code is officially cancelled, you will not have to change the old OKVED codes to new ones yourself. Tax authorities will make changes to the Unified State Register of Individual Entrepreneurs, changing codes where necessary, on their own (). All you need to do is request an extract from the Unified State Register of Individual Entrepreneurs next year and check whether the tax inspectors made the changes to your activities correctly.

Step No. 3. Get a license for a new type of business

After you have made changes to the Unified State Register of Entrepreneurs, you also need to find out whether your type of activity is licensed. The list of such types of business is given in Federal Law No. 99-FZ dated May 4, 2011.* And if you do not find your type of activity in this list, proceed to the next step - choosing a tax regime.

And if you find it, you will have to get a license. To do this, you need to submit a corresponding application to the authority that is responsible for licensing the type of activity you have chosen. For example, you are going to engage in passenger transportation by car, equipped to transport more than eight people. Accordingly, you need to submit an application to the territorial bodies of Rostransnadzor in the form given in.

You will need to attach documents to your application for a license, the list of which depends on the type of activity. Therefore, we advise you to contact the licensing authority for your activity and find out what documents you will need and how much you will need to pay to obtain a license.

Please note that if you operate without a license when one is required, you may be fined. The fine ranges from 4,000 to 5,000 rubles. ().

Step No. 4. Select a tax regime

The legislation gives you a choice of five tax regimes. You can apply both the general regime and special regimes - simplified tax system, UTII, patent, unified agricultural tax.* We will not consider the last regime, since it applies to specific types of activities.

When choosing a specific tax regime, calculate your expected tax payments. Also pay attention to the amount of reporting you will submit under each regime.

Hello,

Now I am listed as an employee of my wife, she is an individual entrepreneur. But I had a need to open my own individual entrepreneur and promote new brand, company. The wife's individual entrepreneur is engaged in the sale and production of custom cabinet furniture (kitchens, wardrobes). As far as I know, it works on two taxation systems, in the office (50 sq.m. not shopping mall) she pays taxes according to UTII, and for production according to the simplified tax system 15%. There are several officially employed workers. Works without VAT, there is a current account. Contracts are concluded with clients for the production of custom-made furniture, with preliminary measurements, then in the workshop the furniture is manufactured and installed by a team of installers. No more internal agreements and technicalities. there are no assignments. I have a question: can it work like that? To sell furniture to order using UTII and to produce it ourselves according to the simplified tax system, 15%, shouldn’t some other internal agreements be concluded? And in general, is it possible to sell and make furniture to order according to UTII? As far as I know, this can only be done to order using samples, that is, if there is a sample in the office, then the furniture should be exactly the same as the sample, but made to order. But furniture made according to an individual project does not fall under UTII. But she also has a simplified tax system of 15%, how does this fit in here???

Now about my plans:

There is a second one (I want to rent, or rather re-register the rental agreement from my wife to me) office space(not a shopping center) approximately 25 sq. m. In the office there are some samples of kitchens, doors for sliding wardrobes and just samples of materials for making furniture. We (me or a surveyor) will take measurements of the customers’ premises ourselves, draw up a design project, conclude an agreement (this will be done by me or a later hired manager), assemble and install furniture at the customer’s place (this will be done by a hired team of installers).

There is no production facility or warehouse rented by me, there is a production workshop with equipment from my wife, who is rented to an individual entrepreneur; she pays taxes for this workshop, taxes for the workers in the workshop and the environment. The loans have already been paid for all the equipment in the workshop, but loans were taken out for my wife’s individual entrepreneur.

1) Which tax system should I choose? simplified tax system 6% or UTII

2) Is it still possible to sell furniture to order using UTII?

3) What should I do about my lack of any kind of production?

3.1) Can I do without production at all, simply paying the state 6% of turnover according to the simplified tax system. Is it necessary to have a production facility, staff, pay for the environment,... Or if I pay 6% according to the simplified tax system, then the tax authorities don’t care where and how I make furniture according to my contracts?

4) If I enter into an agreement that someone will produce this furniture for me, then in what form will it be done?

Will I myself accept money from clients, enter into production or sales agreements with them? furniture, I will purchase all the materials necessary for the production of furniture myself, I will pay for the work of the measurer, technologist, manager and installation team. That is, I will buy everything myself and bring it to the workshop, where the furniture is just made and prepared for sending for installation.

5) How can all this be linked to my wife’s production workshop?

There are several options:

a) Each time conclude some kind of agreement between her individual entrepreneur and mine for the provision of manufacturing services furniture parts, namely furniture parts (blanks) and not finished furniture.

b) Everything is the same, but there are contracts for each order specifically for the production of finished furniture.

c) Conclude one agreement for whole year for the provision of services for the manufacture of furniture parts, and to close everything with a certificate of completed work, a separate certificate for each of my contracts.

d) Conclude a new agreement with the landlord of the production space to divide the rent into two individual entrepreneurs with one set of equipment. The only thing that is not clear is what’s wrong with the equipment, the environment, and the workers in the workshop. Should all this be paid for by me, how should I divide it up and register what belongs to whom from the equipment, or does the state not care how and what I use to make furniture and I may not even have equipment (machines)?

e) Or should I just rent a room (anywhere) and that’s it, whether there is equipment there or not, it doesn’t matter what size the workshop should be (at least 10, at least 50 square meters), do I need workers? Or maybe I can do everything myself without any workers.

6) Or do I need to do everything and pay as the individual entrepreneur has a wife now?

a) Have dual system taxation.

b) Pay for basic operations using UTII

c) Have a simplified tax system for production and pay 15 or 6% from there, and then why pay under the simplified tax system, contracts are concluded on UTII, and the cash desk will only be on UTII in the office.

d) It is necessary to rent production space

d) Workers are needed for the workshop

e) It is necessary to pay the environment, enter into agreements for garbage removal

g) What about the equipment?, I don’t have it.

7) another question about OKVED, which should be indicated as the main OKVED where Furniture production or just the sale of all sorts of different things in the office, such as retail trade???

I wrote out about 12 different okveds that suit me, but I can’t decide on the main thing, my wife’s individual entrepreneur has the chief okved for retail sales of various non-food products, but then how can she produce furniture? For secondary ocvedas?

People want to be surrounded by beautiful and unique things. That is why the furniture manufacturing business has every chance of becoming profitable. On average, every Russian family updates its home furnishings once every 6-10 years, and the demand for furniture shows a steady increase of 15-20% annually.

According to experts, the profitability of a furniture business can range from 80 to 300%.

So the idea of ​​starting this particular type of business is certainly worth considering. So where is the best place to start?

Legal formalities

First of all, you need to decide what kind of furniture you would like to produce. After all, your company can be highly specialized, i.e. produce cabinet, office, children's, upholstered or glass furniture, as well as wide-profile ones. In addition, services to individuals for cutting parts, selling accessories, and assembling furniture can become an additional source of income.

The choice of the organizational and legal form of the enterprise will depend on whether you will work only with private customers or whether your clients will include a large percentage of government agencies and legal entities. In the first case, it is enough to register as an individual entrepreneur. In the second, it is necessary to register a limited liability company. So, first we need:

• or .
• Select code - suitable for furniture production: 36.11 - production of chairs and other seating furniture, 36.12 - furniture for offices and retail establishments, 36.13 - kitchen furniture, 36.14 – other furniture.
• Open a bank account.
• Register with the tax authority at your place of registration.
• Decide on the taxation system - if your income in the near future will be less than 60 million rubles. for the reporting period, you can safely choose the simplified tax system. The tax rate will be from 5 to 15% depending on the region of your residence.
• Conclude contracts for additional services for cleaning, solid waste removal, disinfection, etc.
• Prepare project documentation for the organization production premises. It must be agreed upon with Rospotrebnadzor, Rospozhnadzor and MUP Gorenergo.

Please note that the production of custom-made furniture does not require mandatory certificates. If you are planning mass production or active work with government agencies, you will need to obtain certificates for compliance with GOSTs. To do this, you need to provide the following documents to the certification center:

• Certificate of state registration.
• Tax registration certificate.
• Charter of the enterprise.
• A rental agreement for premises or a document of ownership.
• Application for certification.

Having properly formalized our undertakings, let’s turn to the next step in the furniture production business plan.

We are looking for premises

First you need to determine how many rooms you will need. Ideally you need:

• Office for receiving orders - about 20 square meters or more if you plan to place finished samples.
• Production workshop - from 30 to 250 square meters, depending on the volume of products.
• Warehouse – from 50 to 200 square meters, depending on production volume and logistics.

These premises can be a single whole, or they can be located in different areas of the city. The main thing is that it is convenient and easy for potential clients to find you in order to place an order.

Basic requirements for the premises:

• It must meet fire safety requirements.
• Provide sufficient space for servicing production equipment.
• It is necessary to control humidity and temperature regime. Optimal value not lower than 10-15 degrees.
• Workplaces should be well lit.
• Doors must provide free entry and exit from the premises in the event of an emergency.

Perhaps over time you will need another premises in order to open a store there.

We purchase equipment

The next step is the selection and purchase of equipment and software. Here, too, you need to take into account your furniture specialization. For example, to start producing cabinet furniture you will need:

• Jigsaw.
• Milling machine.
• Format cutting machine.
• Lathe.
• Set of cutting tools.
• Sander.
• Screwdrivers.

To produce upholstered furniture, additional equipment is required:

• A circular saw.
• Stapler for furniture.
• Electric miter saw.
• Tables for cutting material.
• Sewing machines.

When choosing equipment, you need to take into account a number of factors: cost, quality, warranty period, operating comfort, repair and replacement time. Over time, when your production gets on its feet, you will be able to choose more complex tools and machines. Please note that after installing all the equipment, you will need to contact Rospotrebnadzor, the fire inspectorate and Gorenergo to obtain permission to begin work.

Don't forget to purchase the software - special computer programs on modeling, visualization and furniture design. They will not only help you understand what a closet or sofa will look like, but will also count the number required material and will even prepare cutting diagrams.

We negotiate with suppliers

The manufacture of upholstered furniture and the production of cabinet furniture as a business are highly dependent on suppliers of materials and accessories. Therefore, you must approach the choice of partners as responsibly as possible.

As a rule, all the information you are interested in about suppliers can be obtained from various regional directories and advertising in specialized media. Based on these data, you can create a “portrait” of the optimal supplier:

Wide range of goods and services in different price categories;

• Speed ​​of response to your order.
• Supplier location.
• Flexibility of pricing policy.
• Ease of cooperation – loading, shipping, storage of materials.
• Additional services.

Feel free to inquire about your chosen supplier among its regular customers. Ultimately, materials and equipment are the foundation of your thriving business.

We are hiring staff

First, determine what kind of specialists you need. The minimum number of specialists at the initial stage is 8-10 people:

• Office employee responsible for receiving orders and preparing design projects.
• Technologist.
• Workers in a production workshop.
• Driver.
• Cleaning woman.

Be sure to familiarize staff with safety requirements and properly formalize labor relations.

Promotion channels

If you have a small production, then there is no point in investing heavily in advertising. The need for this may arise as your company grows and its production base increases.

At the initial stage, you can limit yourself to distributing business cards and leaflets. Place some advertisements in local newspapers and magazines. Try to negotiate with small stores that sell construction and Decoration Materials. Call design firms and companies involved in the renovation of houses and apartments and agree on cooperation.

If possible, create your own website or blog with photos of your products. Create pages on social networks.

Financial plan

Above we looked at the main points of how to start a furniture production. Now let's turn to the financial side of the matter. National average prices were used in the calculations. They may differ in each region, which will ultimately affect the profitability of a particular production and its payback period.

One-time expenses:

Monthly income:

From the above calculations it can be seen that the payback period for a furniture production business is approximately two years. Making furniture is a profitable and promising activity. People will always need new, high-quality and beautiful furniture. All you need to make a profit is to organize your business correctly.