How to open a pharmacy. Step-by-step instruction

HOW TO OPEN A PHARMACY. STEP-BY-STEP INSTRUCTION.

In this article, you can step by step learn how to open a pharmacy on your own and consider the option of how to open a franchise pharmacy with a starting capital of 1,500,000 rubles.

The pharmaceutical retail business in Russia is quite profitable: medicines, medicines, as well as health and beauty products are always in demand. Nevertheless, opening your own pharmacy or pharmacy is not so easy, it requires you to figure out how to open a pharmacy from scratch, study the features of the drug assortment, the state of the pharmaceutical market and the demand for the most popular drugs, find pharmaceutical suppliers with competitive prices, organize advertising well pharmacies in the place of its organization. Therefore, for young businessmen and entrepreneurs, the best option for opening a pharmacy would be to work on a franchise, this method has a lot of significant advantages.

Features of the "pharmacy" business

• This industry is in close contact with the state, which in this case plays the role of a “carrot and stick”: on the one hand, it imposes legislative requirements compared to other industries, on the other hand, it allocates funds from the budget for the development of the industry
• The pharmacy industry is characterized by stable high demand (subject to a good location of the pharmacy itself)
• Pharmacies have special requirements for staff, goods and pricing from the state and regulatory authorities
• In this industry, there is practically no “status” consumption (or conspicuous consumption) of most goods (drugs and medical equipment), this does not apply to cosmetics
• There is quite a lot of competition in the pharmacy niche, but it can be overcome with the proper formation of the assortment matrix and price positioning

Estimated costs. Payback

Opening a turnkey pharmacy with goods can range from 1,500,000 rubles to infinity.

A Brief Overview of Pharmacy Franchises

Among the leaders in this area:

1.Sovetskaya Apteka is a developed federal pharmacy chain of the format "at home" in the economy price category. Close proximity to densely populated areas, a wide range of medicines and related pharmaceutical products, affordable low prices, a flexible system of discounts, the availability of bonus programs, a system for booking and ordering medicines through the website www.sites and professional pharmacists are the main reasons for the popularity of the network among the population. To date, more than 215 branches are already operating in 58 regions of Russia, both in million-plus cities and in the countryside. The franchise offers favorable conditions for cooperation: assistance in the purchase of goods at wholesale prices from manufacturers, discounts on medicines, bookkeeping. If you want to open a franchise pharmacy, this is the most attractive and profitable option.

RUB 1,500,000

2. "Rigla" offers advanced development technologies and long-term prospects, guarantees the supply of medicines at reduced prices. The network operates in 49 regions of the country and is popular.

The cost of opening a pharmacy franchise from 2 500 000 rub

3. "Evalar" is a network of private pharmacies that offers a wide selection of its own drugs based on medicinal herbs. Standard franchising conditions include advertising support, staff training, legal and financial advice.

The cost of opening a pharmacy franchise from 1 000 000 rub

4. Apteka 36.6 is one of the largest chains in Russia. The franchise includes marketing support, assistance in the formation of the assortment, organization of purchases, and training for staff.

The cost of opening a pharmacy on a frantite from 2 500 000 rub

Approximately at the very minimum, the main expenses will be:

If you are going to open a premium pharmacy, you can safely multiply all costs by two or three times.

How soon will your investment pay off after opening a pharmacy?

Pharmacies are considered to be the fastest paying back of pharmacy organizations (read more about the types below) where all the main (in demand) medicines are always available. If you choose a good place, a pharmacy can pay off in six months or a year.

A "classic" pharmacy pays off longer: it generally has more requirements, even partial fulfillment of which requires financial investments. With a convenient location and a competent pricing and assortment policy, a pharmacy will pay off in about a year and a half (this is an average figure, location in a crowded shopping center can speed up the process at times).

Regulations

Regulatory documents governing pharmacy commercial activities

Basic steps. We open our pharmacy

• Determine the type of pharmacy (pharmacy or pharmacy)
• We are registering a legal entity (registration of LLC or JSC)
• Getting registered with the tax office
• We select the premises taking into account the maximum traffic (pedestrian and car)
• We purchase the necessary commercial and medical equipment
• Installing the software
• Obtaining a license and relevant permits
• Recruiting staff (pharmacy manager and pharmacists)
• We form an assortment matrix
• We buy "products" of sale and form a pricing policy
• We open a pharmacy and promote our business

What pharmacy are you planning to open?

By the nature of their activities, commercial pharmacy organizations can be divided into:

Pharmacies There are production and finished dosage forms

Pharmacy points There are also production and finished dosage forms

It is also worth mentioning another type of pharmacy organizations - pharmacies of remote sales. We are talking about pharmacies (Internet pharmacy) that take customers' orders by phone or via the Internet and then form orders for dispensing in pharmacies.

According to the Order of the Ministry of Health and Social Development of the Russian Federation "On approval of the types of pharmacy organizations" # 553 dated July 27, 2010, pharmacy organizations are divided into types:

Pharmacy (with open or closed display):

• pharmacy of finished dosage forms
• production pharmacy
• production pharmacy with the right to manufacture aseptic medicines

Pharmacy (with open or closed display):

Functions

Pharmacies carry out the following functions:

informative

• Advising customers on the use and storage of medicines and medical devices
• Informing employees of medical institutions, social security, etc. about available medicines and products, new products, etc.

Manufacturing of medicines and blanks

• Manufacture of medicines and preparations according to the prescriptions of doctors and the requirements/applications of healthcare institutions
• Intra-pharmacy procurement and packaging of medicines and products, herbal raw materials (in accordance with the approved regulations) with subsequent sale

Implementation

• Sale of finished medicines and preparations (including homeopathic ones) without prescriptions and according to prescriptions of doctors, as well as according to the requirements / requests of medical institutions
• Sale of medicines at discounts, as well as free of charge to certain groups of the population - in case of conclusion of contracts with health authorities, medical institutions, insurance companies (in accordance with the Legislation of the Russian Federation)
• Realization of factory medicinal plant raw materials
• Sale of disinfectants, as well as items and personal hygiene products
• Sale of medical products (medical equipment, items for the care of the sick and children, diagnostic tools, etc.)
• Sale of optics and optics care products
• Realization of mineral waters, products of medical, dietary and baby food
• Realization of cosmetic products
• Release of goods through a rental point
• First aid

Pharmacy

The pharmacy also sells ready-made medicines with and without prescriptions, with the exception of psychotropic, narcotic, poisonous and potent drugs, it is also possible to dispense medicines free of charge or at a discount, it is also possible to manufacture medicines and their packaging with subsequent sale.

The main difference between a point and a pharmacy:

It is forbidden to sell psychotropic, narcotic, poisonous and potent drugs, it will not be possible to arrange a rental point for medical equipment and rehabilitation equipment

How to open a pharmacy

• registration
• Payback period
• Taxation
• OKVED codes
• Licensing

Registration Payback period Taxation OKVED codes Licensing

Pharmacy registration

The only special “point” when registering a pharmacy organization is that you must receive from the local government a “Decision to open a new pharmacy institution” (in other words, a “License”).

If we are talking about opening a legal entity, then a person who does not have a special education can also do this. However, he is obliged to hire a manager who has a diploma in pharmacist or pharmacist.

Legal Features

A franchise means that you acquire the right to use in your business a trademark, service marks, trade secrets and other exclusive rights belonging to the copyright holder. The user bases his business on the business reputation of the copyright holder and undertakes to comply with its requirements. The rights and obligations of the parties when acquiring a franchise are regulated by the Commercial Concession (Subconcession) Agreement. Basically, you get step by step instructions on how to start your own pharmacy business from scratch.

Please note: some unscrupulous entrepreneurs operate without a registered trademark. It should be borne in mind that in this case they do not bear any responsibility for their actions, and the service agreement is not a franchise agreement.

List of required documents

To open a pharmacy or pharmacy without medical care, you must register as an individual entrepreneur (individual entrepreneur) if you have a pharmaceutical education and work experience as a pharmacist for more than 5 years, or open an LLC, which does not require you to have a pharmaceutical education to run a pharmacy business. Along with the Commercial Concession Agreement, a number of documents are required:

• Pharmaceutical license giving the right to sell medicines. You can get it at the licensing department of the Ministry of Health of the Russian Federation at the place where the pharmacy was opened. As a rule, if you intend to open a franchise pharmacy, the copyright holder offers his assistance in obtaining a turnkey pharmaceutical license in 60 days;
• after you have found a premises for a pharmacy and entered into a lease for a certain period, you will need permits from supervisory services: fire inspection, sanitary and epidemiological station. All documents must be executed correctly, the franchisor can also help you with this;
• you will need documents confirming work experience and length of service, as well as the qualifications of staff. A pharmacist must have a specialized education, be able to answer customer questions and provide competent professional advice on the availability of drugs in a pharmacy.

Payback period

There are no special requirements for registering a pharmacy organization as a legal entity. Individual entrepreneurs (IEs), if they have a pharmaceutical education, and legal entities (LLC, JSC) registered with the tax authorities in accordance with the Legislation of the Russian Federation, have the right to engage in pharmaceutical activities.

The only special “point” when registering a pharmacy organization is that you must receive from the local government a “Decision to open a new pharmacy” (in other words, a “License”).

What else should be considered if you decide to open a pharmacy? If we are talking about individual entrepreneurs, to work in the pharmaceutical field, you must have higher education and real work experience of at least 3 years (in the specialty) or secondary education (pharmaceutical) and work experience of at least 5 years.

In simple terms, an individual entrepreneur who intends to register a pharmacy organization in his own name must have a diploma as a pharmacist or pharmacist.

Taxation

A tax is understood as a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities.

The provisions of articles 8 and 333.16 and subparagraph 36 of paragraph 1 of article 333.33 of the Tax Code of the Russian Federation, in their constitutional and legal sense in the system of current legal regulation, mean that the state duty is the only and sufficient payment for the performance by a state body of legally significant actions, to which the issuance of documents is equated , including driver's licenses (Determination of the Constitutional Court of the Russian Federation of 01.03.2007 N 326-O-P).

A pharmacy organization (pharmacy) is both a retail trade enterprise and an enterprise that provides services to the population (for example, rental services for medical devices), and a manufacturing enterprise (a manufacturing pharmacy that manufactures drugs according to doctor's prescriptions).

The main regulatory documents that determine the specifics of accounting and taxation of pharmacies:

- Order of the Ministry of Health and Social Development of Russia dated July 27, 2010 N 553n "On approval of types of pharmacy organizations"

— Federal Law No. 99-FZ dated 04.05.2011 “On Licensing “Certain Types of Activities”

- Decree of the Government of the Russian Federation of December 22, 2011 N 1081 Moscow "On licensing pharmaceutical activities"

- Decree of the Government of the Russian Federation No. 865 "On state regulation of prices for medicines included in the list of Vital and Essential Drugs"

— Order of the Ministry of Health of the Russian Federation dated March 4, 2003 No. 80 “On Approval of the Industry Standard “Rules for the Dispensing (Sale) of Medicinal Products in Pharmacy Organizations. Basic provisions. OST 91500.05.0007-2003"

Based on Article 4 of Law N 61-FZ, a pharmacy organization is understood as an organization, a structural subdivision of a medical organization that retails medicines, stores, manufactures and dispenses medicines for medical use in accordance with the requirements of Law N 61-FZ.

At the same time, in pursuance of Law N 61-FZ, the Order of the Ministry of Health and Social Development of Russia dated July 27, 2010 N 553n "On approval of types of pharmacy organizations" (hereinafter - Order N 553n) approved the following types of pharmacy organizations: pharmacy (finished dosage forms, production, production with the right to manufacture aseptic drugs), a pharmacy, a pharmacy kiosk. Thus, in order to determine pharmacy organizations that have the right to apply in the period from September 1, 2010 to January 1, 2011, the taxation system in the form of a single tax on imputed income should be guided by the provisions of Law N 61-FZ and Order N 553n.

Article 17. General conditions for establishing taxes and fees

1. A tax is considered established only if the taxpayers and elements of taxation are determined, namely:

object of taxation;

the tax base;

taxable period;

tax rate;

the procedure for calculating the tax;

procedure and terms of tax payment.

Article 18. Special tax regimes

1. Special tax regimes are established by this Code and applied in the cases and in the manner provided for by this Code and other legislative acts on taxes and fees.

Special tax regimes may provide for a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay certain taxes and fees provided for in Articles 13-15 of this Code.

2. Special tax regimes include:

2) simplified taxation system;

3) the system of taxation in the form of a single tax on imputed income for certain types of activities

Mode element	UTII	USNO
Tax payers	1. Taxpayers are organizations and individual entrepreneurs engaged in the territory of a municipal district, city district, federal cities of Moscow and St. Petersburg, where a single tax has been introduced, entrepreneurial activities subject to a single tax. Art. 346.28, "Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 N 117-FZ (as amended on 02.10.2012) (Consultant Plus}	Taxpayers are organizations and individual entrepreneurs that have switched to a simplified taxation system and apply it in the manner prescribed by Chapter 26.2 of the Tax Code of the Russian Federation. Consultant Plus}
Income	Not standardized	The organization has the right to switch to the simplified taxation system, if, following the results of nine months of the year in which the organization submits a notification on the transition to the simplified taxation system, the income determined in accordance with Article 248 of this Code did not exceed 45 million rubles. Art. 346.12, "Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 N 117-FZ (as amended on 02.10.2012) (Consultant Plus}
Number of employees	Cannot be applied by organizations and individual entrepreneurs whose average number of employees for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people;	Cannot be applied by organizations and individual entrepreneurs whose average number of employees for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people; Art. 346.12, "Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 N 117-FZ (as amended on 02.10.2012) (Consultant Plus}
Sales floor area	No more than 150 sq.m.	Not standardized
Object of taxation	1. The object of taxation for the application of the single tax is the imputed income of the taxpayer. Consultant Plus}	The object of taxation are recognized: income; income less expenses. 2. The choice of the object of taxation is carried out by the taxpayer himself, except for the case provided for by paragraph 3 of this article. The object of taxation can be changed by the taxpayer annually. The object of taxation may be changed from the beginning of the tax period if the taxpayer notifies the tax authority of this before December 31 of the year preceding the year in which the taxpayer proposes to change the object of taxation. During the tax period, the taxpayer cannot change the object of taxation. Art. 346.14, “Tax Code of the Russian Federation (Part Two)” dated 05.08.2000 N 117-FZ (as amended on 02.10.2012) (Consultant Plus}
The tax base	The tax base for calculating the amount of the single tax is the amount of imputed income, calculated as the product of the base profitability for a certain type of entrepreneurial activity, calculated for the tax period, and the value of a physical indicator characterizing this type of activity. Art. 346.29, “Tax Code of the Russian Federation (Part Two)” dated 08/05/2000 N 117-FZ (as amended on 10/02/2012) (Consultant Plus}	Article 346.18. Tax base 1. If the object of taxation is the income of an organization or an individual entrepreneur, the tax base shall be the monetary value of the income of an organization or an individual entrepreneur. 2. If the object of taxation is the income of an organization or an individual entrepreneur, reduced by the amount of expenses, the tax base is the monetary value of income, reduced by the amount of expenses. Art. 346.18, “Tax Code of the Russian Federation (Part Two)” dated 05.08.2000 N 117-FZ (as amended on 02.10.2012) (ConsultantPlus)
Taxable period	Article 346.30. Tax period A quarter is recognized as a tax period for a single tax. Art. 346.30, "Tax Code of the Russian Federation (Part Two)" dated 08/05/2000 N 117-FZ (as amended on 10/02/2012) (Consultant Plus}	Article 346.19. Taxable period. Reporting period 1. A calendar year is recognized as a tax period. 2. The first quarter, six months and nine months of a calendar year are recognized as reporting periods. Art. 346.19, "Tax Code of the Russian Federation (part two)" dated 08/05/2000 N 117-FZ (as amended on 10/02/2012) (Consultant Plus}
tax rate	Article 346.31. Tax rate The single tax rate is set at 15 percent of imputed income. Art. 346.31, “Tax Code of the Russian Federation (Part Two)” dated 08/05/2000 N 117-FZ (as amended on 10/02/2012) (Consultant Plus}	Article 346.20. Tax rates 1. If the object of taxation is income, the tax rate is set at 6 percent. 2. If the object of taxation is income reduced by the amount of expenses, the tax rate is set at 15 percent. The laws of the constituent entities of the Russian Federation may establish differentiated tax rates ranging from 5 to 15 percent, depending on the categories of taxpayers. (as amended by Federal Law No. 224-FZ of November 26, 2008) Art. 346.20, "Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 N 117-FZ (as amended on 02.10.2012)
Tax calculation procedure	The tax base for UTII is imputed income (IA), which is calculated according to the formula: IA \u003d DB * FI * K1 * K2 The calculation of UTII in 2012 is made according to the formula: UTII = UTII * NS NS - a tax rate equal to 15%. The calculated amount of tax can be reduced, but not more than 50% for the amount of: - paid insurance premiums for pension, social (disability, maternity, accidents), medical insurance for the period; - the amount of paid benefits for temporary disability; - for the amount of fixed insurance premiums paid by the individual entrepreneur for himself. DB - basic profitability - conditional income per month, which is set for each type of activity. The value of the basic profitability is approved per unit of a physical indicator that characterizes the type of activity. FI is a physical indicator in units that depend on the type of activity, for example, the number of vehicles, area (in sq. M), employee, etc. K1 - correction factor - deflator coefficient, set for each year by the Ministry of Economic Development. For 2012 it is 1.4942. K2 - correction factor - takes into account the peculiarities of doing business. Its size is set by local representative bodies.	Article 346.21. Procedure for Calculating and Paying Tax 1. Tax is calculated as a percentage of the tax base corresponding to the tax rate. Consultant Plus} 3. Taxpayers who have chosen income as an object of taxation, based on the results of each reporting period, calculate the amount of the advance tax payment based on the tax rate and actually received income, calculated on an accrual basis from the beginning of the tax period to the end of the first quarter, six months, nine months, respectively, from taking into account the previously calculated amounts of advance tax payments. Art. 346.21, "Tax Code of the Russian Federation (part two)" dated 08/05/2000 N 117-FZ (as amended on 10/02/2012) (Consultant Plus} 4. Taxpayers who have chosen income reduced by the amount of expenses as an object of taxation, at the end of each reporting period, calculate the amount of the advance tax payment based on the tax rate and the income actually received, reduced by the amount of expenses, calculated on an accrual basis from the beginning of the tax period to the end of the first quarter, six months, nine months, respectively, taking into account the previously calculated amounts of advance tax payments. (as amended by Federal Law No. 101-FZ of 21.07.2005) 5. Previously calculated amounts of advance tax payments are counted when calculating the amounts of advance tax payments for the reporting period and the amount of tax for the tax period.
Procedure and terms of tax payment	Article 346.32. The procedure and terms for payment of the single tax 1. The payment of the single tax shall be made by the taxpayer following the results of the tax period no later than the 25th day of the first month of the next tax period. 2. The amount of the single tax calculated for the tax period shall be reduced by taxpayers by the amount of insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, compulsory medical insurance, compulsory social insurance against accidents at work and occupational diseases paid (within the calculated amounts) for the same period of time in accordance with the legislation of the Russian Federation when taxpayers pay remuneration to employees employed in those areas of the taxpayer's activities for which a single tax is paid, as well as for the amount of insurance premiums in the form of fixed payments paid individual entrepreneurs for their insurance, and for the amount of temporary disability benefits paid to employees. At the same time, the amount of the single tax cannot be reduced by more than 50 percent. (as amended by Federal Laws No. 101-FZ of 21.07.2005, No. 155-FZ of 22.07.2008, No. 213-FZ of 24.07.2009) th day of the first month of the next tax period. Art. 346.32, "Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 N 117-FZ (as amended on 02.10.2012)	7. The tax payable at the end of the tax period shall be paid no later than the deadline established for filing a tax return for the relevant tax period in paragraphs 1 and 2 of Article 346.23 of this Code. (As amended by Federal Laws No. 101-FZ of 21.07.2005, No. 155-FZ of 22.07.2008) Advance tax payments are paid no later than the 25th day of the first month following the expired reporting period. Art. 346.21, "Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 N 117-FZ (as amended on 02.10.2012)
tax return	Taxpaying organizations upon the expiration of the tax period submit a tax declaration to the tax authorities at their location. (as amended by Federal Law No. 155-FZ of 22.07.2008) Tax returns for a tax period are submitted by taxpayers-organizations no later than March 31 of the year following the expired tax period. Art. 346.23, "Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 N 117-FZ (as amended on 02.10.2012)

VALUE ADDED TAX

Elements of taxation for value added tax (VAT) are established by Chapter 21 of the Tax Code of the Russian Federation.

Pharmacy organizations, with the exception of organizations that are entitled to exemption from taxpayer obligations in accordance with Article 145 of the Tax Code of the Russian Federation or have switched to the USNO or UTII, are payers of value added tax.

The object of taxation for industrial pharmacies and pharmacies operating under sales contracts are operations for the sale of goods - medicines, medical devices and other goods permitted for sale through pharmacy chains.

For pharmacies providing services (commission trade services, medical device rental services) - operations for the sale of services.

The tax base is defined as:

- the cost of goods sold based on prices determined in accordance with Article 40 of the Tax Code of the Russian Federation, taking into account excises (Article 154 of the Tax Code of the Russian Federation).

- revenue from the sale of services (commission - for pharmacies operating under a commission agreement).

For taxation purposes, the VAT tax base includes advance payments on account of future deliveries of goods at the estimated rates of 10/110 and 18/118 (for example, prepayment for goods by healthcare facilities) (Article 162 of the Tax Code of the Russian Federation).

The moment of determining the tax base is fixed in the accounting policy of the enterprise (Article 167 of the Tax Code of the Russian Federation). In pharmacies, as in retail trade enterprises, the moment of shipment coincides with the moment of payment, therefore, most often, in the accounting policy, pharmacy enterprises approve for the purposes of VAT taxation the date when the obligation to pay tax arises as the goods (services) are shipped.

Tax rates:

At a rate of 10% in accordance with subparagraph 4 of paragraph 2 of Article 164 of the Tax Code of the Russian Federation, the following is subject to tax:

— sale of medicinal products, including medicinal substances, including in-pharmacy production;

— sale of medical products;

– sale of baby and dietary food products, goods for children, such as toys, diapers.

Codes of types of products taxed at a rate of 10%, in accordance with the All-Russian Classifier of Products, as well as the Commodity Nomenclature of Foreign Economic Activity, are determined by the Government of the Russian Federation.

For food products and goods for children, the Government of the Russian Federation approved the codes by Decree No. 908 of December 31, 2004 “On approval of the lists of codes for types of food products and goods for children subject to value added tax at a tax rate of 10 percent” (as amended on March 23 .2005). For medicines and medical products, in the absence of the relevant Decree of the Russian Federation, the Ministry of Taxation of the Russian Federation in its Letter of 28.01.2002 No VG-6-03 / 99, in order to apply the tax rate of 10%, proposes to be guided by the codes of the All-Russian classifier of products listed in the Letter of the State Tax Service of the Russian Federation and Ministry of Finance of the Russian Federation of 10.04.1996 No VZ-4-03 / 31n, 04-03-07 “On the procedure for exemption from value added tax of medical products”, registered with the Ministry of Justice of the Russian Federation on 07.05.1996 No 1081.

Some groups of goods and services that are sold through the pharmacy chain are exempt from tax in accordance with Article 149 of the Tax Code of the Russian Federation, these are:

- the most important and vital medical equipment according to the List approved by the Decree of the Government of the Russian Federation of 17.01.2002 No. 19;

- prosthetic and orthopedic products, raw materials and materials for their manufacture and semi-finished products for them;

- technical means, including motor vehicles, materials that can be used exclusively for the prevention of disability or the rehabilitation of people with disabilities according to the List approved by Decree of the Government of the Russian Federation of December 21, 2000 No 998 (as amended on May 10, 2001);

- glasses (except for sunglasses), lenses and frames for glasses (except for sunglasses) according to the List approved by Decree of the Government of the Russian Federation of March 28, 2001 No 240;

- services of pharmaceutical organizations for the manufacture of medicines.

A few words about services for the manufacture of medicines (VAT is not assessed), the so-called tariffs for the manufacture of medicines. According to clause 1.4.3. Guidelines for practitioners and scientists No 98/124 "On intradepartmental primary accounting of medicines and other medical products in organizations of a retail pharmaceutical (pharmacy) network of all organizational and legal forms located on the territory of the Russian Federation" (approved by the Deputy Minister of Health of the Russian Federation on May 14 .1998), the price of an intra-pharmacy drug consists of the pharmacy cost of medicinal ingredients, including distilled water, if it is included in the prescription, the cost of pharmacy glassware, the cost of auxiliary materials (corks, caps, labels, etc. .), as well as the tariff for the manufacture of medicines. The sale of such medicines manufactured in-house will be subject to VAT at a rate of 10%. In practice, it is most often impossible to allocate a separate tariff for the manufacture of a medicine and apply a benefit, because. in this case, it is not possible to ensure separate accounting for the sale of goods that are taxed at different rates. In clause 6.17.1. Guidelines for the application of Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation, approved by the Order of the Ministry of Taxes of the Russian Federation dated December 20, 2000 No. BG-3-03 / 447 (as amended on September 17, 2002), explains the application of benefits on tariffs:

- “When exempting from taxation the services of pharmaceutical organizations for the manufacture of medicines, it should be borne in mind that these organizations must have a license, and they are provided on the basis of agreements with legal entities (in particular, with hospitals) for the manufacture (intra-pharmacy manufacture) of medicines from the customer's raw materials (clause 6.17.1 was introduced by the Order of the Ministry of Taxes of the Russian Federation dated September 17, 2002 No VG-3-03 / 491)”.

Operations for the sale of all other goods in pharmacies are subject to VAT at a rate of 18% (these are parapharmaceuticals, medical equipment not included in the List of vital and necessary equipment, repellents, biologically active additives, mineral waters and other goods allowed for sale through the pharmacy network ).

- When applying different tax rates, the tax base is established separately for each type of goods (works, services) (Article 153 of the Tax Code of the Russian Federation). Warehouse computer programs used in pharmacies (for example, Apteka-2000, M-Apteka, etc.) provide separate accounting for the sale and receipt of goods.

- When calculating VAT to be paid to the budget, tax deductions should be taken into account.

Tax amounts presented to the taxpayer in respect of goods (works, services) are subject to deductions subject to the following 4 conditions:

— Goods must be credited, services rendered;

- Goods (services) must be paid for, and in the settlement documents VAT must be highlighted as a separate line;

— Goods (services) are purchased to carry out transactions that are recognized as objects of taxation in accordance with Chapter 21 of the Tax Code of the Russian Federation;

- It is necessary to have correctly executed invoices issued by sellers of goods (services) with the allocation of the amount of VAT in them.

The tax period is set as a calendar month.

If monthly during a quarter the proceeds from the sale of goods (services), excluding VAT, do not exceed one million rubles, the tax period is set as a quarter (Article 163 of the Tax Code of the Russian Federation).

Tax is paid at the end of each tax period based on actual sales no later than the 20th day of the month following the expired tax period (Article 174 of the Tax Code of the Russian Federation). In this case, the taxpayer is obliged to submit a tax declaration to the tax authority at the place of its registration.

OKVED codes

Main code:

OKVED code 52.31— Retail sale of pharmaceutical products
- production of medicines by pharmacies

Additional codes:

OKVED code 24.42.1— Production of medicines
This grouping includes:
- production of medicines (drugs) consisting of a mixture of two or more components for therapeutic or prophylactic use, not packaged or packaged in dosage forms or in packages for retail sale
– production of psychotropic substances and narcotic drugs (finished forms)
This grouping does not include:
- production of microorganism cultures, see 24.41
- production of toxins, see 24.41
- preparation of human and animal blood for use in therapeutic, prophylactic and diagnostic purposes, see OKVED code 24.41
- manufacture of soap containing small amounts of medicinal additives, see 24.51.3

OKVED code 51.18.1— Activity of agents specialized in the wholesale trade of pharmaceutical and medical products, perfumes and cosmetics, including soap
This grouping also includes:
– activities of agents in the wholesale trade of medical equipment and orthopedic products

OKVED code 51.46– Wholesale of pharmaceutical and medical products, medical equipment and orthopedic products

OKVED code 51.70- Other ratailing
This grouping includes:
- specialized wholesale trade, not included in the previous groupings
- wholesale trade in goods of a universal range without any specific specialization

OKVED code 52.12— Other retail trade in non-specialized stores
This grouping includes:
- retail sale of a general range of goods, in which food products, including drinks, and tobacco products do not predominate
— the operation of stores selling general goods, including clothing, furniture, household electrical goods, hardware, beauty products, jewelry, toys, sporting goods, books, newspapers, magazines, etc.

OKVED code 52.32— Retail sale of medical goods and orthopedic products
This grouping also includes:
- retail sale of medical equipment

OKVED code 52.33- Retail trade in cosmetics and perfumery goods

Licensing

How to get a license to open a pharmacy?

To open a pharmacy in Russia, you need to obtain a license. Otherwise, the activities for the sale of medicines will be considered illegal. If you decide to open a franchise pharmacy, then many franchisees help beginners with obtaining a license and are willing to advise.

What is the procedure for obtaining a license to open a pharmacy?

To begin with, we note that the premises for the pharmacy must already be selected and bought or rented, since the license is issued specifically for a specific object. When all repairs are completed and legal requirements are met, an application for a license must be completed (a sample is issued by the Ministry of Health). Next, you pay the fee, submit an application, go through an audit, find out about the decision made and pick up the license itself. It sounds quite simple, but in fact, all these actions take several months.

Nuances of obtaining a license to open a pharmacy

There are several types of pharmacies in our country - a pharmacy, a point and a kiosk. The main difference between all of them is that some prescription drugs can only be sold in pharmacies, that is, you cannot buy, for example, a psychotropic drug prescribed by a doctor in a pharmacy kiosk. At the same time, in practice, pharmacy points and kiosks pay off faster, but according to the law, they cannot be opened before a pharmacy is established. That is, they become an addition to the already existing main point of sale of medicines. Licenses for each designated type of pharmacy are different.

It is also necessary to consider the location of medicines and the assortment. Drugs containing narcotic substances should be stored separately from others. Likewise, poisonous drugs. In the assortment of the pharmacy must be present drugs for first aid.

Requirements for a pharmacy

To obtain a license to open a pharmacy, you must find a premises that will meet all of the following requirements:

1. Equipping the premises with refrigerators for storing medicines, as well as special furniture;
2. The presence of a separate room in which all equipment for wet cleaning necessary for the floor and walls is stored;
3. There are no protrusions or recesses at the joints of ceilings and walls;
4. On the floor must be ceramic tiles;
5. If there are hollow plasterboard partitions in the room, they must be removed, otherwise a license to open a pharmacy will not be issued;
6. The materials used in the repair must be certified, this also applies to building materials;
7. At the entrance - a quality shoe mat, which should be cleaned regularly (at least daily);
8. It is necessary to regulate the level of natural light through the use of devices and fixtures that prevent direct sunlight from entering the room. Showcases are also equipped with protective equipment;
9. The requirements for the temperature regime, as well as the level of humidity and exhaust are established - it is necessary to take them into account;
10. An entrance group for people with disabilities must be equipped;
11. The minimum floor space is 18 sq. meters, and it should be located in a capital building. An exception is a pharmacy in a medical or preventive complex - its area can start from 8 square meters. m.

What are the requirements for pharmacy staff?

1. There is a strict ban on hiring foreign citizens, that is, only citizens of the Russian Federation can work in a pharmacy (this applies even to cleaning personnel);
2. Pharmaceutical education for the manager is mandatory. If it is higher, then three years of experience is enough, if it is average, then five years of experience and a specialist certificate are required;
3. All pharmacists must have certificates of accreditation;
4. Each of the pharmacists must regularly improve their qualifications (at least once every five years);
5. A health certificate is required.

Requirements for pharmacy equipment

To obtain a license to open a pharmacy, you must also choose the right equipment. The latter must be registered with the Ministry of Health. All equipment used must have certificates of conformity, and in addition, service contracts must be concluded in advance. If any of these points is not observed, the issuance of a license to open a pharmacy will most likely be refused. Documentation for the installed equipment and its maintenance will need to be provided during the on-site inspection (occurs after the application has been considered).

How long does it take to get a license to open a pharmacy?

It is difficult to name the exact time it will take to obtain a license. However, the law sets a maximum of 45 days. Before applying for a license, it is already necessary to purchase all the equipment, prepare the premises, hire qualified personnel, conclude service contracts, etc. In general, all formalities need to be settled. Therefore, the total term for opening a pharmacy can be about three months, in some cases it can stretch for six months. From the moment the pharmacy is registered, the certificate itself is issued within three days.

How long is a pharmacy license valid for?

Under the new rules, the issued license is perpetual. This law was introduced quite recently, before that the license was issued only for five years. However, reissuing a license will still be necessary if the pharmacy is reorganized, its name or legal address changes, as well as some passport data of the individual entrepreneur, including his place of residence.

Is it possible to open a pharmacy without obtaining a license?

By law, opening a pharmacy without a license is prohibited. If the owner nevertheless took this step, then both the owner and employees are responsible for conducting activities without a license. Such a business will be forcibly closed, in addition, if the owner has received licenses, but somehow violated the prescribed working conditions, the pharmacy may also be closed.

In case of gross violations, a fine of 4,000 to 8,000 rubles is imposed on the owner, another option is arrest for 90 days. For legal entities, the fine ranges from 5,000 to 10,000 rubles. The fine imposed on legal entities ranges from one hundred to two hundred thousand rubles, or arrest for 90 days is possible.

Premises for a pharmacy

Primary requirements

How to choose the right place to open a pharmacy

The significance of the place chosen for the pharmacy cannot be underestimated. The success of the entire business ultimately depends on the correctness of this decision. Therefore, in this article we will talk about what to look for when choosing a room if you decide to open a pharmacy.

Choosing a premises for opening a pharmacy - the main points that you should pay attention to:

Permeability and projected turnover. These two indicators are interconnected: the greater the throughput, the higher the expected turnover of goods in most cases;
Compliance with the format (a pharmacy and a pharmacy kiosk require different premises);
Premises converted to non-residential. Many potentially attractive premises may not be available for rent or purchase to open a pharmacy because they have not yet been converted to non-residential properties. If the premises were once an apartment - even if a grocery store has been in its place for almost a decade - it will be impossible to obtain a license to open a pharmacy here;
Area from 18 sq. meters. If a point of sale is planned in a medical dispensary, then the minimum area of ​​\u200b\u200bthe premises is reduced to 8 square meters. meters.

How to evaluate the attractiveness of a particular place for opening a pharmacy?

Area with high traffic. This category includes facilities where the traffic exceeds 400 people per hour;
Areas with low traffic. Mostly these are sleeping areas, in which the main traffic occurs in the morning and evening. Experts cite a figure of 300 people per hour, starting from which the place can be considered as potentially profitable;
Trade complexes. They can be located in different areas - and with high traffic, and with a small one, this is not so important. Internal traffic is important, the popularity of the shopping center itself, because even if it is located outside the city, traffic in it can be created by specially arriving visitors from other areas.

Opening a pharmacy in a high traffic area

What is high traffic? This is a permeability of 400 people within an hour. Of course, this applies only to large cities. In addition, this traffic is most often created by residents of other areas, the share of locals may not exceed ten percent.

If we talk about the capital, then it is worth considering completely different figures. Traffic even of 500 people is extremely low for Moscow, however, for Chelyabinsk, for example, this is a good indicator.

Where to open a pharmacy to maximize traffic? It is the largest in the area of ​​stops and intersections, at exit points from the metro, as well as markets, large banks, and popular shopping centers.

Permeability needs to be calculated, for this you can hire a special employee who will provide honest data. It is important to evaluate the patency both in the morning and in the evening, as well as on weekends. Permeability is assessed from 9 am to 10 pm. Depending on the data obtained, it is also possible to determine the optimal working time of the pharmacy.

If it is not possible to accurately calculate traffic, then you can use a simplified scheme to open a pharmacy: count the number of people passing by during 20-minute periods of time. Be sure to take measurements from noon to one in the afternoon, as well as from 5 to 6 pm. The figure obtained in 20 minutes is multiplied by three. Calculations do not take children and declassed elements into account.

If you plan to open a pharmacy in another city, then it is rather difficult for the owner to assess the prospects of the place. To obtain objective indicators, panoramic photographs of the entire surrounding area and the entrance to the proposed point will be required. The ideal option is video surveillance on site. It is necessary to accurately assess the potential success of a place to open a pharmacy, since even in central areas there may be places with minimal, insufficient traffic.

Traffic quality when opening a pharmacy

Pedestrian flow can be different, for example, in some places the traffic is extremely high, while pharmacy attendance is unsatisfactory. What does this indicator depend on? From why, in principle, these people came to this place. Maybe they work in a nearby shopping center? Or are they walking along the boulevard? If they return home from work through this place, these are potential customers of the pharmacy. If they just change from one transport to another, then, most likely, these are not your customers.

The demographics of the stream are also of great importance. For example, traffic near universities is almost always very high, while young people do not make significant purchases - their average bill is insignificant. At the same time, traffic in the daytime can go off scale for 1000 people!

The ideal composition of the flow is women from 25 to 60 years old. The more this group is in traffic, the more promising the place for opening a pharmacy.

How much traffic will visit the pharmacy on average? About 6-8%. This indicator is only approximate and can be equal to 2% if the place is located, for example, at the subway exit, where 2000 people can pass in an hour.

Opening a pharmacy: important features of the design of the entrance group of the premises

The design of the facade of the pharmacy directly affects its attendance. So, the presence of a large number of steps is always a repulsive factor. Speaking in numbers, starting from the fourth step, each step reduces the number of visitors by 0.5-1%. Heavy, thick doors repel visitors, so the door should be transparent and easy to open.

Opening a pharmacy: the average check criterion

The location of the pharmacy directly affects the average check in it. Within the same city, the average check in pharmacies with the same traffic can differ significantly. On the central streets, the average check is usually higher than, for example, in a residential area.

How to determine the approximate size of the average check? According to other pharmacies located in the center. As a rule, the flow of customers here is approximately the same in terms of their solvency (we do not take into account pharmacies located in premium segment shopping malls). It should also be taken into account that, on average, only 9 out of 10 customers make a purchase, since some will come in just to find out the price, warm up, wait for transport, etc.

When choosing a place to open a pharmacy, also evaluate whether there is a serious competitor nearby. In any case, he opened his pharmacy earlier, already has loyal customers, so his presence will affect sales. Even if a competitor is 5 minutes away, you will receive only 80% of the profit that you would have if there were no competitors. This calculation is rough, for example, if you stand closer to a bus stop than a competitor, “process” the flow well, you can practically ignore the presence of another pharmacy nearby.

Is it worth it to open a pharmacy in a residential area?

What is the coverage area of ​​one pharmacy? Usually defined within 450 meters. To open a pharmacy, you should not consider areas in which less than 2.5 thousand people live. Ideally, if there are high-rise buildings in the district.

What other points should be taken into account? The number of entrances to the area, if there are no more than two of them and there is a stop located next to a potential place for a pharmacy, is an ideal option. If there are cafes, markets, grocery stores nearby, placing a pharmacy in this place would be the right decision.

When choosing a premises for a pharmacy, it is worth considering dozens of other parameters - we have listed only a few important points. In addition, if you are planning to open a franchise pharmacy, then each franchisee will have their own requirements for the premises, it is worth knowing them initially and choosing the premises in accordance with them.

Features of the organization of work

• Equipment
• Staff
• Range
• Price policy
• Advertising

The list of necessary equipment for opening a pharmacy

What equipment is needed to open a pharmacy? To answer that question, it is necessary to know what the pharmacy format is. To summarize, all pharmacy equipment can be divided into two types. The first is a demo, which is necessary for the correct presentation of goods. The second type of equipment is specialized, the need for which is explained by the profile of the point of sale. It includes refrigerated cabinets, safes in which prescription drugs will be stored, laboratory equipment, cash registers, counters, etc.

Pharmacy kiosk equipment

A pharmacy kiosk is most often a small room (from eight square meters), which sells over-the-counter medicines.
Equipment for a pharmacy kiosk must necessarily include display cases and / or a cash register, closed racks and a refrigerated cabinet. The average market price of this equipment starts from 50 thousand rubles. It is worth considering that the amount is named when calculating one unit for each position. If, for example, two refrigerators are required, then the cost of the equipment will increase to about 70 thousand rubles (the average cost of a refrigerator for a pharmacy is 20,000 rubles).

Pharmacy Equipment

The minimum floor area for opening a pharmacy is 25 sq. meters, if we are talking about a point located in a hospital or health facility. If the pharmacy is located in an ordinary residential building, then the minimum area for it is 40 square meters. meters. In this case, it is necessary to organize a separate entrance, a fire alarm, a place for unloading medicines, etc.

What equipment will be required?

1. To store medicines, refrigerators are needed that will maintain the temperature from 2 to 14 degrees (the cost is about 20,000 rubles);
2. For medicines that do not need refrigeration, steel cabinets will be required (the price for one starts at about 5,000 rubles);
3. Counters, as well as showcases (the average market price of a pharmacy showcase is 8,000 rubles) and island pyramids (the cost is from 13,000 rubles);
4. For the equipment of the cash zone, a special rack is required (its cost starts from about 7,000 rubles);
5. Furniture for staff - wardrobes, lockers, etc. Can be bought at a regular furniture store;
6. A safe that will store prescription-only drugs. Required - with a mechanical or combination lock. The size of the safe can be any.

The cost of equipping a pharmacy will depend on the area of ​​\u200b\u200bthe premises. The larger it is, the more showcases, cabinets and other elements will be required.

Tip: it is better to place those goods in the windows, the sale of which is most profitable. Expensive drugs and medical equipment are optimally placed at the level of the buyer's eyes (the height from the floor is about one and a half meters).

Equipment for prescription and manufacturing pharmacies

If the pharmacy manufactures drugs, it should have separate rooms - this is a washing room, as well as a room for assistants and distillation. The latter is often combined with a sterilization room in which drugs are made that require intravenous administration. In addition, in this case, an aseptic block is also needed.

What equipment is needed?

The same as for the pharmacy - display cases, a safe for prescription drugs, refrigerators, furniture for staff, a cash register, and more. In addition, you will also need to buy all the necessary laboratory equipment. This includes dishes, scales, a pharmaceutical table with special sections, filtering devices, sterilization cabinets, etc. There are two types of sterilizers for pharmacies - steam or air, all the necessary tools and equipment can be bought from specialized manufacturers. The difference in price in this case can be very large and depends on the models, as well as the newness of the equipment.

To equip a pharmacy where drugs will be produced, you will have to pay a relatively larger amount than to open a regular pharmacy. According to statistics, in this case, the cost of equipment for a pharmacy pays off within a period of one and a half to three years, subject to a competent promotion strategy.

A word of advice: pay close attention to the choice of pharmacy racks. In some cases, the load on the shelf can be twenty to thirty kilograms, so structures are needed that can withstand this weight.

So, the cost of equipment for a pharmacy varies greatly depending on the type of outlet. The biggest expense involves the opening of a pharmacy that will produce medicines. However, in the future, it is from this pharmacy point that you can extract the maximum profit. Remember that you can open a pharmacy kiosk only if you already have a functioning classic pharmacy.

How to choose the right staff for a pharmacy

According to statistics, in Russia there is one pharmacy for 3,000 people. Therefore, the demand for qualified employees to work in pharmacies is very high.

If we talk about the best prospects for pharmacists, then university graduates tend to get a job either in the largest networks or in Western companies that are ready to offer them the best conditions.

Headhunters in the pharmaceutical market often use the strategy of looking for fast learners rather than the most experienced. The demand for experienced professionals is already very high, and finding an employee who can quickly assimilate practical information is very promising. Especially if you put it in conjunction with an experienced specialist who is ready to teach. In addition, when applying this strategy, you can save a lot, since employees with little experience easily agree to relatively low salaries. To protect themselves and recoup the costs of training, the owners often sign an agreement with such candidates, according to which pharmacists are obliged to stay in this pharmacy for several years.

How are pharmacy staff selected?

There are two main ways to select employees in a pharmacy. The first is internal, that is, a specialist already working in the network is promoted. The second - external, means the search for a new employee who has not previously worked in this pharmacy or network. The advantage of the first method is that the employee has already taken root in the team, in addition, it is easier for him to start performing new duties. External selection allows access to the widest variety of personnel and, possibly, to find a unique specialist who will bring the pharmacy a large profit. At the same time, there is always a risk that the employee will not take root in the team.

If we talk about the moment of opening a pharmacy, then, of course, only external selection of specialists is used. In this case, the entrepreneur also has two options. The first is to contact recruitment agents. The second is to search for employees on your own. However, the realities of the Russian headhunting market of the pharmaceutical segment are such that cooperation with recruitment agencies is far from always effective, and the cost of intermediary services can be very significant.

Pharmacy staff requirements

At its core, a pharmacist is a salesperson, but very high requirements are placed on his education. A pharmacist cannot be a person without an appropriate specialized education. In addition, in accordance with the law, pharmacists must undergo recertification every five years.

In the pharmacy industry, it is common practice to hire senior students, as they are more willing to accept difficult working conditions, such as going on a night shift.

If you are planning to hire a specialist with experience, then be sure to call his past jobs. Specify how the employee showed himself, whether there were any scandals with his participation and other unpleasant situations. Recommendations play a huge role in choosing an employee for a pharmacy, especially when it comes to managerial positions.

What questions to ask in an interview?

It is important to find those employees who will be more motivated than others to work for you. On the other hand, be prepared to interest potential key specialists with your offer. To understand how much work in a given pharmacy or chain is interesting for a person, be sure to ask the question of what exactly attracted him to a particular point? Also, ask about how the employee sees himself at different intervals.

Since the pharmacy employee has direct access to prescription drugs, it is important to clarify the reasons for leaving previous jobs, as well as to use the services of third-party organizations that are ready to check the candidate's reliability. The latter is not uncommon for pharmacy owners, as just one employee with a particular addiction or "vulnerable" personality trait can negatively affect the success of the entire business.

A common practice for pharmacies is a trial period for each of the employees. Often a microphone is worn on the pharmacist's uniform so that communication skills as well as sales ability can be assessed. You can send mystery shoppers to the employee to be able to assess the competence and patience of the pharmacist.

The peculiarity of the work of a pharmacist implies the need for regular checks of his health. He needs a medical book, regular examinations by a dermatovenereologist are mandatory, it is necessary to pass tests for STDs, undergo fluorography, and also every ten years - a diphtheria vaccination, as a result - the conclusion of a therapist about suitability for work in a pharmacy.

When opening a pharmacy, it is worth choosing the most successful candidates and, after the start of their work, conduct ongoing monitoring of activities. Employees whose shifts make the maximum sales are the most promising, it is worth investing in their subsequent training.

When should a pharmacist be fired?

There are a few key points that are not forgiven in the pharmacy industry. If a direct complaint has been received against an employee, it is worth carefully studying it. If the pharmacist is impatient, rude, or poorly versed in the assortment, he can damage the reputation of the entire pharmacy chain. A negative review on the Internet about a pharmacist can lead to a significant reduction in sales of a particular outlet. Therefore, each such situation should be considered separately. Sometimes an uneducated employee should be fired.

Another reason to look for a new employee in a pharmacy is the identified shortages. Write-offs of prescription or expensive drugs should be closely monitored. Therefore, unscheduled inventories should be carried out as often as possible. If they show a shortage of drugs, it means that there is an unreliable employee in the state.

Some drug manufacturers or distributors negotiate with local pharmacists to offer their products. Keep track of such situations, if the pharmacist agreed to such a deal - look for a new employee in his place.

Why do valuable professionals leave?

Imagine that you have found a really good specialist and have already opened your own pharmacy. However, at some point, this valuable employee warns you of his desire to quit. If we are talking about the initial stages of work, most often this situation arises due to difficulties with adaptation. Therefore, it is very important to create the right atmosphere within the team, for which it is necessary to initially determine the psychological compatibility of personnel. One difficult, unpleasant employee in personal communication can cause the dismissal of others, perhaps more valuable personnel. Therefore, in a pharmacy it is necessary to monitor not only the quality of customer service, but also the internal atmosphere in the team.

So, having decided to open a pharmacy, you will need to choose which specialists are preferable for you - already with extensive experience and relevant salary requirements, or young employees who need additional training. Having formed a good team with a pleasant atmosphere within the team, you will create a base for the pharmacy to recoup all investments in itself in a short time and start making a profit!

How to build a pricing policy in a pharmacy

The turnover, the profit of the pharmacy, the interest of customers - all this depends on competent pricing. Typically, pharmaceutical establishments with above-average prices are less likely to succeed than those that offer their products at a fair price.

Modern approaches to pricing

Most often, in modern pharmacies, pricing is based on three models:

1. Decentralized, in which price setting falls on the shoulders of managers. In simple terms, they have to determine the prices "by eye", guided solely by their own experience.
2. Partially decentralized, differing from the previous one only in that a certain set of goods lends itself to pricing rules. And all other positions in this regard depend on the heads of pharmacies.
3. Centralized, in which the rules for pricing are dictated by the management of the pharmacy chain for the entire range.

Determination of the final cost

An optimal pricing system takes into account three aspects:

• competitiveness;
• ensuring maximum profit;
• high customer loyalty.

If we talk about the main factors that affect the final cost of medicines, then they primarily include premiums that arise on the way from the manufacturer to the pharmacy. And it looks something like this:

1. Manufacturer's starting price.
2. The cost of packaging, up to 25% of the starting price.
3. Tax duties.
4. Mark-up of one or more intermediaries.
5. Other expenses already laid down in the pharmacy (rent of premises, wages, utilities, etc.).

In addition, when pricing, the exchange rate is taken into account (relevant for imported medicines) and the number of intermediaries. As a rule, pharmacy chains are able to afford to buy goods directly from manufacturers, while small organizations have to work with intermediaries, purchasing drugs at exorbitant prices.

How to create an effective pricing system

When medicines go directly to the pharmacy, other factors are already beginning to interfere in the formation of their cost: the type of buyers, the assortment, the level of competition and the category of the organization itself. Taking into account these features, an effective pricing system is created in several stages:

1. The portrait of the average buyer is determined. To do this, research is conducted aimed at identifying the main characteristics of a client that generates income. The process takes into account the solvency of people, their service requirements, gender, age, etc. It should be noted that for pharmacies located in residential areas, the issue of pricing is very acute, since the buyers are mostly the same. Therefore, for successful development, you need to adhere to the prices of competitors or set even lower prices for goods.
2. The main competitors are established. At this stage, the pricing policy of other pharmacies is analyzed, groups of medicines are identified, which will become the basis for comparing markups. As a rule, for check-in pharmacies located in the city center, pharmaceutical organizations that are on the way of buyers act as competitors. And for sleeping areas - nearby pharmacies.
3. The commodity core stands out. In this case, marker positions (the most popular) are identified, which form the core of the assortment. Simply put, a list of medicines is being created that brings the pharmacy the main income.
4. The reaction of buyers to price changes is estimated. After a competitive analysis, the direction of price movement is determined, taking into account the specifics of the organization itself. At the initial stage, it is recommended to gradually change the cost of goods in the range of 5-10%, and after assessing the reaction of buyers, you can move on to a surcharge of 3-5%.
5. Actions are planned. In practice, loyalty programs are costly, and not all pharmacies can afford them. However, it is worth thinking about attracting buyers with the help of promotions, discount cards, but without prejudice to the organization itself.

Pricing Methods

Almost always, pricing methods depend on its goals. If increasing profits is at the forefront, then it is recommended to adopt the following methods:

1. Pricing based on customer psychology.

When setting the price of medicines, it is necessary to take into account the price perception of buyers. Many experts advise sticking to odd numbers. For example, customers will perceive 9.99 rubles more loyally than 10 rubles. The difference is only one penny, but it plays a very big role.

1. Pricing based on the prestige of the company.

Many people are willing to pay not only for a product, but also for the name of its manufacturer, if it is prestigious. So, for aspirin of a foreign company that is popular, you can make a higher mark-up, and buyers will perceive this as normal. However, one must have firm confidence in the worthy reputation of drugs in order to avoid unpleasant questions from customers.

1. Competition based pricing.

This method is very simple, since it does not require tedious work with demand curves. In addition, it is considered the most optimal solution in an environment where buyers are extremely sensitive to price levels. When choosing this method, it is enough for a pharmaceutical organization to adhere to the prices of the nearest competitors.

Refusal of unclaimed goods

Ideally, the balance of illiquid assets should not exceed 10-15% of the total amount of goods available. They need to be constantly monitored and a list of medicines that are bought out extremely rarely (for example, 1 unit per month) should be periodically compiled. After that, such drugs must be excluded from the assortment, since they negatively affect the profitability of the pharmaceutical organization. Of course, with this approach, you can lose some customers and slightly reduce the range, but such sacrifices will definitely justify themselves.

Conclusion: how to open a pharmacy? Or… Pharmacy Franchise?

Industry affiliation, high competition and lack of experience dictate very serious requirements for entrepreneurs to the question "How to open a profitable pharmacy?".

Open a pharmacy- a labor-intensive complex process that involves serious time and financial investments.

However, such a business pays off quickly enough and brings a stable income: medicines, as already mentioned at the very beginning, will always be bought.

If you are ready to open a pharmacy, but the prospect of spending a huge amount of time and effort does not seem too attractive, you may want to consider a pharmacy franchise.

Pharmacy Franchise- the so-called symbiosis of big business and a start-up enterprise, which allows novice businessmen to invest their money in creating a guaranteed profitable and quickly payback business.

Franchise Benefits

The main advantages of such an organization of entrepreneurial activity are as follows:

1. The reputation of a popular pharmacy chain brand will help attract customers without spending much on advertising and business promotion - it's simple and profitable.

2. The risks of failures and bumps are reduced, as proven business solutions and modern retail sales technologies are used, work is carried out according to an open, well-established scheme and clear business processes.

3. No need to waste time searching for suppliers of a pharmacy range and selecting goods that are in demand - this will be done by the franchisor.

4. Training in key business processes and the implementation of an automation program in a pharmacy will help you understand all the intricacies and nuances when opening a pharmacy.

5. It is easier and faster to obtain a pharmaceutical license based on the support of the franchisor and his experience in opening pharmacies.

6. The payback period for a franchise pharmacy is from 6 to 12 months, with strict adherence to the rules and the recommendation of the franchisor.

Thus, by purchasing a pharmacy franchise, you get the right to use a well-known pharmacy chain brand, a good business and image reputation, a ready-made business plan for the development of the pharmacy business, recommendations for decorating the pharmacy sales area and selecting a medicinal assortment, contacts of pharmaceutical distributors. It will be necessary to independently find a suitable premises located on the first line of houses in a high-traffic area for people with high foot and car traffic and complying with the requirements of the franchise agreement, purchase the necessary medical equipment, recruit professional pharmacists and pharmacists. You can open a franchise pharmacy both in a big city and in a rural area, for example, in a small village or village. Opening a pharmacy without investments and financial investments, unfortunately, will not work.

"Soviet Pharmacy": the best franchise offer for pharmacies

The main advantage of a pharmacy franchise is the relatively low cost of a startup and a quick return on investment. This is the best solution for those who decide how to open a pharmacy from scratch and have no idea how much it will cost to develop a pharmacy business.

The pharmacy chain offers high-quality and popular products at producer prices within the budget price segment. The average check is 500‒700 rubles. The network's annual turnover is 3,500,000,000 rubles. Collaboration provides a number of benefits:

• . minimum payback periods - from 8 months to a year;
• . purchases on favorable terms from wholesale prices of manufacturers and official distributors;
• . a wide range of medicines and pharmaceuticals (more than 60,000 items), including ordering rare medicines;
• . full support at all stages of doing business, good PR support when opening a franchise pharmacy;
• . the possibility of opening an online pharmacy and booking medicines via the Internet with the further purchase of medicines at prices below market prices.

The minimum requirements for an entrepreneur are:

• . the entrance fee is only 999 rubles;
• . not required to have a pharmaceutical education;
• . registration of a legal entity is required;
• . investment amount of about 1,500,000 rubles;
• . the minimum area of ​​the premises - from 30 square meters, location on the first floor, in a high traffic area.

Sovetskaya Apteka is the best solution for those who are going to start their own business and open a franchise pharmacy.

The sale of medicines is a difficult but profitable business, and with proper organization it will bring a stable high income. Opening a pharmacy from scratch has some specific features and pitfalls.

These difficulties must be examined before any action can be taken. Below you can find an approximate step-by-step instruction on how to open a pharmacy, which will help you get up to speed.

The first thing you need to open a pharmacy from scratch is start-up capital - money that needs to be invested.

The costs include the cost of the premises (rent and repair), the purchase of retail, cash, refrigeration and special equipment, software, obtaining the necessary documentation, installing a sign, and some other expenses.

The table will give an approximate calculation of how much each item of expenditure will cost:

On average, the initial costs will be from 1 to 2 million rubles. However, as a rule, the business pays off within a year. You also need to consider advertising and marketing costs.

In order not to waste time on gaining trust and brand promotion, it is better to open a franchise pharmacy.

In this case, you will have to pay the franchisor company, which will help with the paperwork. Also, the franchisor is likely to provide branded furniture and showcases. But it will cost an additional 400 thousand - 2 million rubles.

Selecting the type of pharmacy

• Pharmacy of ready-made medicines - undoubtedly, it is easier to maintain and equip.
• A production pharmacy, in which medicines can also be produced, implies the execution of a larger number of documents.
• An industrial pharmacy with the right to manufacture sterile medicines, which must have an aseptic unit - a sterile room. It must be kept as strictly as the operating room.
• Pharmacy - used to refer to a pharmacy, now it is not.
• Pharmacy kiosk.

In the enterprise of the first type, it is possible to sell the widest range of goods, including narcotic and psychotropic drugs, with or without a doctor's prescription.

A pharmacy and a kiosk cannot sell narcotic and psychotropic drugs, and prescription drugs cannot be sold in a kiosk. These forms are no different.

It is also important to decide on the format. As a rule, the format depends on how many people visit the outlet daily.

The self-service option is appropriate for a supermarket, locations with active traffic, if the number of customers exceeds a thousand people a day.

If you want to open a point in a residential area, you should choose a counter format.

Enterprise registration form

When choosing between registering as an individual entrepreneur, LLC, OJSC or CJSC, one must take into account that, in accordance with Art. 52 of the Federal Law No. 61 of April 12, 2010, only a person with a VPO or SPO in the pharmaceutical specialty (veterinary is also allowed) with a valid specialist certificate can manage a pharmacy.

They also have the opportunity to become a person with a medical education, subject to additional professional education, which gives the right to retail medicines.

That is, if you do not have special education, you do not have the right to register a pharmacy as an individual entrepreneur.

If you have an appropriate diploma, then it would be better to issue an individual entrepreneurship and a license for yourself.

If you need to open a pharmacy without pharmaceutical education, you can register the property as a legal entity.

Then you will have to find a specialist (an experienced pharmacist or pharmacist) for the position of director, for whom a license will be issued. The head (director) with HPE must have at least 3 years of experience, with SVE - from 5 years.

Premises selection

In the premises where the point of sale of medicines will be located, certain conditions must be observed. They are registered in the order of the Ministry of Health of the Russian Federation dated 10.21.97 No. 309.

It sets out the requirements for lighting, equipment, microclimate, as well as other sanitary standards that must be met in the pharmacy trading floor and service rooms.

Previously, this order contained restrictions on the area (at least 60 sq.m.), but now this paragraph has lost its force, and restrictions are no longer imposed.

Recruitment

All requirements for employees are in the Decree "On Licensing Pharmaceutical Activities" dated December 22, 2011 No. 1081. They can be formulated as follows:

The manager is required to have a higher professional education with an experience in the specialty of at least three years, or an SPO (secondary vocational education), but then with at least five years of experience, and must also have a specialist certificate (part 1 of article 100 of the Federal Law No. 323 of 11/21/2011) .

After January 1, 2016, instead of a certificate, each employee must have a specialist accreditation certificate (Part 2, Article 69 of the aforementioned law). But certificates issued before this date, the validity of which has not yet expired, continue to be valid (part 2 of article 100 of the same law).

• Personnel with citizenship of other states (not the Russian Federation) cannot be hired.
• Employees must undergo a medical examination once a year.
• Once every 5 years, employees should be trained to improve their skills.

All these remarks do not apply to additional technical staff - cleaners, security officers, etc.

If you are a counter format, then the staff will be classic - enough manager, pharmacists and cleaners. How many there will be depends on the size of the hall and how wide the range is. If the trading floor is designed for self-service, then another security guard will probably be needed.

Obtaining a sanitary and epidemiological conclusion

Such a conclusion should be issued by Rospotrebnadzor. Upon contact, you will be given the necessary instructions.

To obtain a sanitary and epidemiological conclusion, you will have to conclude contracts for garbage collection, disposal of hazardous waste (mercury-containing), preventive control of rodents and insects.

Also for the maintenance of air conditioners and ventilation, medical examination of employees, dry cleaning of employees' overalls, laboratory research as part of the production control plan.

It is necessary to provide copies of all contracts to Rospotrebnadzor.

An application for the issuance of a sanitary and epidemiological conclusion must include the following data:

• on the name of the legal entity (if LLC, OJSC or CJSC are registered), or full name. IP;
• about the legal address (location of the recipient), as well as the contact details of the responsible person (full name, phone number, e-mail);
• on the type of institution and types of work;
• a list of documents that you attach to the application;
• the number of the certificate of making an entry in the unified state register (EGRLE / EGRIP), the number of the certificate of registration with the tax authority (OGRN).

Employees of Rospotrebnadzor must go to the specified legal address to check the sanitary and epidemiological requirements, so the hall for organizing trade and all documents must be prepared in advance.

Range

Decree of the Government of the Russian Federation No. 2782 dated December 30, 2014 indicates that each pharmacy must have certain funds. These are the most important drugs that are recognized as basic.

If this condition is not met, the pharmacy will be fined or its activities will be suspended. The list of these drugs is in the appendix to the aforementioned act.

Registration of a license

Just like a medical license, a pharmaceutical license is issued for a period of 5 years. After this time, it is necessary to extend it, and if something has changed (there was a reorganization, for example, a change in the registration form), reissue the previously issued one.

Licensing is carried out by Roszdravnadzor. In order to obtain a license, you must pay a state duty of 7,500 rubles. Registration is possible only if there is a sanitary and epidemiological conclusion of Rospotrebnadzor.

A fully completed package of constituent documents (notarized copies) is provided for consideration. Processing time is 45 days on average.

The license begins on the day following the date of receipt. Since then, the pharmacy has been able to carry out its activities.

Conclusion

Now you know how to open a pharmacy from scratch. It's not an easy task, but it's worth the effort. The pharmacy business is relevant, because people always need medicines. It will be convenient to draw up a step-by-step algorithm for yourself and follow it step by step.

Registration of an enterprise, obtaining all documentation can take a long time - from one and a half months. This is a difficult business, it has certain specifics.

To get an idea of ​​what you are going to do, it is better to familiarize yourself with the laws and by-laws that govern this area in advance.

And although how soon the pharmacy business will pay off, how much you will earn on it, depends on many factors, the probability of success is quite high, and perhaps in a year you will have a stable high income.

The pharmacy business in our country is growing rapidly, and the turnover in this business is measured in billions of dollars. For many entrepreneurs, opening a pharmacy is an opportunity for a quick start and high income.

However, everything is not so simple. Pharmaceutical activity in our country is associated with the need to obtain a license. Only individual entrepreneurs with a special pharmaceutical education can obtain a license. Therefore, the question often arises how to open a pharmacy without pharmaceutical education.

First, it should be noted that the pharmacy business can be implemented in various forms. You can open a pharmacy in the form of a pharmacy itself, or a pharmacy, a pharmacy kiosk or a pharmacy store. The forms of a pharmacy and a pharmacy point are the most difficult to implement, since they involve the manufacture of medicines according to a doctor's prescription. This work can only be performed by pharmacists with special education who have at least 5 years of experience.

However, the profitability of the pharmacy business makes you look for options on how to open a pharmacy without a pharmaceutical education. The answer to this question can be found by using such a form of legal entity as a limited liability company. Since an individual entrepreneur is usually also the head of a pharmacy, a pharmaceutical education is mandatory for him.

The founder and owner of a legal entity in the form of an LLC can be a person without special education. The founder of an LLC may appoint a person with a pharmaceutical education as the head of the pharmacy, thereby fulfilling the requirements of the law for obtaining a license. In this case, the founder actually controls the legal entity, has the right to distribute the profits of the enterprise, if it is prescribed in the Charter.

Thus, it is possible to open a pharmacy without a pharmaceutical education, however, in order to obtain a license, in any case, it will be necessary to meet the requirements of the law on the availability of pharmaceutical education for the head and pharmacy specialists.

Education Requirements to Open a Pharmacy

To obtain a license, you need to study Decree No. 1081 "On licensing pharmaceutical activities". It, in particular, specifies the requirements for the education of pharmacy staff, regardless of who is the owner. In any case, the head of the organization must have a higher or secondary pharmaceutical education. In the first case, the work experience in the specialty must be at least 3 years, in the second - at least 5 years.

Employees, except for the manager, must also have a specialist certificate, higher or secondary pharmaceutical education, but with less stringent requirements for length of service in the specialty. Employment contracts must be concluded with them, otherwise it will be difficult to prove that they are really employees.

It must be said that such education requirements are mandatory when opening the first pharmacy or pharmacy. When creating a network, separate divisions of the main organization will be opened, and in them the requirements for employees are somewhat softer: documents are required only on additional professional education in pharmaceuticals.

But in any case, it is impossible to do without professionals in this business, so you will have to select personnel that meets the requirements.

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This business never stops growing. There will always be a demand for medicines, as well as for food, many entrepreneurs are interested in opening a pharmacy. The sale of medicines is a profitable business, the turnover in this business amounts to billions of dollars. There is an opinion that it is not possible to create this business without special education. It's a delusion. How to open a pharmacy without pharmaceutical education? It's worth looking into this.

Any person who has the desire and means can open a pharmacy. There are several types of such activities:

• regular institution;
• pharmacy shop;
• relevant item;
• kiosk.

There are significant differences between them, a classic pharmacy or point of sale dispenses prescription drugs. Kiosks and shops sell only medicines without prescriptions. Decide on the services you want to provide.

First steps in starting a business

Initial capital may not be enough to create a pharmacy business, apply to a bank for a loan. To develop a small business, draw up a business plan, otherwise the loan will not be issued.

For a beginner, drawing up such a plan can be permanently incapacitating. There are special companies that will do the work for you for a certain amount.

Is Pharmaceutical Education Necessary?

The form of ownership in opening a pharmacy without an appropriate education plays a major role. If you are registering as a self-employed person to open an establishment, a pharmacist or pharmacist diploma is required. Any other type of activity does not prohibit opening a pharmacy without education in the specialty.

The case provides for a certain license for the sale of medicinal products.

Competitive environment

There is a lot of competition in this business. New pharmacy kiosks, shops and points are opening on every corner. Before embarking on a new business, probe the soil. What do competitors sell, what do they not have, and so on.

Choose a format that compares favorably with competing companies. Create your own unique offer that can interest the consumer.

Choose a room

Decide on the location of the institution. The premises for the pharmacy should be at some distance from competitors. Preferably near a clinic or shopping center. Comfort in the room will be appreciated not only by employees, but also by visitors. There are requirements for premises leased as a pharmacy. The minimum sales area is not less than 12 square meters.

• It is better that the institution is located on the first floor.
• Walls and floors should be made of materials that can be easily disinfected and cleaned frequently.
• Bars can be installed on windows for security purposes.

The property does not meet the requirements in urgent need of repair.

Employees should not be infringed on their rights, it is necessary to allocate a rest room, a dressing room, and a separate office for the manager.

The room must have a stable water supply, sewerage, ventilation, air conditioning. Set up comfortable benches where visitors can wait in line. Make sure that it is easy for people with disabilities to come to your establishment.

Equipment

The cost of equipment takes up the lion's share of capital. No pharmacy can do without glazed shelves for displaying medicines and storage cabinets. Take care of the convenience of employees, purchase tables, chairs, computers and stationery.

A metal safe is required, it stores poisonous and narcotic substances. Kiosks do not need a safe, they do not have the appropriate license to sell such substances. A pharmacy cannot do without a cash register.

To purchase or order: a showcase-cash, a refrigerated cabinet, providing the appropriate temperature. In addition to all of the above, the item provides for a prescription counter, work tables, cabinets for staff.

Staff

The profitability of the enterprise depends on the staff. Employees must have the skills and relevant knowledge. A pharmacist must have a specialized secondary education; an employee without a higher specialized education is not a pharmacist. Regardless of the position, employees must be responsible for the performance of their duties, showing communication skills and, if necessary, patience.

Even if the owner does not have a pharmaceutical education, the staff must have it. Cashiers should offer similar products if what the customer is asking for is not available. Pharmacy employees work in gowns, hats, and, if necessary, with a protective gauze bandage on their faces. You can not leave the room in overalls. Every pharmacy worker should have a medical book.

Documentation

To open this business with or without a pharmaceutical education, you will have to draw up a list of important documents. You should start your adventures in various instances with the tax office. When renting a room, you need to conclude an agreement, which should be approved at the medical association, and then at the department of the state property fund. Without permission from the SES, the business will not go far.

A license for the retail sale of medicinal products is required and can be obtained from the Department of Safety Control. When concluding a contract for a pharmacy, the document is drawn up with a medical institution.

The advantage of the case is the long shelf life of drugs.

Government agencies and medical institutions are strictly related to pharmacies. The system of legislation is on guard of order and punishes for low-quality goods and unscrupulous service.

Advertising

• The presence of a logo and corporate identity.
• Website updated regularly.
• Special offers and promotions.
• Participation in charitable organizations.

Approximate costs

How profitable is it to open a pharmacy, in terms of savings? So, approximate calculations for opening such a popular business.

• The purchase of furniture and other equipment will cost 120-150 thousand rubles.
• Repair 50-60 thousand rubles.
• Illuminated sign 10-12 thousand rubles, but this is not the limit.
• Permits 30-40 thousand rubles.
• Installation of security and fire alarms 30-40 thousand rubles. Initially, you will have to spend about 240-300 thousand.

A financial contribution will have to be made every month. It means:

• Rent about 15 thousand rubles.
• Payment to employees of 50-60 thousand rubles.
• Advertising will cost 5 thousand rubles.

A well-chosen location can serve 100 people a day. In six months, monthly income will amount to 350-400 thousand rubles. 30-40% profitability will allow you to recoup all costs in a year.

Range selection

Do research, find out what medicines consumers need. Collaboration with hospitals will help answer many questions. You should not be limited to medicines, you can sell cosmetics, baby food, diagnostic devices and much more.

Additional income can be obtained from the sale of thermometers, blood pressure monitors and orthopedic products. Drug suppliers prefer to work with pharmacy chain owners. You can try to negotiate or team up with the owners of other establishments and make purchases all together. The range should be regularly expanded.

In pharmacies, you need to arrange the goods in a special order, study the rules for arranging medicines on display cases and racks.

Keep track of sold medicines and order new ones as needed. Potential buyers will easily go over to your competitors if they don't get what they came for.

Knowledgeable people who have long delved into all the intricacies of running a pharmacy business share their experience.

• It is not necessary to buy furniture and accessories, it can be made to order.
• The attention of the buyer will not be dissipated if the showcases are placed along the walls.
• Choose durable shelving for products.
• The main secret of increasing turnover is the location of expensive drugs. Usually they are placed at eye level of the buyer.
• There is a seasonal factor in the opening of a pharmacy. In summer, there is a relative calm, the peak falls in the period from October to April. The organization of such a profitable business should be done in the summer so that the opening of the pharmacy falls in the fall.

This type of entrepreneurial activity, like a pharmacy, will always be popular, because people need medicines even more than food. Statistics show that the right organization contributes to attracting profit after only six months.

Experts predict that in a few years the competition in this business will become fiercer. If possible, open a pharmacy in the region, and not in a big city. A ready-made well-established business can always be sold at a bargain price, so develop, create new enterprises and do not stop there.

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