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Wholesale of tobacco products
Commercial activity includes buying goods for further sale regardless of whether goods are sold in an unchanged or changed (working, processing and after treatment) condition. Wholesale is purchase of goods and its further sale to traders and other sole proprietors, legal persons and other individuals who are buying for the pursuit of his trade or profession.
To perform the commercial activities all minimum technical and spatial conditions must be met, information on merchandise must be compulsory managed and opening hours must be properly fixed. When conducting activities, the trader must provide regular verification of measuring instruments - instruments that are used for the billing of its services.
Applies for SKD:
- Wholesale of tobacco products G46.350
Applicants who wish to pursue this activity must register the business activity, and have the appropriate legal status.
A trader must ensure the recording of business events regarding the condition of goods in accordance with the Slovenian Accounting Standards or International Financial Reporting Standards.
At the point of sale, the trader must provide the competent inspection authorities with the following information on the condition of goods:
- number and date of the entry document;
- name of the supplier;
- number and date of the supplier’s document;
- name, unit of measure and quantity of goods;
- the sales price of goods;
- information on changes to the sales price of goods.
A trader determines the opening times of the outlet in accordance with his or her business decision and considering the needs of consumers. The outlet must operate in accordance with the published schedule of working hours.
When determining working hours, the trader must consider the number of employees in the outlet and their rights, obligations and responsibilities arising from the employment relationship as stipulated by the act which regulates employment relationships, and the collective agreement in the field of trade in Slovenia, primarily by the provisions referring to the organisation of working hours, breaks, rests and bonuses arising from working hours which are less favourable for employees.
Dealers may not determine the opening hours of stores on Sundays and other work-free days defined by law.
Exceptions are stores with sales area of up to 200 square meters at service stations, border crossings, ports for public transport, airports, railway and bus stations and hospitals.
Exceptions also include stores with a sales area of up to 200 square meters, if work on Sundays and other work-free days defined by law in their stores is performed exclusively by a person who as a sole proprietor is a commercial activity operator or by his or her procurator or a legal representative or procurator of a legal person involved in the commercial activity.
Work on Sundays and statutory work-free days together with a sole proprietor, a sole proprietor or his or her procurator or legal representative or the procurator of a legal entity involved in a commercial activity, can also be performed by a person who may perform temporary or occasional student work in accordance with the law governing employment and unemployment insurance, and by a person who may perform temporary or occasional work in accordance with the law governing the labour market.
A schedule of working hours of the outlet must be published in a visible position near the entrance to the outlet.
Retail is performed in an outlet which consists of:
- a sales space where goods are directly sold, and/or
- an open sales space where goods are directly sold, and/or
- a warehouse where goods and packaging are stored, which is not a compulsory area of the outlet.
If another activity is pursued in the outlet, the space intended for this activity must be visibly separated from the section of the outlet intended for retail or be determined as such in the internal plan of this space. The arrangement of the outlet’s equipment must ensure the safe movement of buyers in the outlet and the safe handling of goods.
- The scales for weighing non-packaged goods must be located in the sales space in the section where the sale of non-packaged goods which must be weighed is carried out. The scales must be in compliance with metrological regulations, and suitable for the quantity and types of goods being sold. If goods are weighed together with the packaging (except paper, foil and bags used for delicacies), the scales must include the function of tare weight, which must facilitate the determination of only the actual weight of goods when establishing the price. If the scales do not have this function, the vendor must deduct the weight of the packaging from the total weight, and, when determining the price, take into account only the actual weight of the goods.
- Exterior of an outlet:
- The access to the entrance must be well organised and unobstructed.
- The façade of the outlet must include a sign in a visible space with the name of the company and place of establishment of the trader, and the potential name of the store.
- A schedule of the opening hours hours of the outlet must be located in a visible position near the entrance.
- If retail is also conducted in a suitably arranged space next to the outlet unobstructed movement must be ensured in this space.