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Self-service coffee shop: registration, documents, OKVED, taxation

A sole proprietorship (IP) is the optimal choice if you plan to open several locations or want to work officially with shopping centers, gas stations, and suppliers. Most coffee shop owners are exactly that — sole proprietors (IP).

Self-service coffee shop: registration, documents, OKVED, taxation

Even though launching a self-service coffee shop is far simpler than a classic café (you don't need staff, sanitary-inspection approvals, or a hundred-square-meter space), this kind of business still has to be registered officially. Below, we'll work through the documents, registration, OKVED codes, and taxes.

Which legal form to choose

A coffee point can be opened by the self-employed, sole proprietors, or companies — it all depends on the scale and goals of the business.

Self-employment to start: minimal cost and simple registration

To test the format, the easiest way is to start as self-employed. Registration through the "My Tax" (Moy Nalog) app takes a few minutes — no declarations, no contributions, and no complex reporting. The tax is 4% of income when working with individuals and 6% with legal entities.

Advantages of self-employment:

no mandatory bookkeeping
no need to register a cash register (if you use online services that issue electronic receipts)
ideal for checking demand and the payback of a location

Disadvantages:

you can't hire employees — you'll have to service all the machines yourself
an income cap of 2.4 million rubles per year
not all landlords are willing to sign a contract with the self-employed
you can't use card acquiring, only card transfers or cash

A sole proprietorship (IP) as the golden mean: a balance of simplicity and capability

A sole proprietorship (IP) is the optimal choice if you plan to open several locations or want to work officially with shopping centers, gas stations, and suppliers. Most coffee shop owners are exactly that — sole proprietors (IP).

Pros:

you can hire employees to service the machines
the simplified tax system (USN) applies: 6% on income or 15% on profit, plus one declaration per year
landlords cooperate more willingly with a sole proprietor (IP) than with the self-employed, which means good, high-traffic locations become available

Cons:

mandatory insurance contributions (even with zero income)
liability for obligations with your personal assets

An LLC (OOO) for large-scale and partnership businesses

Registering the business as an LLC (OOO) makes sense if you're ready to go beyond "one machine, one owner." This could be, for example, a network of locations, a partnership, or attracting investment. Companies have more obligations: bookkeeping, reporting, charter capital — but in return you can officially split shares, hire employees, and build a business on more than just trust. 

Advantages:

liability is limited to the charter capital
shares can be distributed among partners
greater trust from counterparties and investors

Disadvantages:

harder and more expensive to register and maintain
reporting is mandatory (an LLC (OOO) usually hires an accountant)

Taxation: what's more advantageous

The tax regime is chosen based on the legal form and the expected profit.

Self-employment

Here everything is simple: the professional income tax (NPD) is 4% on sales to individuals and 6% to legal entities. The "My Tax" (Moy Nalog) app calculates and deducts the tax itself, and there's nothing extra to pay.

Sole proprietor (IP) and LLC (OOO)

Almost everyone chooses the USN — the simplified tax system. There are two options:

USN "Income" 6% — you pay on revenue, regardless of expenses (in some regions, 1–3%).  This is the optimal option for coffee shops, because there aren't that many fixed and substantial costs. 

USN "Income minus expenses" 15% — advantageous if rent, logistics, and purchasing "eat up" a significant share of revenue, which makes it less relevant for coffee points.

OKVED for a self-service coffee machine

When registering, you need to specify a business activity code (OKVED, the Russian business activity classifier); for a self-service coffee shop the main code is 56.10.1 "Activities of restaurants and cafés with full restaurant service, cafeterias, fast-food and self-service restaurants".

It's also worth adding code 56.10.21 — for food-service businesses with takeaway service, and code 56.30 — for serving beverages, which includes beverage vending machines.

What documents the self-employed will need

Here everything is simple. To get started, you need:

a passport
the "My Tax" (Moy Nalog) app — used to register the status and pay the tax

If a self-service coffee corner is to be installed in a shopping center, office, store, etc., a lease agreement will be required.

A self-employed person does not need an online cash register if payment goes through the app and customers receive electronic receipts.

For a sole proprietor (IP)

Here you need to gather more documents:

a passport
an application for registration as an entrepreneur
a receipt for payment of the state fee — currently 800 rubles
an application choosing the tax regime (for example, the simplified one — with a percentage of income)
a lease agreement for the installation site (if the location is not on your own premises)
a contract with a bank, if the machine accepts card payments
a cash register registered with the tax authority — if you work with individuals

If you plan to hire employees, you need to notify the pension fund and the social insurance fund.

For an LLC (OOO)

In this case you need to prepare:

your company's charter and the decision to establish it (or the minutes of the founding meeting)
an application for registration of a legal entity
a receipt for payment of the state fee — 4,000 rubles
confirmation of payment of the charter capital (for example, a bank statement)

After that, it's the same as for a sole proprietor (IP): lease, cash register, acquiring, choice of tax regime, and notification of the funds if there will be employees.

How to set everything up step by step

Step 1. Decide on the legal form

For a single station, self-employed status will do
For several machines, people most often register as a sole proprietor (IP)
If you're planning a network, partners, or investors, it makes sense to open a company (LLC / OOO)

Step 2. Prepare the documents

Gather everything you need for registration. 

Decide on the tax regime that suits your format. 

Choose the business activity code (OKVED) that fits trade through machines.

Step 3. Submit the documents

The self-employed register through the mobile app
Entrepreneurs and companies — through the tax authority, an MFC (multifunctional center), or online via Gosuslugi.

Step 4. Open a current account

This is mandatory for entrepreneurs and LLCs (OOO); the self-employed can work without an account, but it's more convenient with one — especially if customers will be transferring money by bank transfer.

Step 5. Install the equipment and connect payment

If the machine accepts card or cash payment, you need an online cash register with a fiscal drive. Most suppliers of coffee stations offer solutions in which the cash register and acquiring are already built in — all that's left is to register it.