The basic characteristic of retail is that it is always debited and posted at retail prices that include VAT and margin. So, if you transfer goods from wholesale to retail, then this is done with a document of intermediate storage or transfer. This document should debit the wholesale warehouse at average purchase prices and debit the retail warehouse at retail prices with VAT and margin. If the goods were sold at retail, then the retail value, VAT and margin would be discharged.

The posting would look like this:

Retail debit (directly according to purchase calculation or by transfer from the wholesale warehouse):

6630 – €1,250.00 (due) – retail value

6640 – €250.00 (asking) – VAT included

6680 – €400.00 (requests) – margin or RUC

6600 or 6590 – €600.00 (requested) – purchase value of goods

Discharge of retail sales (by sale or transfer to another warehouse):

6630 – €1,250.00 (asking) – retail value

6640 – €250.00 (due) – VAT included

6680 – €400.00 (due) – margin or RUC

7100 (in case of sale) or 6600 (in case of transfer) – €600.00 (due) – purchase value of goods

If it is sold, then it is also recorded:

€1,200 – €1,250.00 (due) – claim from the customer

2400 – 250.00 € (asking for) – obligation for VAT

7603 – €1,000.00 (claims) – proceeds from sales in the Ministry of Justice.