How to measure retail space for UTII. What is considered retail space under UTII?

home

CCTV

In our practice, we use floating rather than strictly regulated prices for the provision of accounting services. First of all, we focus on the client’s business: the number of transactions, acts, invoices and payment orders, as well as other documents. We also look at what taxation system is used. Based on this, we determine the cost of our services by the number of operations. We do not use the labor method because we understand that our client pays only for real work, not for rest or time. The cost of accounting services for our clients may be different in different months, that is, if the client has a decreased number of transactions in one month (not better times, seasonality, etc.), then we will not charge the full price. Just as no two companies are alike, we don’t like templates.

We approach each client individually - this is the main principle of our work! We offer our clients only best solutions, tested by practice and time.

Operational support

“A bad question is one that is not asked”

Folk wisdom

We provide all clients who have entered into an agreement with us for accounting (legal) services ANY FREE operational consultation on ANY QUESTION within accounting and legal services. You can be sure that we can prepare an answer to your question as quickly as possible. short time. You can always use available means connections:

Support hotline - 89060313242, 89157109500;

Form feedback Online.

Personal consultation – in the office.

You can also get help with a consultation in your office using the “Visiting Specialist” service.

Electronic submission of reports

At your request, you can submit reports yourself, or through our company: using a courier in paper or in electronic format. Today's technologies make it possible to submit reports electronically without leaving your chair. If previously it was necessary to print out a report in order to submit it in the inspector’s office, now everything can be done quickly: via the Internet, by pressing a few buttons. We work with the largest Russian company"Tensor", which provides a comprehensive program " SBS++ Electronic reporting" The program uploads reports electronically to all necessary authorities - the Federal Tax Service, the Pension Fund of the Russian Federation, the Social Insurance Fund, Rosstat, etc., when needed.

The procedure for submitting electronic reporting is as follows: the taxpayer sends the prepared reporting through a telecom operator to the tax office (as well as to the Pension Fund of Russia, Rosstat or the Social Insurance Fund). Documents are signed with an electronic digital signature, which is analogous to a handwritten one. The taxpayer receives confirmation that the reports have been delivered to the inspectorate. This confirmation has legal force, and the time the inspection receives the report is the time it is submitted.

The main advantages of submitting reports electronically through “SbiS++ Electronic Reporting”:

If you submit reports yourself, then you do not need to stand in queues of the Federal Tax Service/PFR/FSS;
You can send documents to various authorities at least 24 hours a day, without leaving your workplace;
Speed of sending – electronic reporting is sent on average in 5 minutes;
You do not need to come/sign reports, we will do this using the program, and you will save time;
The built-in security system guarantees protection against unauthorized access.

You can find out more about the work of the SBS++ Electronic Reporting program on the company’s website - http://sbis.ru/ . You can also consult our specialists by calling 89060313242.

All necessary work We take care of setting up and automating the unloading processes. All you need to do is agree to work according to this scheme.

Remote accounting

We offer you remote accounting operations on outsourcing terms. Yes, we are not in your office from 9.00 to 18.00, but this does not mean that we do not complete the work on time. We guarantee you high-quality provision of all necessary services within the framework of an accounting service agreement. Consultations for you are free! Of course, you can hire an accountant and add him to your staff, but today this scheme (especially in accounting) is not as effective as before.

Advantages of remote accounting outsourcing today are obvious:

You pay only for the amount of work actually performed without paying for the labor costs of a full-time employee. Principle: done and received.
You do not bear the costs associated with personnel records;
There are no costs associated with organizing a workplacefor a full-time employee (computer, furniture, software) ;
Savings on accounting programs and updates(“1C” is today expensive pleasure);
Costs for the services of an accounting firm can be written off as expenses.and reduce the tax base (this is relevant if you have a simplified tax system of 15% or a special tax system);
The cost of accounting services is lower,than the salary of a full-time specialist (on average 5-10% in the market);
The accounting company has “diverse” clientsV different areas activities - construction, wholesale and retail trade, services, non-profit organizations, etc.

Remote accounting is carried out by us under a contract. If necessary, we come to your office to sign all necessary documents. Submission of reports and bookkeeping takes place in accordance with the current legislation of the Russian Federation, PBU and other regulatory documentation. Each client is listed in the 1C database; if necessary, we transfer to you all the data that interests you.

Working with us remotely is easy and relaxed!

Visiting specialist

Service " Incoming accountant" is ideal solution for companies with a modest staff and little paperwork. The main clients of this service are individual entrepreneurs and small and medium-sized businesses. Large companies also use the “Coming Accountant” service from time to time. This happens when there is a need to replace a sick specialist or during maternity leave, as well as annual planned vacations or in the process of forming a staff of permanent employees.

Advantages of using the “Coming Accountant” service are that:

The visiting accountant works somewhere on the side (at home or in another office) and comes to the company when the need arises, which eliminates additional financial expenses for workplace, computer, office and other work supplies.
The relationship with the visiting accountant is determined by an agreement that reflects all important points, including payment for work. It means that no obligation to pay wages and it is possible, when calculating taxes, to accept expenses for the “Come Accountant” service to reduce the tax base.
In organizations providing such services, professional and qualified specialists work, which speaks about high quality and responsibility when performing work.
Under contract payment is for a specifically agreed amount of work, and not for “sitting” in the office, numerous “tea parties” and “smoking breaks”, which again saves the hiring company’s finances.

The above confirms that the “Come Accountant” service is one of the most affordable and in demand tax and accounting services on the market.

We offer you the service " Incoming accountant» on favorable terms. A visit to your office by our specialist is included in the cost of services for our regular clients. We can come to your office when necessary. This usually happens 1-2 times a month. We sign together Required documents, reporting, analyzing current tasks.

We also resolve the following issues at the client’s location:

maintaining the 1C 7.7, 8.2 database - any consultation on the operation of the program, reporting;
maintaining and archiving documentation for accounting purposes

For new clients, the service is paid, calculated based on labor costs in man-hours based on the work performed and consulting services provided.

If you - individual, an accountant, and you need high-quality advice on reporting issues or want to get help with working with 1C 7.7 or 8.2 programs, then our specialist can help you. Call or write to us and we will be happy to answer your questions.

sublease of non-residential premises

400 price
question

the issue is resolved

Collapse

Lawyers' answers (5)

Lawyer, Ekaterinburg

Chat

9.9 rating
expert

Igor, is the room somehow physically separated? Maybe there is some division in the contract?

Was the lawyer's response helpful? + 0 - 0

Collapse

- Lawyer, Ekaterinburg
  Chat
  - E.V. Labutina, auditor of AUDIT-Partner LLC
    When selling goods at retail for calculating UTII great value The indicator “trading place” or “sales area” is used, since the amount of tax depends on the use of a specific term. How to correctly determine the indicator so as not to violate the Tax Code and be able to protect your interests in a dispute with a tax inspector or in a legal dispute? Let's look into the situation.
    Let's separate the flies from the cutlets
    The object of taxation for the application of UTII is the imputed income of the taxpayer (clause 1 of Article 346.29 of the Tax Code of the Russian Federation). This refers to the potential income of a single tax payer, calculated taking into account a set of factors that directly influence its receipt, and used to calculate the amount of a single tax at the established rate.
    At the same time, the amount of imputed income, according to clause 2 of Art. 346.29 of the Tax Code of the Russian Federation, is calculated as the product of the basic profitability for a certain type of business activity, calculated for the tax period, and the value of the physical indicator characterizing this type of activity.
    The law establishes two indicators for the type of activity “retail trade”: “sales area (in square meters)” and “sales space”. Despite the fact that the provisions of Ch. 26.3 of the Tax Code of the Russian Federation contain detailed instructions, including conceptual apparatus, on in which cases which indicator should be used, practical use These standards clearly demonstrate that these instructions need to be improved.
    
    For example, paragraph 3 of Article 346.29 of the Tax Code of the Russian Federation divides trade into:
    Retail trade carried out through stationary retail chain facilities with trading floors;
    Retail trade carried out through stationary retail chain facilities that do not have sales floors;
    Retail trade through non-stationary retail chain facilities.
    
    As can be seen from the data given in the table above, the option of paying for a “trading space” is the most attractive.
    In order to correctly determine the physical indicator of basic profitability, it is necessary to consider in detail the concepts of Article 346.27 of the Tax Code of the Russian Federation.
    In accordance with the requirements of Art. 346.27 of the Tax Code of the Russian Federation, a retail network located in specially equipped buildings (parts thereof) and structures intended for trading is considered stationary. In other words, a stationary retail network is formed by building systems that are firmly connected by a foundation to a land plot and connected to utilities.
    A store is a specially equipped stationary building (part of it) intended for the sale of goods and provision of services to customers and provided with retail, utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale;
    
    Pavilion - a building that has a sales area and is designed for one or more workplaces;
    A kiosk is a building that does not have a sales area and is designed for one seller’s workplace.
    According to the current legislation, only those stores and pavilions whose sales area does not exceed 150 square meters can be transferred to UTII. m. In this case, the area of the trading floor is understood as the area of all premises and open areas used by the taxpayer for trade, determined on the basis of inventory and title documents, with the exception of utility, administrative and utility premises, as well as premises for receiving, storing goods and preparing them for sales that do not serve visitors. Note that this edition of Ch. 26.3 of the Tax Code of the Russian Federation - which clearly excludes utility, administrative, and storage premises from the area of the trading floor - came into force on April 1, 2005.
    However, in the text of Ch. 26.3 of the Tax Code of the Russian Federation does not specify what exactly is included in the concept of “inventory and title documents”. At the same time, both the Ministry of Finance of Russia and the Ministry of Taxes of Russia (now the Federal Tax Service of Russia) have repeatedly expressed the opinion that title and inventory documents include any documents available to the taxpayer for a stationary retail chain facility that contain the necessary information about the purpose, design features and layout of the premises such an object, as well as information confirming the right to use this object, in particular:
    
    Transfer agreement (purchase agreement) of non-residential premises;
    Technical passport for non-residential premises;
    Plans, diagrams, explications;
    Lease (sublease) agreement for non-residential premises or its part(s);
    Permission to serve visitors in an open area
    This is stated in letters of the Ministry of Finance of Russia dated December 21, 2004 No. 03–06–05–05/43 and dated May 7, 2004 No. 04–05–12/25, in letters of the Ministry of Taxes of Russia dated March 2, 2004 No. 22–2–14/ 336@ and dated 01.08.2003 No. 22–2–14/1757-AB026 and in some other clarifications of the financial and tax departments.
    Non-stationary, according to Chap. 26.3 of the Tax Code of the Russian Federation, a trading network operating on the principles of distribution and distribution trade, as well as other objects of trade organization that are not classified as a stationary trading network, are considered. For example, an open area and a tent.
    In our opinion, the issue of physical indicators must be resolved in each specific case based on the characteristics of a particular retail outlet.
    According to sub. 4 p. 2 tbsp. 346.26 of the Tax Code of the Russian Federation, when deciding on the need to apply UTII, an object directly operated by the taxpayer is considered, and when choosing a physical indicator, it is necessary to take into account the characteristics of this particular object. If the facility directly operated by the taxpayer does not have a sales area, then the “sales location” indicator should be used.
    The content of the agreement will also be of no small importance here. If the area is not defined in it, then it will be easier to prove that the tax must be paid from the retail space. In addition, the use of a particular physical indicator can be confirmed by inventory and title documents.
    
    Judicial practice is in favor of taxpayers!
    There is arbitration practice of making decisions on the issue under consideration in favor of taxpayers. For example, the Federal Antimonopoly Service of the West Siberian District, in resolution dated February 24, 2005 No. F04–495/2005 (8576-A03–19), indicated that retail space directly rented by an entrepreneur (11 and 9.5 sq. m.) does not have sales floors and correspond to the concept of “trading place”, defined by Art. 346.27 Tax Code of the Russian Federation. Since the tax authority did not provide evidence confirming the entrepreneur’s use of trading floors for retail trade, the court refused to satisfy the claims (to collect arrears on a single tax calculated based on the indicator “sales area”).
    Similar decisions were made by the same court on January 11, 2005 in case No. F04–9232/2004 (7492-A03–19) and on December 9, 2004 in case No. F04–8791/2004 (6897-A03–19).
    The courts usually justify the decision on the illegality of using the indicator “trading place” by the presence of a trading floor directly at the taxpayer. So, for example, in the resolution of the Federal Antimonopoly Service of the West Siberian District dated September 22, 2004 No. Ф04–6704/2004 (А46–4853–27), the arbitration court established that it was the area actually occupied by the entrepreneur that corresponded to the characteristics of a trading floor (it has a separate entrance, the location of the control -cash machine, seller’s workplace, stands and display cases with goods, aisles for customers). A similar decision was made by the Federal Antimonopoly Service of the Ural District (resolution No. F09–4726/04-AK dated November 30, 2004).
    
    Official letters from regulatory authorities do not contain any clear explanations on this issue. Thus, the Ministry of Finance of Russia answered a question from an entrepreneur about the applicability of the physical indicator “trading space” when renting a fenced-off retail space in a store in the form of a kiosk (i.e., without a sales area) answered very vaguely. He indicated that the indicator “trading place” should be used if the premises used for retail trade do not comply with the requirements established by Chapter. 26.3 of the Tax Code of the Russian Federation on the concept of a store (see letter dated 02.02.2005 No. 03–06–05–05/07). But what to do in the case when the premises themselves correspond to the concept of “shop”, and trade is carried out from its part, in which there is no trading floor, the Ministry of Finance did not inform.
    Another problem is the absence of Art. 346.27 of the Tax Code of the Russian Federation the very concept of “trading floor”. There is a concept of “sales area”, but it only helps to determine which premises should be excluded from the calculation (for example, warehouse, administrative, etc.) if the “sales area” indicator is used, and the answer to the question of how does not determine whether the taxpayer’s area includes a sales area.
    The wording “the area of all premises used for trade” gives tax authorities reason to believe trading floor any area used for trade in a permanent building (for example, warehouse, from which goods are sold for cash).
    The law is like a drawbar, as the court turned, so it turned out
    Some trading floor criteria are attempted to shape the courts when reviewing the materials of specific cases.
    For example, the Federal Antimonopoly Service of the North-Western District recognized that the premises used by an entrepreneur for trade have a trading floor, on the grounds that it is equipped with a counter, display cases and has a place for serving visitors (resolution dated February 14, 2005 No. A26-6098/04 –29).
    In another case, the court decided that the part of the retail premises used by the entrepreneur does not correspond to the characteristics of a trading floor, since it is designed for one sales place of the seller, it does not have a self-service area and aisle area for customers (Resolution of the Federal Antimonopoly Service of the Ural District dated December 14, 2004 No. F09-5266/ 04-AK). The same FAS in another case took advantage of the provisions of Art. 65 of the Arbitration Procedure Code of the Russian Federation on the obligation of the tax authority to prove its reasons. Since the tax authority was unable to prove the existence of a trading floor in the premises used by the taxpayer, the court recognized the use of the “trading place” indicator as lawful (Resolution of the Federal Antimonopoly Service of the Ural District dated January 18, 2005 No. F09-5871/04-AK).
    The criterion of a trading floor as a place in which there must be aisle areas for customers is also used in decisions of the Federal Antimonopoly Service of the West Siberian District (see resolutions dated January 11, 2005 No. F04-9232/2004 (7492-A03-19) and dated December 2, 2004 No. Ф04–8494/2004 (6606-А03–19)). If there are no such areas, then the use of the “trading place” indicator is considered legal.
    The labyrinths of Chapter 26.3 of the Tax Code of the Russian Federation are not for the faint of heart
    If a retail facility does not meet any of the criteria for a stationary retail chain, then it should be classified as a non-stationary retail chain facility. As follows from the definitions of Art. 346.27 of the Tax Code of the Russian Federation, only buildings (parts thereof) and structures that are specially equipped and intended for trading can be classified as a stationary retail network.
    Consequently, if a taxpayer carries out retail trade from a premises that does not meet these criteria, then, regardless of the presence (absence) of a sales area, he has the right to use the “trading place” indicator.
    Let's take a closer look at the characteristics of a stationary retail chain.
    1. The building (part of it) must be specially equipped.
    What could this mean? In our opinion, the presence of display cases, counters, shelving, refrigeration units (if necessary), etc. Equipping a room in this way is not a lot of work Therefore, this condition is true for any premises. In this case, the degree of “equipment” is determined depending on the nature of trade and the desire of the taxpayer.
    2. The building (part of it) must be intended for trading.
    By whom it is “intended”, the Tax Code does not specify. However current legislature involves mandatory cadastral and technical registration (inventory) of all real estate objects, as well as state registration of rights to real estate objects and transactions with it (Articles 1 and 2 of the Federal Law of July 21, 1997 No. 122-FZ “On state registration rights to real estate and transactions with it"). Consequently, the purpose of the property should be determined on the basis of inventory and title documents for the building (structure). Rules for maintaining the United state register rights to real estate and transactions with it, approved by Decree of the Government of the Russian Federation of February 18, 1998 No. 219, it is determined that the certificate of state registration of rights must indicate, among other things, a description of the object of right (clause 74 of the Rules).
    
    Since the description of a real estate object in the Unified State Register is made with an indication of the main purpose of the object, for example: residential, non-residential building, industrial, warehouse, commercial premises, etc. (Clause 30 of the Rules), it can be assumed that the purpose of the object will be indicated in the certificate.
    As for technical inventory documents (technical passport, explication, etc.), they indicate the purpose of the property is mandatory.
    From the above we can conclude that the purpose of real estate is always determined in advance. It cannot be changed by installing commercial equipment on the premises or by a lease agreement specifying trade as the purpose of use.
    Apparently, the Ministry of Finance was guided by similar reasoning when it answered the taxpayer’s question about the choice of a physical indicator in the case of retail trade in premises rented for these purposes in the building of the House of Communications (the type of building was determined from the documents as industrial).
    As the Ministry of Finance explained, if the title and inventory documents do not identify such premises as part of the building, specially equipped and intended for trading, then this object should be considered as an object of a non-stationary retail chain and the physical indicator “trading place” should be used to calculate UTII (see letter Ministry of Finance of Russia dated March 26, 2004 No. 04–05–12/16).
    The new position of the chief financial department is as follows.
    
    The technical passport for the premises is a document that only confirms the occupied space, but the status of the premises is determined based on the conditions of its actual use. Therefore, premises can be classified as objects of a non-stationary retail chain only if during use they do not comply with the requirements established by Chapter. 26.3 of the Tax Code of the Russian Federation to the concept of a store (see letters from the Ministry of Finance of the Russian Federation dated 08/31/2004 No. 03–06–05–05/02, dated 09/01/2004 No. 03–06–05–05/03, dated 09/06/2004 No. 03–06– 05–04/13, dated 10/15/2004 No. 03–06–05–05/11).
    However, the criterion “intended for trade” is also present in the definition of a store given in Art. 346.27 Tax Code of the Russian Federation. Therefore, determining the status of a premises only based on the conditions of its use is contrary to the Tax Code of the Russian Federation.
    Let us note that “imputers” who use the “trading place” indicator when trading from a non-stationary trading network have the right to refer to the above letter of the Ministry of Finance of the Russian Federation dated March 26, 2004 No. 04–05–12/16 (containing a more favorable position for taxpayers). According to sub. 3 p. 1 art. 111 of the Tax Code of the Russian Federation, compliance with written explanations of the Ministry of Finance is a circumstance that relieves the taxpayer from tax liability. So, at least this letter will exempt you from a fine, but the additional assessment of taxes and penalties depends on what the position of the courts will be.
    If, nevertheless, we are guided by the new position of the Russian Ministry of Finance on this issue, then the choice of a physical indicator when trading from a premises not intended for these purposes should be made based on other characteristics of the store:
    
    The premises must be specially equipped for the sale of goods and provision of services to customers;
    The premises must be provided with retail, utility, administrative and amenity premises, as well as premises for receiving, storing and preparing goods for sale.
    In addition, as follows from the definition of “stationary retail chain,” the premises must have a sales area.
    In our opinion, even if we proceed from this interpretation of this issue by the Ministry of Finance, then single tax when trading from an office, it is still necessary to calculate using the “trading location” indicator. As for trading from a warehouse or from other premises that are not intended for trade according to documents, it all depends on how well these premises correspond to the characteristics of a store.
    Definition of the concept of “trading place” in Art. 346.27 of the Tax Code of the Russian Federation is (a place used for making purchase and sale transactions). However, it is formulated in such a way that it gives rise to different interpretations.
    Let's start with the fact that a transaction is an institution of civil law. According to paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, institutions, concepts and terms of civil, family and other branches of legislation of the Russian Federation, used in the Tax Code of the Russian Federation, are applied in the meaning in which they are used in these branches of legislation, unless otherwise provided by the Tax Code of the Russian Federation.
    Under a purchase and sale transaction (or rather, under an agreement), one party (the seller) undertakes to transfer the property into ownership of the other party (the buyer), and the buyer undertakes to accept this thing and pay a certain monetary price for it (clause 1 of Article 454 of the Civil Code of the Russian Federation ).
    
    Place of transaction civil law doesn't define it at all. Speaking about the place of the transaction, the author this definition, apparently meant the place where the parties fulfill their obligations under the contract. Since purchase and sale is carried out in cash, the place of performance of obligations under the contract should be considered the seller’s point of sale.
    The question arises: how to calculate the number of retail spaces? If one entrepreneur works in his own kiosk, then everything is obvious. And if three employees work behind three counters, and money makes its way through one cash machine? What is considered the place of transaction - the cash register or the counter? At the cash register, the buyer performs his responsibilities for the transaction, and at the counter, the seller.
    The practical interpretation of this definition, in our opinion, is that a trading place is a seller’s workplace. Although another point of view is also possible.
    Another problem with retail space is that property owners often use the wording “retail space” in the lease agreement to their understanding, thus denoting a dedicated retail location in a market or other retail facility. And the tax authorities, having seen such an agreement, draw conclusions on the number of retail locations based on it.
    For example, the Federal Antimonopoly Service of the Central District considered a situation where an individual entrepreneur who rented a trade counter paid rent in accordance with the contract for two standard retail spaces (since this counter, according to the calculations of the market administration, allowed the work of two sellers). But the entrepreneur worked alone, so he calculated UTII as for one trading place.
    
    Guided by the lease agreement, the tax authority demanded that the taxpayer pay additional UTII, but the court supported the entrepreneur. As the FAS indicated, in in this case the amount of payment collected from the tenant for the use of the retail space of one counter cannot serve as a determining indicator of the number of retail spaces that are subject to UTII taxation (see resolution No. A54-1153/04-C2 dated 05.08.2004).
    Similar decisions were made by the FAS of the Volga District (see resolutions dated December 9, 2004 No. A12-19074/04-S25 and dated April 25, 2002 No. A06-1376u-19k/01).
    Changes to UTII coming into force on January 1, 2006.
    Federal Law No. 101-FZ of July 21, 2005 expanded the types of business activities that are transferred to the payment of UTII.
    At the same time, again, clause 2.1 of Art. 346.26 of the Tax Code of the Russian Federation indicates that if the types of activities named in this article are carried out within the framework of a simple partnership agreement (agreement on joint activities), then they cannot be transferred to UTII.
    But controversial issues between UTII payers and tax authorities in part:
    Calculation of area when deciding on the transition of retail trade enterprises and Catering on UTII, that is, the area is determined separately for each object;
    Definitions of the concept of retail trade: entrepreneurial activity related to the trade of goods (including in cash, as well as using payment cards), based on purchase and sale agreements;
    Taxation of motor transport organizations that provide services for the transportation of passengers and goods. Motor transport organizations can switch to UTII if they own by right of ownership or other right (use, possession and/or disposal) no more than 20 vehicles;
    
    Definitions of public catering services: these include the production of culinary products and confectionery products, the creation of conditions for the consumption and sale of industrial products, purchased goods, as well as leisure activities;
    Transfer to UTII for public catering organizations that do not have a hall to serve visitors.
    From 01/01/2006, owners of kiosks, tents, vending machines and other similar facilities providing public catering services will pay UTII.
    Law No. 101-FZ of July 21, 2005 separately introduced organizations that place advertisements on vehicles that include freight and cars organizations, as well as public transport (buses, trams, trolleybuses), water transport(river boats) and even trailers, semi-trailers, trailers. In this case, the place for placing information or installed advertising boards, signs and electronic displays is the roof and side surfaces of bodies, and the basic profitability from each vehicle- 10 thousand rubles.
    
    www.law-russia.ru
    
    We represent interests in any Moscow tax office in passing on-site and desk audits. We justify complex cases to tax authorities. If we undertake it, we guarantee results.
    
    Changes and features of salary reporting in 2019. New in the calculation and taxation of wages and benefits.
    
    “Imputed” tax has a special calculation procedure. It doesn’t matter whether your business will bring profit or not - this will not affect the tax base in any way, because what is important here is not the real, but the estimated, “imputed” income. The calculation is made based on physical indicators and basic profitability, already defined for each type of activity in Article 346.29 of the Tax Code of the Russian Federation.
    
    We will tell you in more detail for UTII payers how to calculate imputed income and tax using the example of certain types of business activities. The article will also be of interest to those who are involved in retail trade or cargo transportation and plans or is already working on an “imputed” tax regime.
    
    An example of how to calculate UTII
    
    To understand the procedure for forming the tax base on the “imputation”, let’s look at an example of how to calculate UTII for an individual entrepreneur engaged in vehicle maintenance.
    
    So, the individual entrepreneur employed 2 people in July and August, and since September the number of hired workers has increased to 3 people.
    
    From the table in paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation we take the following data:
    
    Basic yield (BR) activities for the provision of repair, maintenance and washing services for vehicles - 12,000 rubles. per month. In turn, the DB indicator must be multiplied by two coefficients:
    
    K1, which changes every year, and in 2016 is equal to 1.798;
    
    K2– its value is set by local authorities in the range from 0.005 to 1. Conventionally, we take the value of K2 equal to 1.
    
    Physical indicator (PF)– in our case, this is the number of employees, taking into account the individual entrepreneur himself. We take into account average number all employees, including civil contracts. This indicator changed in our example, so we apply the rule of clause 9 of Art. 346.29 Tax Code: if the PF changed during the tax period, then the change must be taken into account from the beginning of the month in which it occurred. We get the following numbers by month:
    
    July ( FP1) – 3 people, August ( FP2) – 3 people, September ( FP3) - 4 people.
    
    How is it calculated imputed income(VD) for the quarter is clearly seen from the following formula:
    
    VD = BD x K1 x K2 x (FP1+FP2+FP3)
    
    VD = 12,000 rub. x 1,798 x 1 x (3 people + 3 people + 4 people) = 215,760 rub.
    
    Let's multiply the income tax by the rate of 15% (in the regions the tax rate may be reduced) and get the tax amount:
    
    UTII = VD x 15% = 215,760 rubles. x 15% = 32,364 rub.
    
    The tax obtained during the calculation can be reduced by applying the tax deductions specified in paragraph 2 of Art. 346.32 of the Tax Code of the Russian Federation: individual entrepreneurs without employees reduce the tax by the amount of fixed contributions “for themselves”, employers can deduct up to half of the tax amount from contributions paid to funds for employees, sick leave for the first 3 days of illness and from insurance premiums under voluntary insurance contracts for employees .
    
    Formula for calculating UTII for retail trade
    
    UTII can be applied to retail trade if the sales area of the store where it is carried out has an area of no more than 150 square meters. m, or if trade is carried out without a trading floor or non-stationary (clauses 6 and 7, clause 2, article 346.26 of the Tax Code of the Russian Federation). Sales of goods through vending machines also apply to retail trade (Article 346.27 of the Tax Code of the Russian Federation).
    
    Used for trading activities The formula for calculating tax is standard and no different from what we discussed above, but the conditions under which trading is conducted determines which physical indicator (PI) we will use when calculating imputed income (II).
    
    Stationary retail trade through trading floors. To calculate UTII, the sales floor area in square meters is used as a physical indicator, and the basic income is 1,800 rubles. per sq. m per month.
    
    Retailin premises without a sales area and in non-stationary objects:
    - If the area of the retail space is no more than 5 sq. m – 9000 rub. basic profitability per month is multiplied by the number of retail locations;
    - If the area of the retail space is more than 5 sq. m – income 1800 rub. per month multiplied by the area of the retail space in sq. meters.
    Delivery and distribution retail trade. To calculate the UTII tax, a basic income of 4,500 rubles is used. per month, and as a physical indicator - the number of employees plus the individual entrepreneur himself.
    
    Sales through vending machines. Basic income 4500 rub. per month multiplied by the number of vending machines.
    Let’s say that in the 3rd quarter an individual entrepreneur conducts retail trade on UTII in a store with an area of 20 sq.m., and has one retail space in the market with an area of 4 sq.m. m and one retail space with an area of 6 sq. m in a shopping complex. The calculation of the “imputed” tax in our example needs to be done for three types of retail trade:
    1. The store has a sales area, which means the financial indicator (FP) in each month is 20 sq. m, and the basic yield (BD) is 1800 rubles. per sq. m per month:
    VD = 1,800 rub. x 1,798 x 1 x (20 sq. m + 20 sq. m + 20 sq. m) = 194,184 rub.
    
    UTII = 194,184 rubles. x 15% = 29,128 rub.
    1. The retail space in the market has an area of less than 5 sq.m., which means the DB will be 9,000 rubles. per one trading place (FP):
    VD = 9,000 rub. x 1,798 x 1 x (1 place + 1 place + 1 place) = 48,546 rub.
    
    UTII = 48,546 rubles. x 15% = 7,282 rub.
    1. In the shopping complex, the individual entrepreneur occupies 6 square meters. m of area that is not a retail space. DB of places exceeding 5 sq.m - 1,800 rubles. per sq. m per month:
    VD = 1,800 rub. x 1,798 x 1 x (6 sq. m + 6 sq. m + 6 sq. m) = 58,255 rub.
    
    UTII = 58,255 rub. x 15% = 8,738 rub.
    
    Total tax amount for the 3rd quarter:
    
    UTII = 29,128 rub. + 7,282 rub. + 8,738 rub. = 45,148 rub.
    Calculation of UTII for cargo transportation
    
    The condition for applying the “imputation” for freight transportation is that the taxpayer owns or owns no more than 20 units of the relevant vehicles. At more The TS “imputed” regime cannot be applied. When calculating the UTII tax on cargo transportation in 2016, we take into account motor vehicles that generate income and are directly used in “imputed” activities (clause 5, clause 2, article 346.26 of the Tax Code of the Russian Federation, letter of the Federal Tax Service dated June 10, 2016 No. SD-4-3 /10366).
    
    Not only the possibility of applying UTII, but also the amount of tax depends on the correct determination of the number of cars, since this is also a physical indicator for calculating imputed income. The total number of vehicles includes vehicles for transporting goods (excluding trailers), owned, and also received under rental and leasing agreements. At the same time, to calculate the physical indicator, cars under repair are not taken into account, which must be confirmed with documents - reports, defective statements, etc. If a vehicle used for the transportation of goods was sold in the reporting period, then when calculating the tax it is not included in the month of sale, but is taken into account only in those months when it was actually used.
    
    Let's consider how to calculate UTII for the 3rd quarter for an entrepreneur who has 10 trucks for cargo transportation services, including one vehicle that was sold in August, and one of them was under repair in September, which is confirmed by the act and the defective statement.
    
    Physical indicators (PI) by month will be as follows:
    
    July (FP1) - 10 cars, August (FP2) - 9 cars, September (FP3) - 8 cars.
    
    The basic profitability (BR) for cargo transportation is 6,000 rubles per month for each vehicle.
    
    We apply the standard UTII formula to calculate imputed income (ID):
    
    VD = 6,000 rub. x 1.798 x 1 x (10 + 9 + 8) = 291,276 rub.
    
    We calculate the tax:
    
    UTII = 291,276 rubles. x 15% = 43,691 rub.
    
    One of the most popular types of small business in our country is retail trade. At the same time, each business entity is free to choose the most acceptable tax deduction system. One of the most convenient special regimes is the tax on imputed income. According to the Tax Code of the Russian Federation (Chapter 26.3), small businesses are allowed to use UTII for retail trade. This is acceptable if this tax is imposed in your region in relation to this type of activity. What changes to UTII in retail trade occurred in 2018? Which last news about this special regime? How can an individual entrepreneur on UTII work in retail?
    Who can use
    Payment of UTII from retail trade in 2018 is acceptable if 2 criteria are met:
    1. introduction of this special regime in relation to retail sales in a specific constituent entity of the Russian Federation;
    2. business compliance with certain parameters.
    Under the necessary conditions To work on UTII, not only the organizational and legal structure of the enterprise is subject to, but also the number of employees (up to 100 people).
    Types of retail sales
    In the Tax Code of our country, the term “retail trade” on UTII is fixed in Article 346.27 (paragraph 12).
    Retail trade according to the Tax Code of the Russian Federation (subclauses 6 and 7 of clause 2 of article 346.26) is classified into several types:
    - by using large facilities whose trading area is no more than 150 square meters. m each (pavilions, shops);
    - through objects that do not have retail space, since they are very small;
    - sales of products by delivery or manual distribution.
    Working on an imputed basis makes sense if retail sales serve as an activity for the enterprise that is aimed at regularly generating income. At the same time, for each buyer there are all the signs of a retail purchase and sale agreement (Article 492 of the Civil Code of the Russian Federation).
    Please note: retail trade and UTII are not compatible with supply contracts (including for the needs of the state, municipal authorities). At the same time, you can calmly interact with legal entities and individual entrepreneurs: the law does not oblige you to monitor for what purposes they purchase this or that product. In addition, in 2017 you can still work on imputation without a cash register.
    Method of payment to clients – cash/non-cash/mixed type of payment/using plastic card- has no effect on use of UTII(paragraph 12 of article 346.27 of the Tax Code of the Russian Federation).
    What is a shopping area
    The term “sales area” in retail trade on UTII includes only:
    - location of cash registers, display cases and refrigerators;
    - a place that is used for the work of the seller and for making purchases by customers.
    In fact, the exact value of the footage, on which the amount of the imputed tax depends, is calculated on the basis of the information specified in the title documents. Usually this:
    - premises rental agreement;
    - BTI papers (inventory diagrams, etc.).
    Please note: some types of premises are never classified as retail, and therefore are not taken into account when determining the area for UTII purposes. In particular, these are:
    - household and utility rooms;
    - premises for employees;
    - space allocated for storage.
    Businessmen on imputation
    The overwhelming number of individual businessmen pay UTII from retail trade through their mini-retail outlets. As a rule, they do not have the financial resources to maintain significant retail space.
    The classification of such outlets is quite diverse. It can be:
    - tents at fairs;
    - points in shopping centers;
    - vending machines;
    - stalls;
    - trade trailers;
    - hand carts, trays, etc.
    When calculating UTII from the listed objects, the following criteria are used (see table).
    What's new: UTII in retail trade 2018
    New coefficient K1
    An important change to the UTII since 2018 was introduced by Order No. 579 of the Ministry of Economic Development of Russia dated October 30, 2017. According to it, when calculating the tax, the basic yield in 2018 must be multiplied by the deflator index K1, which is 1.868. Let us give an example of calculating imputed tax taking into account the K1 deflator from 2018.
    Example: Lorry LLC has its own retail store with a sales area of 100 sq. m. In the city where the company conducts trade, UTII operates. The tax rate for retail trade is 15%. Guru LLC carried out imputed activities in January, February and March 2018. For calculation we take the following indicators:
    - in 2018, the new value of the deflator coefficient K1 is 1.868;
    - The value of the correction coefficient K2 was set by local authorities at 0.8.
    - the basic profitability for retail trade in the presence of trading floors is 1800 rubles/sq.m. m (table from clause 3 of Article 346.29 of the Tax Code of the Russian Federation).
    As a result, the imputed income for January – March 2018 (i.e. for the first quarter) will be:
    1800 rub./sq. m × (100 sq. m + 100 sq. m + 100 sq. m) × 0.8 × 1,868 = 806,976 rubles.
    The imputed tax itself for the first three months of 2018 with the new value of the K1 coefficient will be:
    RUB 806,976 × 15% = RUB 121,046.4
    Online cash registers
    From July 1, 2018, the majority of retail traders (in particular, individual entrepreneurs) must be prepared to work with a new type of cash register that includes an online element (Federal Law No. 290-FZ dated July 3, 2016). There are a number of exceptions.
    Thus, retail trade on UTII in remote or hard-to-reach areas is allowed without online cash registers. But “shops, pavilions, kiosks, tents, auto shops, auto shops, vans, containers and other similarly equipped retail places that provide display and safety of goods (premises and vehicles, including trailers and semi-trailers) will definitely not be able to do without them.” "
    Deduction at online cash registers
    Pleasant changes for individual entrepreneurs on UTII in 2018 were introduced by Law No. 349-FZ of November 27, 2017. He supplemented Article 346.32 of the Tax Code of the Russian Federation with clause 2.2, which allows imputation merchants to reduce tax on the costs of purchasing a cash register with an online element, which is included in a special register maintained by the Federal Tax Service of Russia. Here is the official link to it:
    The maximum deduction amount is prescribed in the Tax Code of the Russian Federation and is 18,000 rubles for one cash register. Required condition application of the deduction - registration of cash registers with the tax office in the period from 02/01/2017 to 07/01/2019.
    The situation is somewhat different with individual entrepreneurs who have hired staff and are engaged in retail trade or catering. The requirements for them are different: they can receive a deduction only if the online cash register was registered from 02/01/2017 to 07/01/2018.
    The costs of purchasing a cash register online include:
    - purchasing a device;
    - fiscal accumulator;
    - software;
    - payment for related work and services (for example, setting up a cash register, etc.).

Sections

How to measure retail space for UTII. What is considered retail space under UTII?

Operational support

Electronic submission of reports

Remote accounting

Visiting specialist

Let's separate the flies from the cutlets

Judicial practice is in favor of taxpayers!

The law is like a drawbar, as the court turned, so it turned out

The labyrinths of Chapter 26.3 of the Tax Code of the Russian Federation are not for the faint of heart

Changes to UTII coming into force on January 1, 2006.

An example of how to calculate UTII

Formula for calculating UTII for retail trade

Calculation of UTII for cargo transportation

Who can use

Types of retail sales

What is a shopping area

Businessmen on imputation

What's new: UTII in retail trade 2018

New coefficient K1

Online cash registers

Deduction at online cash registers