Sales area

Retail trade is carried out through shops and pavilions. It can be transferred to the taxation system in the form of UTII only in one case. The area of ​​the sales area should not exceed 150 square meters. m for each trade organization object.

Let's turn to. The area of ​​a sales floor is the part of a store, pavilion (open area) occupied by equipment intended for displaying, demonstrating goods, conducting cash payments and servicing customers, the area of ​​cash registers and cash booths, the area service personnel, as well as the area of ​​aisles for customers. The area of ​​the trading floor also includes the rented part of the trading floor area.

The area of ​​the sales floor does not include the area of ​​utility rooms, administrative premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not provided.

The area of ​​the sales area is determined on the basis of inventory and title documents.

Such documents include any documents the taxpayer has for the object of trade organization. They contain information:

About the appointment design features and the layout of the premises of such a facility;
- about the right to use this object.

It can be non-residential premises, technical passport for non-residential premises, plans, diagrams, explications, (sublease) of non-residential premises or its part (parts), etc.

Let's look at an example.

The Den organization rents a store from an individual entrepreneur. They entered into a lease agreement.

According to the terms of this document, the total area of ​​the store is 200 square meters. m. At the same time, 50 sq. m is the sum of the areas utility rooms and warehouse, and 150 sq. m - area of ​​the trading floor.

The size of the sales area of ​​the store used by the Kniga organization for retail trade does not exceed 150 square meters. m. This confirms the lease agreement. In such a situation, the Den organization is obliged to impose UTII on retail trade activities. Of course, subject to all other conditions established by Ch. 26.3 Tax Code of the Russian Federation.

What should you do if the area of ​​your retail premises has changed during the tax period?

For example, you allocated part of the premises for additional storage, rented it out, etc. You have the right to reduce the value of the physical indicator “sales area” for calculating UTII. The new value of the indicator can be applied from the beginning of the month in which it changed. Grounds - clause 9 of Art. 346.29 Tax Code of the Russian Federation. However, this can only be done if you have the appropriate title and inventory documents. It is advisable to submit these documents along with the declaration. Moreover, in this case, the title document (manager’s order to change the purpose of the premises, lease agreement, etc.) must be supplemented with an inventory document (explication or BTI certificate). About this - letter of the Ministry of Finance of Russia No. 03-11-04/3/411.

Is it possible to calculate the area of ​​a retail space only based on the data in the lease agreement?

Title documents are not enough to reliably determine the area of ​​a sales area. For this purpose, both a lease agreement for non-residential premises and inventory documents are used, including an explication issued by the BTI (Letter of the Ministry of Finance of Russia N 03-11-05/10).

If done, do I need to take any action?

If you have remodeled, you must conduct an unscheduled technical inventory. This obligation arises from the provisions of the Regulations on State Technical Accounting and Technical Inventory in Russian Federation objects capital construction, approved by Decree of the Government of the Russian Federation N 921 (see Letter of the Ministry of Finance of Russia N 03-11-05/17).

That is, inventory documents must always correspond to the actual state of things. We recommend that inventory documents be reissued in a timely manner so that the actual area of ​​the sales area corresponds to the BTI data. Also monitor the compliance of these title and inventory documents.

What is meant by trading place

A trading place is a place used to carry out retail purchase and sale transactions. Retail locations include:

Buildings, structures, structures (parts thereof) and (or) land plots used for retail purchase and sale transactions;
- retail trade facilities that do not have sales areas (tents, stalls, kiosks, boxes, containers and other facilities, including those located in buildings, structures and structures);
- counters, tables, trays (including those located on land plots);
- land plots used to accommodate retail trade facilities that do not have sales floors, counters, tables, trays and other facilities.

Retail space area

How to determine the area of ​​a retail space in relation to retail trade? It is possible on the basis of various inventory documents (technical documentation for the trade object, explication, plan, etc.).

Along with inventory documents, the basis for determining the area of ​​a retail space may be documents of title (including a lease (sublease) agreement for a retail space).

In the current edition of Ch. 26.3 of the Tax Code of the Russian Federation there is no rule that the area of ​​a retail space does not include areas intended for receiving, storing goods, preparing them for sale, and other similar areas. This rule is established only in relation to trade through shops and pavilions (paragraph 22, article 346.27 of the Tax Code of the Russian Federation).

Therefore, the area of ​​the place where you store the goods or carry out their pre-sale preparation, as well as the space for customers to pass through, will have to be taken into account when calculating UTII (see, for example, Letter of the Ministry of Finance of Russia N 03-11-05/67). For example, the Den organization rents premises with a total area of ​​35 square meters. m at the indoor construction market. In this room, the organization simultaneously stores goods purchased in bulk and sells them at retail. There is a special counter at the entrance to the premises. Behind him, a representative of the Den organization pays the customers and hands out the packaged goods. The area where payments are made and goods are issued is 5.8 square meters. m.

Despite the fact that most of the area of ​​the rented premises is used for storing goods, the area of ​​the retail space will be 35 sq. m. m.

Area less than 5 sq.m.

If the area of ​​the retail space through which trade is carried out is less than or equal to 5 square meters. m, then you must use the physical indicator “sales location”. The basic profitability per unit of physical indicator per month in this case will be 9,000 rubles.

Area more than 5 sq.m.

The area of ​​the retail space through which trade is carried out is more than 5 square meters. m. The physical indicator for retail trade will be “the area of ​​the retail space (in square meters)".

The basic profitability per unit of physical indicator per month in this case will be 1800 rubles.

If an individual entrepreneur plans to engage in retail trade, one of the most convenient tax regimes for him will be UTII. This mode allows you to conduct business without using cash register equipment, without maintaining financial statements. Be sure to check out. It exempts you from paying personal income tax and VAT. To switch to UTII, you need to take into account the following requirements:

• the number of employees hired by the individual entrepreneur should not exceed 100 people;
• The maximum permitted area of ​​the sales area is 150 square meters. m.

A businessman using UTII pays the state 15% of the income imputed to him. Imputed income for retail trade is calculated taking into account retail space, basic profitability and special coefficients.

First of all, let’s look at what is included in the concept of “retail space”:

• part of the room on which shelving, counters and display cases for displaying goods are located;
• space for customer service (passages, sales desks, etc.);
• part of the premises intended for settlements with customers.

Important: utility, administrative and warehouse premises do not belong to retail space and are not taken into account when paying the single tax.

In order to calculate the tax that an individual entrepreneur needs to pay on retail space, you also need to know the basic profitability and coefficients K1 (deflator coefficient) and K2 (adjustment coefficient). These indicators can always be clarified on the official website of the Federal Tax Service. For retail trade in 2016, the basic profitability is set at 1,800 rubles per month, the K1 indicator is 1.798. As for the adjustment coefficient, its value is set by municipal authorities for each specific region, and it can be no less than 0.005 and no more than 1. For the convenience of calculating the tax base, you can apply a special formula,

Substituting known data into the formula, we obtain the same imputed income (tax base), from which we then transfer 15% as UTII to the state treasury.

Important: an individual entrepreneur who uses UTII can legally take advantage of a tax deduction. The tax amount can be reduced by the amount of insurance contributions that the individual entrepreneur pays for his employees. The deduction cannot be more than 50% of UTII.

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Retail tax for individual entrepreneurs

In addition to UTII, entrepreneurs working in retail trade can use other tax regimes. Most often, individual entrepreneurs give preference to the simplified tax system. There are reasons for this: a less cumbersome reporting system compared to OSN and a smaller tax amount. There are 2 taxation options when using the simplified tax system:

• the object is the income of an individual entrepreneur and is taxed at a rate of 6%;
• the object is the profit of the individual entrepreneur, the rate is 15%.

For those entrepreneurs whose expenses are not too high (not exceeding 60%), the best solution would be to choose the first option. However, in retail trade, the percentage of expenses is usually quite high, so individual entrepreneurs more often resort to the “Income-Expenses” simplified tax system. Accordingly, the tax paid by individual entrepreneurs on retail trade is in this case is 15% of his profit.

It is important to understand that everything existing expenses must be documented, in other words, proven. There is a unified system for this.

Individual entrepreneur sales tax in 2016

In 2014, the Minister of Finance of the Russian Federation came up with the idea of ​​returning the long-forgotten sales tax. The purpose of the bill he introduced was additional funding for the regions, because A. Siluanov proposed granting the right to establish a sales tax to the regional authorities. It was assumed that already in 2015, with a tax rate of 3%, it could bring the regions up to 200 billion rubles. But the government abandoned this idea, justifying the refusal by the inevitability of entrepreneurs going into the shadows, cutting costs and, ultimately, rising prices. The bill was rejected. Thus, individual entrepreneurs do not have to pay sales tax in 2016.

What taxes does an individual entrepreneur engaged in wholesale trade pay?

There are often entrepreneurs who, along with retail trade, sell goods and wholesale, or are exclusively engaged in wholesale trade y. In this case it would be preferable general system taxation. It's all about VAT. Most companies cooperating with wholesalers pay this tax. They have the opportunity to reduce their VAT by “ input VAT”, which they pay when purchasing goods from a wholesaler. Accordingly, if an individual entrepreneur engaged in wholesale trade applies one of the special tax regimes and is not a VAT payer, he may lose many clients.

If an individual entrepreneur engaged in wholesale trade , runs on OSN, then it:

• Personal income tax, amounting to 13% of the income that the business brings to him;
• VAT in the amount of 18% (in 2015 this value remained unchanged);
• property tax.

In addition, if an individual entrepreneur is an employer, then he is obliged to withhold and pay personal income tax to the treasury from the salaries of his employees.

To summarize, I would like to emphasize that there is no universal tax regime that would suit absolutely everyone. What is profitable and convenient for some businesses may not be acceptable for others. To choose for your business suitable option, you need to carefully analyze all aspects of your activities. A correctly chosen tax system will help an individual entrepreneur who is engaged in trade to optimize their expenses.

N.G. Bugaeva, economist

Substitution of concepts, or How to correctly calculate UTII in retail trade

How to distinguish a trading floor from a retail space and how to determine their area

Apparently, no one is going to “liquidate imputed people as a class” in the near future. This means that questions regarding the calculation of UTII are still relevant.

Many of the imputators are engaged in retail trade. AND single tax calculated on the basis of such physical indicators as the area of ​​the sales floor, the trading place or the area of ​​trading places and clause 3 art. 346.29 Tax Code of the Russian Federation. But it is not always easy for an accountant to determine what status a retail facility has and, accordingly, what physical indicator should be used for calculation. Let's try to be clear.

Is the purpose of the premises for “imputed” trade important?

First, you need to figure out where you can organize the sale of goods at retail in order to safely apply UTII.

If trade is carried out through a stationary retail chain facility with a sales area of ​​no more than 150 square meters. m, then UTII is calculated based on the physical indicator "sales area". If there is no trading floor, then you need to use either the indicator "trading place" if its area does not exceed 5 square meters. m, or - "shopping area" if its area exceeds 5 square meters. m.

Retail trade is transferred to imputation if it is conducted through stationary retail facilities and subp. 6, 7 p. 2 art. 346.26 Tax Code of the Russian Federation. These, in turn, include buildings (structures, premises, etc.), intended or used for commercial activities Art. 346.27 Tax Code of the Russian Federation. The purpose of the premises is indicated in the title and/or inventory documents. These include a purchase and sale or lease agreement, a technical passport, plans, diagrams, and explications.

It would seem that the words "used For trading activities» allow the use of imputation when trading in any objects, even those that are not trading for their intended purpose. For example, in a room located in a warehouse or industrial area. And the Ministry of Finance indicated in one of its letters that the purpose of the premises must be determined not only by documents, but also by fact: how it is actually used Letter of the Ministry of Finance dated April 30, 2009 No. 03-11-06/3/113. However, in a later clarification, the financiers made it clear that the sale of goods in the office is not transferred to UTII Letter of the Ministry of Finance dated January 23, 2012 No. 03-11-06/3/2.

There are also two decisions of the Supreme Arbitration Court, in which the court considered the use of imputation unlawful due to the fact that the goods were sold in premises not intended for this purpose: in the first case - in an administrative office building, in the second - in a production workshop Resolutions of the Presidium of the Supreme Arbitration Court dated November 1, 2011 No. 3312/11, dated February 15, 2011 No. 12364/10.

CONCLUSION

Tax authorities do not use such an argument as “inconsistency with the purpose of the premises” in courts. And if they refer to him, then, as a rule, he is not the first on the list of complaints. But it is absolutely safe to use imputation only when selling goods in designated places.

How to determine the area of ​​a sales area

In most letters, regulatory authorities, quoting the Tax Code, say that the area of ​​the sales floor is determined according to inventory and title documents Letters of the Ministry of Finance dated November 15, 2011 No. 03-11-11/284, dated September 26, 2011 No. 03-11-11/243. A similar situation, by the way, is with the area of ​​retail space and Letter of the Ministry of Finance dated December 15, 2009 No. 03-11-06/3/289.

Often, disputes between tax authorities and entrepreneurs arise due to the fact that the documents indicate one area of ​​the hall, but another, usually smaller, one is used for retail trade. According to the courts, the “imputed” tax should be calculated based on the area actually used in the “imputed” activity, and not declared in the document x Resolution of the Federal Antimonopoly Service ZSO dated May 26, 2010 No. A75-512/2009; FAS UO dated April 19, 2010 No. Ф09-2486/10-С3. But you also need to be able to prove this. In the absence of partitions, witness testimony, photographs or other evidence confirming that only part of the area was used for trade, the courts side with the tax authorities in Resolution of the Federal Antimonopoly Service of October 14, 2010 No. A72-16399/2009; FAS DVO dated July 15, 2011 No. F03-2543/2011.

If you rent premises, but only use part of it for retail, make sure that the lease agreement clearly states everything regarding the area you occupy.

If you rent out some part of the sales area (sublease), you do not need to take its area into account when calculating the “imputed” tax, including if no changes have been made to the inventory documents Resolution of the Federal Antimonopoly Service No. F03-9441/2010 dated January 13, 2011(which is basically impossible in a situation with sublease).

Square premises for receiving and storing goods, administrative and utility premises etc. (let’s call them auxiliary) are not taken into account when determining the area of ​​the trading floor Art. 346.27 Tax Code of the Russian Federation. There will be fewer claims from inspectors if such premises are physically separated from the trading floor itself. Letter of the Ministry of Finance dated March 26, 2009 No. 03-11-09/115. Once, the court supported the imputation, relying on the lease agreement, according to which the tenant installed easily removable partitions to separate the sales area from the warehouse premises Resolution of the FAS ZSO dated October 18, 2010 No. A45-7149/2010.

WE WARN THE MANAGER

If the purpose of the area used in trading activities has changed or the area of ​​the trading floor has changed, on the basis of which the single tax is calculated, in order to avoid disputes with inspectors, it is better to reflect this in inventory documents.

Showroom may also be trading floor, if the goods are sold there. This required condition(especially in light of the decisions of the Supreme Arbitration Court on the possibility of conducting trade only in designated places). If, however, the display of goods, their payment and release are reserved different rooms, then the tax is calculated based on the sum of the areas of all these premises Letter of the Ministry of Finance dated September 17, 2010 No. 03-11-11/246. And at least once the court agreed with this approach. Resolution of the FAS VSO dated July 26, 2010 No. A33-14088/2009.

It also happens that an entrepreneur (organization) immediately takes several rooms in one building and sells goods at retail in all of them. For example, an organization rents mall several separate retail facilities on different floors. Then you can easily calculate UTII for each premises separately and Letters of the Ministry of Finance dated 01.02.2012 No. 03-11-06/3/5, dated 03.11.2011 No. 03-11-11/274; Federal Tax Service dated 07/02/2010 No. ШС-37-3/5778@.

But one room can also be used for trade, simply divided into several departments, for example, according to the type of goods sold. Sometimes they do this because different groups goods in the regions have different K2 coefficients clause 7 art. 346.29 Tax Code of the Russian Federation. And sometimes this becomes the only chance for the imputed person not to “fly off” the UTII. After all, there is a limit on the sales area of ​​150 square meters. m. How to calculate the “imputed” tax in this case?

The regulatory authorities reason as follows: if the premises are located in the same building and according to the documents they belong to the same store, then the areas need to be summed up Letter of the Ministry of Finance dated 02/01/2012 No. 03-11-06/3/5. In this case, whether the premises belong to the same object or to different ones is established, naturally, according to the inventory documents for the premises Letter of the Ministry of Finance dated November 3, 2011 No. 03-11-11/274.

For courts, the information contained in them is not the absolute truth. They pay attention to the isolation of the premises Resolution of the Federal Antimonopoly Service of the Moscow Region dated 06/08/2011 No. KA-A41/5949-11, for the presence in each store of its own cash register, its own auxiliary premises, its own staff, for separate accounting of income, the range of goods sold, special purpose every part of the room Resolution of the Federal Antimonopoly Service of September 26, 2011 No. A55-426/2011; FAS North Caucasus Region dated 06/01/2011 No. A53-16868/2010; FAS UO dated May 18, 2010 No. Ф09-3552/10-С3; FAS CO dated 02.08.2010 No. A62-8066/2009.

In general, whatever your motives for dividing the total area into several parts, it is better to physically separate the rooms from each other, for example with partitions.

How to determine the area of ​​a retail space

The Tax Code does not say what the area of ​​a retail space is and how it is determined. According to the Ministry of Finance, when calculating it, it is necessary to take into account not only the area where the goods are directly sold, but also the area of ​​auxiliary premises Letters of the Ministry of Finance dated December 26, 2011 No. 03-11-11/320, dated December 22, 2009 No. 03-11-09/410. That is, if you rent a container, part of which you use for selling goods, and the other part for storage, then the tax must be calculated on the entire area of ​​the container. Letter of the Ministry of Finance dated December 22, 2009 No. 03-11-09/410.

Last year, this issue was considered by YOU. Regarding the area of ​​the retail space, the court said that it is determined taking into account all the premises that are used for receiving and storing goods. And since then there has been no more discord in the courts Resolution of the Federal Antimonopoly Service of North Kazakhstan Region dated August 31, 2011 No. A53-22636/2010; FAS VVO dated September 28, 2011 No. A29-1419/2011; FAS UO dated September 19, 2011 No. F09-5821/11.

But when renting land plot, where goods are sold through a small kiosk with an area of ​​more than 5 square meters. m, according to the explanations of the Federal Tax Service, you need to calculate UTII only from the kiosk area Letter of the Federal Tax Service dated June 25, 2009 No. ШС-22-3/507@.

CONCLUSION

It turns out that in some situations it is more profitable for entrepreneurs to insist that they conduct business in a premises with a trading floor. After all, then they will be able to pay tax on a smaller area.

Trading floor or retail space?

This is perhaps the most frequent and most difficult question, as evidenced by the abundance of judicial practice.

When can we talk about the presence of a sales area? When a certain place in the room is allocated for buyers, where they can, moving from one shelf with goods to another, become more closely acquainted with the product. Naturally, a retail space cannot have a hall. Usually it is a counter or showcase from which sales are carried out, and buyers can only stand near it and look at the goods displayed.

According to the Federal Tax Service, if the title and inventory documents for the premises do not indicate anywhere that this is a “shop” or a “pavilion”, or some part of the premises is not clearly defined as a “trading floor”, then such a premises is considered an object of a stationary retail chain without a sales area Letters of the Federal Tax Service dated 05/06/2010 No. ШС-37-3/1247@, dated 07/27/2009 No. 3-2-12/83.

Some courts even come to the conclusion that the list of objects that may have a sales area is exhaustive, that is, it must be either a store or a pavilion. Resolution of the Federal Antimonopoly Service of the Moscow Region dated August 14, 2009 No. KA-A41/6419-09. So, for example, in a former warehouse the presence of a sales area still needs to be proven. And in a container-type pavilion it is a priori, because it is a pavilion Letter of the Ministry of Finance dated December 3, 2010 No. 03-11-11/310.

Shop- a specially equipped 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 Art. 346.27 Tax Code of the Russian Federation.

In general, if your retail area does not exceed 5 square meters. m, there is no point in arguing about which physical indicator should be used when calculating tax. After all, the basic profitability when selling goods on the sales floor will be a maximum of 9,000 rubles. (1800 rubles x 5 sq. m), and exactly the same amount is the basic profitability of retail space clause 3 art. 346.29 Tax Code of the Russian Federation. And the hall is less than 5 square meters. m (when taxable income would be less) is difficult to imagine. The K2 coefficients adopted by regional authorities can make their own adjustments. pp. 4, 7 tbsp. 346.29 Tax Code of the Russian Federation, but even taking them into account, the difference in the final tax amounts is likely to be small. If we're talking about about an area of ​​more than 5 square meters. m, then the calculation must be carried out based on the area of ​​the retail space or the area of ​​the trading floor, the profitability for which is set to the same - 1800 rubles. per sq. m.

CONCLUSION

If the retail space is large, then it is more profitable to equip it in such a way that you have a sales area. After all, as we have already noted, when determining the area of ​​a sales floor, the area of ​​auxiliary premises is not taken into account. And for retail places - it is taken into account.

If there are auxiliary premises, the court may recognize the object of trade as a store Resolution of the Federal Antimonopoly Service of the North-West District dated January 15, 2010 No. A56-36135/2009, which means there will be a trading floor in this facility. But these should be adjacent premises, and not a separate hangar or room in a neighboring building. YOU recently dealt with a similar case. The court indicated that trade was carried out through an object with a trading floor when:

• the sublease agreement stated which part of the premises is used as a warehouse, and which part of the premises is used for selling goods;
• in accordance with the technical passport and explication, the room consisted of two parts;
• Each part of the area was used for its intended purpose.

Consequently, the tax should have been calculated based on the area of ​​the trading floor, and not on the area of ​​the retail space. Resolution of the Presidium of the Supreme Arbitration Court of June 14, 2011 No. 417/11.

And court decisions made after the release of this Resolution indicate that it has already been adopted by the courts and Resolution of the Federal Antimonopoly Service of the Eastern Military District dated December 26, 2011 No. A79-2716/2010; FAS ZSO dated November 22, 2011 No. A45-3709/2011.

Despite a fair amount court decisions Regarding trading floors and retail places, there are still many questions regarding the calculation of the single tax. The unclear wording of the Tax Code will most likely bring more than one taxpayer to court. But if your retail facility has auxiliary premises, then it is probably more profitable for you to organize trade so that you also have a trading floor. Then you can pay less UTII.

What is rental tax? retail space IP? This question interests many businessmen. Since last year, changes have been made to Chapter 33 of the Tax Code of the Russian Federation. According to the amendments made, individual activity is subject to a tax called trade tax.

Everyone will be subject to this tax legal entities(organizations) and small businesses using movable and immovable pavilions in their business.

Cities and regions provide preferential terms(possibly until full release) for some types of activities. Economic analysts cite Moscow as an example. The city government adopted the Law “On Trade Fees”, which exempted take-out trade for autonomous, budgetary and government institutions, weekend fair sales, and retail markets from rental fees. Russian Post is exempt from this tax.

Amendments to the law allow not to pay tax on the sales area for individual entrepreneurs paying under a patent and agricultural producers working under a single agricultural tax.

The object of the tax is real estate or movable property through which trade activities take place.

Does the tax levy fall on all occupied premises?

Tax legislation, art. 346.27 clarifies the components of retail space. Something like this:

• specialized equipment for laying out or demonstrating goods;
• places for customers (service and payment), equipped in a special way;
• special working equipment for personnel working in the hall;
• work area with cash registers and cash registers;
• free zone for clients.

Translated into Russian, the place where the sales assistant communicates with the store’s customers is called the trading area. The rented part of the retail space in the premises is the calculated area of ​​the trading floor itself. Paid rent should not include administrative premises, as well as household and utility rooms, rooms for receiving, storage, packaging and other pre-sale activities.

Amendments to the law indicate that buildings, premises or structures of a non-stationary or stationary type are subject to levy trade tax, if trading activities are carried out through them. Retail trade markets are also subject to a new tax. Management Company conducts calculations and pays taxes that are levied on the retail market itself.

The following types of trading activities are subject to tax:

• sales through a non-stationary network;
• sales through a stationary network without formal trading floors;
• sales from warehouse;
• sales through a stationary network with decorated trading floors.

This list assumes that everyone who runs a small trade business must pay tax. In this case, according to the law, the entrepreneur is forced to pay 2 taxes: property and new tax. How to resolve this situation? Businessmen among themselves called the new fee a “rent tax” and are already coming up with ways to circumvent it. For example, rent common area, from which sales will be made.

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Making a new payment

Not only do businessmen consider the tax on retail space for individual entrepreneurs to be empty, but it is also difficult to register due to bureaucratic delays.
To register a new tax, an individual entrepreneur must register with the tax authority. No later than 5 days from the date of signing the rental agreement.

Those who have had it for a long time had to register no later than July 1 of last year. No later than 5 days from the time of changes that occurred in the rented premises, this should be reported to tax authority. The tax office prepares a notification of changes within the next 5 days. If the taxable object is stationary, then a notification will be sent to the place of registration of the object. If the taxable object is non-stationary, a notification will be sent to the place of registration of the businessman.

The tax on rented retail space for individual entrepreneurs is calculated by the entrepreneur independently. Paid at the end of the quarter.

The tax authority does not send notices, but it does monitor the time and amount paid. The entrepreneur will receive a notification about errors made in case of incorrect calculations. Control functions are assigned to local governments.

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All about the new tax rates

The rate of the new tax is regulated by the legal acts of cities and districts. Calculated over 3 months. It must be remembered that the rate of this tax should not be higher than the amount of tax paid by a business in a particular city or region. All developed rates are indexed annually by a coefficient - a deflator, which is calculated and entered for each calendar year.

Art. 346.43 of the tax legislation of the Russian Federation establishes methods for calculating the rented area of ​​a retail space. The regulations of municipalities establish delimiting rates of the new tax, depending on the territorial location of the rented premises. Some cases allow you to reduce the rate, sometimes cancel it altogether.

It follows from this that the maximum rates are limited at the legislative level. And this depends on several indicators: the area of ​​the retail outlet, the type of trading activity, the cost of a permit for retail trade.

Ways to resolve the situation. Entrepreneurs and tenants to this day do not know for what purposes the new tax is levied. The explanatory note to the bill does not provide any clarification. There are no Government considerations in this regard either. There are only consequences. Entrepreneurs will naturally compensate for new costs by increasing retail prices. If suddenly at the end of the accounting year it is possible to reduce the amount of tax, then prices will still rise. Because of fear. Those businessmen who have registered their business at the place of registration can breathe out.

Small businesses and legal entities operating under the Unified Tax Act exercise the right to reduce the tax levy by the amount of the new tax levy. In the same way, you can reduce your income tax.

Businesses have many different payments and fees. Small businesses, for example, independently pay fees and taxes regarding cash register machines, payments to insurance and pension funds, rent, etc. To reduce the tax burden, small businesses began to consolidate rented areas.

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.

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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 tax office(as well as the Pension Fund of Russia, Rosstat or FSS). 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”:

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 is your consent 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, services, NPOs, 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 current legislation RF, PBU and others regulatory documentation. Each client is listed in the 1C database; if necessary, we transmit 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.