What is considered a retail space at ENVD. ENVD area
Many entrepreneurs, choosing a suitable taxation system, stop at UTII, that is, tax on sane income. It is appropriate only for certain types of activities, and it does not work in all regions and settlements. But businessmen who are confident in a good profitability of their business prefer it.
The calculation in this case is not made on the basis of actual revenue, but on the basis of approximate, assumed indicators, and they are called imputed ones. How to correctly calculate the amount of UTII yourself? Now we will teach and give examples of calculating UTII in 2019.
Examples of calculating UTII tax
Each federal district or municipal district has the right to independently determine which types of activities on their territory fall under UTII.
General rule: this tax does not apply to large taxpayers, as well as for individual entrepreneurs working in the field of health care and social security.
For other types of business, the calculation of imputed income tax will be slightly different. In addition, the legislation provides for the option of calculating tax for an incomplete month. We will consider and give examples of calculating UTII in 2019 in the following areas of activity:
- repair of vehicles;
- retail;
- transportation;
- renting out real estate;
- domestic services;
- public catering;
- rental land plots;
- advertising;
- vending machines.
As you know, for such calculations, a general formula of the following form has been developed: UTII = DB * FP * K1 * K2 * 15%. What are the factors included in this "equation", let's say a little below. Here we will make a reservation that the sizes of the coefficients for different territorial units are different. Knowing these regional inputs and your own input figures, it is easy to make these calculations.
When calculating the tax on imputed income, it should be borne in mind that the tax is paid without kopecks, the resulting value is discarded at a value of less than 0.5 units, and 0.5 units or more are rounded to a whole unit (Order of the Federal Tax Service of the Russian Federation of 23.01.2012 No. ММВ-7- 3 / [email protected]).
An example of calculating UTII for retail
Consider an example of calculating UTII for individual entrepreneurs in retail. Take, for example, an abstract store selling women's clothing. Department area - 10 sq. m, and it is located in a large shopping center with stationary retail space. Let's take a closer look at what is behind the abbreviations of the components of the formula.
This is how the unknowns in the right half of the equation became known. It remains to present the formula in numerical form and calculate.
UTII = 1800 * 10 * 1.915 * 1 * 15% = 5,171 rubles.
But do not forget that the answer received is the size of UTII in just 1 month. And for the participants economic activity using this system taxation, quarterly reporting is provided. We are left with the resulting number 5 171 multiplied by 3. The final total: 15 513 rubles.
An example of calculating UTII household services
We get used to things, they become loved, it is a pity to part with them. And so we go to the workshops. In our case, let's say customers come to you as a shoe repairman. You are an entrepreneur who has decided to work without hiring assistants. How to calculate the ENDV for such a craftsman?
DB. Base profitability for similar rendering workshops household services set at 7,500 rubles.
FP. For tailoring ateliers, shoe workshops and other small enterprises for the provision of personal services, the total number of workers employed in this business is considered to be a physical indicator. We do not have to add up the personnel units of the performers and the manager, the FP is 1.
K1 - we remind you that this is a constant coefficient, for the desired period, in 2019 it is 1.915.
K2 - we are looking for this coefficient on the website of the administration of the settlement where this type of service is provided. In our city, for shoe repair activities, it is set at 0.8.
Now we again count according to the formula UTII = DB * FP * K1 * K2 * 15%.
Substituting numerical data, we have the result for the month: 7500 * 1 * 1.915 * 0.8 * 15% = 1,724 rubles.
This means that for the quarter UTII will turn out: 1,724 * 3 = 5,172 rubles.
An example of calculating UTII for advertising
In the list of activities to which the single imputed income tax applies, there is also such a special one as advertising. Not any, namely outdoor.
Let's decide on the input data. In this case, it is important where we place advertising objects: on the street, on vehicles, on shopping pavilions, etc. Let's take the following data as starting points: we produce commercial advertising, place it on transport, namely, on two buses. Move on.
DB. We proceed from a constant: we have a base profitability calculated for advertising on transport units, this is 10,000 rubles.
FP. In our situation, the number of transport objects is taken as a physical indicator. We have 2 pieces at our disposal.
K1, as is already known from the above examples, is unchanged. In 2019, this ratio is 1.915.
K2 - note that regional and municipal authorities differentiate different types advertising on transport for their purpose and other features. As a rule, social advertising is allocated in a special category and has its own separate local coefficient. But we have, recall, commercial advertising, and in our area it is estimated at a coefficient of 1.
So, we make the calculation: UTII = 10,000 * 2 * 1.915 * 1 * 15% = 5,745 rubles. per month, and per quarter, respectively, 5,745 * 3 = 17,235 rubles.
An example of calculating UTII cargo transportation
Are you bored of advertising others, have you decided to transport something yourself or someone? Consider an option with local cargo transportation. Let's say your agency has 3 cars. "GAZelle", "Ford", some other favorite brand - this just does not matter in the slightest.
DB ( basic return) for cargo transportation - 6000 rubles.
FP, that is, the physical indicator in this example is the number of vehicles involved in the transportation, that is, 3.
K1 again and always = 1.915.
K2 for freight traffic in our region is 1.
We get down to the calculations. UTII = 6000 * 3 * 1.915 * 1 * 15% = 5171 rubles. per month. And for the quarter for the same transportation you will have to pay this amount: 5171 * 3 = 15 513 rubles.
An example of calculating UTII for repairing vehicles
A car is great, especially when it works. But they have an unpleasant habit of breaking. This means that auto repair services are in great demand in any city, town and village of the country. We will agree on conditional introductory notes, the main of which will be the number of employees: let you have two of them.
DB. For auto repair services, the base rate of return is known: 12,000 rubles.
FP. Here, the number of people performing the service acts as a physical indicator. That is, 2 employees plus the owner of the establishment, the entrepreneur. As a result, we have FP = 3.
K1 = 1.915, it is one for all types of activities.
K2. In our conditional town N. for repair, maintenance and car wash services, it is 1.
The calculation of the UNDV for the month is similar: 12,000 * 3 * 1.915 * 1 * 15% = 10,341 rubles. This means that for the quarter the amount of tax will result in the amount: 10,341 * 3 = 31,023 rubles.
An example of calculating UTII for public catering
Another area of activity where the reporting scheme with taxation of UNDV is used is catering enterprises. You have got your own cafe. Its total area is 54 sq. m., but the area of the hall where visitors are served is 38 sq. m.
It is very important to distinguish between these data. In any catering facility, of course, there are utility and hygienic rooms, offices for staff, a kitchen, finally. But all of them remain "outside the brackets", tax is levied only on the area of the hall where visitors are served.
DB (basic profitability) for catering establishments with a given service area for visitors is set at 1,000 rubles. per sq. m.
FP: in our case, the physical indicator becomes the above effective area, it turns out that FP = 38.
K1 in 2019 remains unchanged for everyone, it is 1.915.
K2 needs to be clarified for your region, for our kind of activity. In our example, this is 1.
So, UTII for your cafe: 1000 * 38 * 1.915 * 1 * 15% = 10 916 rubles.
Do not forget that the amount received reflects the amount of tax for the month. We calculate the quarterly tax: 10 916 * 3 = 32 748 rubles.
An example of calculating UTII renting out real estate
Renting out property is another likely source of income. But at the same time it is a subject for taxation. Usually entrepreneurs use a hostel or a small hotel for this. It is easier to rent an apartment as an individual, then only personal income tax, income tax will be deducted from you individuals, and this is 13% of the money received. In the case of UTII tax amount it will turn out much more, it is easy to verify this with a specific example.
The basic profitability (DB) for renting out housing is 1000 rubles. per sq.m.
The physical indicator (FP) in this situation is the number of square meters of rented housing, in your apartment, for example, there are 36 of them.
K1 = 1.915, no options here.
K2 for your rental settlement = 1.
UTII per month = 1000 * 36 * 1.915 * 1 * 15% = 10 341 rubles, and the amount for the quarter is three times more: 31 023 rubles.
An example of calculating UTII lease of a land plot
It is even easier to have your own land plot and rent it out. For children's attractions, for example. Or for placement summer cafe, for leisure activities, etc. Let the area of your site be equal to 20 square meters. m.
The basic rate of return (DB) for the lease of land plots, if their area is more than 10 square meters, is the amount of 1000 rubles. per sq. m.
The physical indicator (FP) here is the number of square meters that you rent, we have 20 of them.
K1, nothing changes here, all the same 1.915.
Regional K2 for land lease is 0.8.
UTII = 1000 * 20 * 1.915 * 0.8 * 15% = RUB 4,596. per month, respectively, per quarter: 4,596 * 3 = 13,788 rubles.
An example of calculating UTII for vending
When trading through vending machines, applying UTII is much more expedient than other taxation systems.
Imagine an organization entered into a lease in a shopping center to house one coffee vending machine. She was registered as a UTII payer on 04/18/2019 at the tax office, at the location of this shopping center.
A little later, on April 20, 2019, the organization entered into a lease agreement in another office center, located on the territory of the same tax inspectorate, in order to install two machines for the sale of snacks and toys.
The local authority for the type of activity "retail trade" has set K2 equal to 1. K1 for 2019 is 1.915.
V this example the organization must submit one declaration for the 2nd quarter of 2019 to tax office... Let's calculate the tax:
We calculate the tax base. First, we determine the number of calendar days:
1 vending machine x 13 days: 30 days = 0.43
We indicate this figure in the declaration of section 2 in line 050.
In lines 060 and 070 of section 2, we must indicate three automata, regardless of the fact that they began to work not from the 1st, but from the 20th. Below we will explain this situation.
So the tax base will be:
RUB 4500 x 1.915 x 1 x (0.43 + 3 + 3) = 54,411 rubles.
We will calculate the tax based on the tax rate for UTII - 15%:
54 411 x 15% = 8 162 rubles.
Now let's explain why we took the first vending machine as 043, and the next two as a whole unit for each.
According to article 346.29 of the Tax Code of the Russian Federation, paragraph 3, paragraph 10, in cases where the payer of UTII was registered as a payer of imputed tax not from the beginning of the quarter, the calculation is based on the actual number of calendar days in the first and last tax period.
Letter of the Federal Tax Service of Russia dated June 24, 2013 under the number ED-4-3 / [email protected] explains that since the form UTII declaration does not contain lines for indicating the number of days, the value of the physical indicator indicated in lines 050-070 of section 2 "Calculation of the amount of the unified tax on imputed income for certain types activity "must be corrected. the total calendar days in a given month tax period... Which is what we did in the above example.
Further, according to paragraph 9 of Art. 346.29 of the Tax Code of the Russian Federation and clarifications in the letter of the Ministry of Finance of Russia dated January 17, 2014 No. 03-11-11 / 1348, in a situation where one or more devices are added to the already operating vending machines (physical indicator), then the added devices are included in the calculation from that the month in which they started working, regardless of the date they started working.
Sometimes entrepreneurs doubt which is more profitable: UTII, patent or STS? Each of these tax systems has its own pros and cons. They are discussed in detail in this publication.
The material has been updated in accordance with the current legislation of the Russian Federation 11/19/2018
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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 the use of cash register equipment, without maintaining accounting statements... Be sure to check out. He frees from personal income tax payments and VAT. To switch to UTII, you need to take into account the following requirements:
- the number of employees hired by individual entrepreneurs should not be more than 100 people;
- the maximum permitted area of the trading floor is 150 sq. m.
A businessman using UTII pays the state 15% of the income imputed to him. Imputed income for retail is calculated based on floor space, baseline return, and special ratios.
First of all, let's consider what is included in the concept of "retail space":
- part of the room on which racks, counters and showcases are located for displaying goods;
- space for customer service (walkways, work places of sellers, etc.);
- part of the premises intended for settlements with customers.
Important: ancillary, administrative and amenity and warehouse premises do not belong to the retail space and are not taken into account when paying the single tax.
In order to calculate the tax that the individual entrepreneur must pay from the retail space, it is also necessary to know the basic profitability and the coefficients K1 (deflator coefficient) and K2 (adjusting 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 1800 rubles per month, the K1 indicator is 1.798. As for the adjustment coefficient, its value is set by the municipal authorities for each specific region, and it can be no less than 0.005 and no more than 1. For ease of calculation tax base you can apply a special formula,
Substituting the known data into the formula, we get the same imputed income (tax base), from which we then transfer 15% as UTII to the state treasury.
Important: an individual entrepreneur applying UTII on legal grounds can take advantage tax deduction... The amount of tax can be reduced by the amount of insurance contributions that individual entrepreneurs pay for their 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 taxation regimes. Most often, individual entrepreneurs prefer the simplified tax system. There are reasons for this: not cumbersome, compared to DOS, reporting system and a smaller amount of tax. There are 2 options for taxation when using the simplified tax system:
- the object is the income of the 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 (do not exceed 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 often resort to the STS “Income-Expenses”. Accordingly, the tax that the individual entrepreneur pays on retail trade, in this case, is 15% of his profit.
It is important to understand that all existing expenses must be documented, in other words - to be proven. For this there is one system.
Sales tax for individual entrepreneurs 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 introduced by him was additional financing of the regions, because A. Siluanov proposed to grant the right to establish sales tax to the regional authorities. It was assumed that already in 2015, at 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' withdrawal into the shadows, cost cuts and, ultimately, a rise in prices. The bill was rejected. Thus, individual entrepreneurs do not have to pay sales tax in 2016.
What taxes are paid by an individual entrepreneur carrying out wholesale trade?
Often there are entrepreneurs who, along with retail trade, sell goods and wholesale, or are exclusively engaged in wholesale trade. In this case, it would be preferable to general system taxation. It's all about VAT. Most of the companies cooperating with wholesalers are payers of this tax. There is an opportunity for them to reduce their VAT by the amount of "input VAT" that they pay when buying goods from a wholesaler. Accordingly, if an individual entrepreneur carrying out 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 , works on OSN, then it:
- Personal income tax, which is 13% of the income that business brings 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.
Summing up, I would like to emphasize that there is no universal tax regime that would suit absolutely everyone. What is beneficial and convenient for some businesses may not be acceptable for others. To find the right option for your business, you need to carefully analyze all aspects of your business. A correctly chosen taxation system will help an individual entrepreneur who is engaged in trade to optimize their expenses.
Calculate UTII taking into account the rented area of the trading floor.
For the organization-tenant, the leased area is part of the area of the stationary object trading network having a trading floor (Art. 346.27 of the Tax Code of the Russian Federation). Regardless of what object is located there (display rack, tray, stand, etc.), in this case it is necessary to calculate UTII based on the area of the rented sales area (in sq. M). The size of this area must be specified in the lease agreement. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated May 17, 2007 No. 03-11-04 / 3/164.
Corrective factors
In addition to the physical indicator and basic profitability, when calculating UTII from the number of trading places, use the values:
- deflator coefficient K1 (Clause 4 of Art. 346.29 of the Tax Code of the Russian Federation);
- correction factor K2 (Clause 4 of Art. 346.29 of the Tax Code of the Russian Federation).
In this case, the value of the K1 coefficient is not rounded off, and the value of the K2 coefficient should be rounded to three decimal places (clause 11 of Art. 346.29 of the Tax Code of the Russian Federation).
Tax rate
If local authorities a reduced tax rate has not been established, calculate the amount of UTII at a rate of 15 percent (Article 346.31 of the Tax Code of the Russian Federation).
The tax base
The procedure for determining the tax base for UTII depends on the area of trade places.
In all retail outlets, the area of which is less than 5 sq. m, the tax base for the quarter is determined by the formula:
Tax base for UTII for the quarter, calculated by the number of trading places | = | Basic profitability per month (RUB 9,000) | × | The number of trading places used for the sale and purchase transactions in the first month of the quarter | + | The number of trading places used for the sale and purchase transactions in the second month of the quarter | + | The number of trading places used for the sale and purchase transactions in the third month of the quarter | × | × | K2 |
If during the quarter the number of trading places increased or decreased, take into account the changes from the beginning of the month in which they occurred (clause 9 of article 346.29 of the Tax Code of the Russian Federation).
In all retail outlets, the area of which is more than 5 sq. m, the tax base for the quarter is determined by the formula:
Tax base for UTII for the quarter, calculated by the area of trade places | = | Basic profitability per month (RUB 1800) | × | The area of retail outlets used for the sale and purchase transactions in the first month of the quarter | + | The area of trade places used for the sale and purchase transactions in the second month of the quarter | + | The area of trading places used for the sale and purchase transactions in the third month of the quarter | × | K1 | × | K2 |
The value of the physical indicator - the area of trading places - should be included in the calculation of UTII rounded to whole units (clause 11 of Art. 346.29 of the Tax Code of the Russian Federation). Rounding off the size of the physical indicator, its values are less than 0.5 sq. m discard, and 0.5 sq. m and more, round up to a whole unit (letter of the Ministry of Finance of Russia dated June 16, 2009 No. 03-11-11 / 111). In this case, round off in relation to the total area of all trading places. Include the area of each retail space in the calculation without rounding (for example, 15.42 sq. M). This follows from the letter of the Ministry of Finance of Russia dated November 15, 2011 No. 03-11-06 / 3/116.
If during the quarter the area of trading places increased or decreased, take into account the changes from the beginning of the month in which they occurred (clause 9 of article 346.29 of the Tax Code of the Russian Federation).
If during the quarter the organization used trading places of various sizes (less and more than 5 sq. M.), Then the total tax base for the quarter will be:
Calculation of UTII
Having determined the size of the tax base, calculate the amount of UTII using the formula:
This follows from subparagraph 10 of paragraph 5.2 of the Procedure approved by order of the Ministry of Finance of Russia dated January 23, 2012 No. ММВ-7-3 / 13.
An example of calculating UTII from retail trade through objects that do not have trading floors. The number of sales places changed during the tax period
Alpha LLC trades at retail through a tent located in the food market and applies UTII.
In 2016, the value of the coefficient-deflator K1 is 1.798. The value of the K2 correction factor was set by the local authorities at 0.7. Tax rate- 15 percent.
The area of the tent, which the organization used until February 8, was 4 square meters. m. From February 10, the area of the tent was increased by one and a half times and amounted to 6 square meters. m. Thus, when calculating the tax base for UTII for the first quarter, the following indicators are used:
- in January - 1 trading place;
- in February - 6 sq. m;
- in March - 6 sq. m.
The imputed income for calculating UTII for the 1st quarter was:
- for January: 9000 rubles / bargaining. place × 1 bargaining. place × 0.7 × 1.798 = 11,327 rubles;
- for February-March: 1800 rubles / sq. m × (6 sq. m + 6 sq. m) × 0.7 × 1.798 = 27,186 rubles;
- in total for the first quarter: 11 327 rubles. + RUB 27 186 = RUB 38,513
The amount of UTII for the I quarter is equal to:
RUB 38,513 × 15% = 5777 RUB.
N.G. Bugaeva, economist
Substitution of concepts, or How to correctly calculate UTII in retail
How to distinguish a trading floor from a trading place and how to determine their area
The texts of the Letters of the Ministry of Finance and the Federal Tax Service mentioned in the article can be found: section "Financial and personnel consultations" of the ConsultantPlus systemTo all appearances, no one is going to "liquidate the imputed managers as a class" in the near future. This means that the issues related to the calculation of UTII are still relevant.
Many of the clerks are in the retail business. AND single tax calculated on the basis of such physical indicators as the area of the trading floor, the trading place or the area of the trading places and clause 3 of Art. 346.29 of the Tax Code of the Russian Federation... But it is not always easy for an accountant to determine what is the status of a trading object and, accordingly, what physical indicator should be used for calculation. Let's try to be clear.
Is the purpose of the premises important for "imputed" trade
First you need to figure out where you can organize the sale of goods at retail in order to calmly apply UTII.
If trading is carried out through a stationary trading network facility with a trading floor of no more than 150 sq. m, then UTII is calculated based on the physical indicator "Trading floor area". If there is no trading floor, then you need to use either the indicator "Trading place", if its area does not exceed 5 sq. m, or - "Shopping area", if its area exceeds 5 sq. m.
Retail trade is transferred to imputation if it is conducted through objects of a stationary retail network and sub. 6, 7 p. 2 art. 346.26 of the Tax Code of the Russian Federation. These, in turn, include buildings (structures, premises, etc.), intended or used for trading activities and Art. 346.27 of the Tax Code of the Russian Federation. The purpose of the premises is indicated in the title and / or inventory documents. These include a sales or lease agreement, technical data sheet, plans, diagrams, explications.
Seemingly words "Used for trading activities "allow you to use 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 in an industrial area. And the Ministry of Finance in one of the letters indicated that the purpose of the premises must be determined not only by documents, but also by the fact: how it is actually used Letter of the Ministry of Finance dated April 30, 2009 No. 03-11-06 / 3/113... However, in their later explanation, 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 as illegal due to the fact that the goods were sold in premises not intended for this: in the first case - in an administrative office building, in the second - in the premises of a production workshop. Resolutions of the Presidium of the Supreme Arbitration Court dated 01.11.2011 No. 3312/11, dated 15.02.2011 No. 12364/10.
OUTPUT
Such an argument as "the discrepancy between the purpose of the premises" is not used so often in courts by the tax authorities. And if they do refer to him, then he, as a rule, is not the first in the list of claims. But it is absolutely safe to use imputation only when selling goods in designated places.
How to determine the area of a sales area
The regulatory authorities in most of the letters, citing the NK, say that the area of the trading floor is determined by on inventory and title documents m 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, and with the area of trade places a Letter of the Ministry of Finance dated 15.12.2009 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, and the other, as a rule, is used for retail trade, is smaller. According to the courts, the "imputed" tax should be calculated on the basis of the area actually used in the "imputed" activity, and not declared in the documents x Resolutions of the FAS ZSO dated May 26, 2010 No. A75-512 / 2009; FAS UO dated 19.04.2010 No. F09-2486 / 10-C3... But you also need to be able to prove this. In the absence of partitions, testimony, photographs or other evidence confirming that only part of the area was used for trading, the courts side with the tax authorities in FAS PO Resolution of October 14, 2010 No. A72-16399 / 2009; FAS DVO dated 15.07.2011 No. F03-2543 / 2011.
If you rent a room, but use only part of it for trade, make sure that everything is clearly spelled out in the lease agreement regarding the area that you occupy.
If you lease (sublease) a certain part of the sales area, you do not need to take into account its area when calculating the "imputed" tax, including if no changes were made to the inventory documents Resolution of the FAS DVO dated 13.01.2011 No. F03-9441 / 2010(which is basically impossible in a sublease situation).
Squares premises for receiving and storing goods, administrative premises and so on (let's conditionally call them auxiliary) are not taken into account when determining the area of the trading floor a Art. 346.27 of the 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 26.03.2009 No. 03-11-09 / 115... Once the court supported the claimant, relying on a lease agreement, according to which the tenant installed easily removable partitions to separate the sales area from the warehouse. Resolution of the FAS ZSO dated 18.10.2010 No. A45-7149 / 2010.
WARNING THE LEADER
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 the inventory documents.
Showroom it can also be a trading floor if the goods are sold in it. This is a prerequisite (especially in the light of the decisions of the Supreme Arbitration Court on the possibility of trading only in designated places). If different premises are allocated for the demonstration of goods, their payment and leave, 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 borrows several rooms in one building and in all sells goods at retail. For example, an organization rents in a shopping center several separate retail objects on different floors. Then you can easily charge UTII for each room 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; FTS dated 02.07.2010 No. ShS-37-3 / [email protected] .
But for trade, one room can also be used, simply divided into several departments, for example, according to the type of goods sold. Sometimes this is done due to the fact that different K2 coefficients are set for different groups of goods in the regions. clause 7 of Art. 346.29 of the Tax Code of the Russian Federation... And sometimes it becomes the only chance for an attorney not to “fly off” from UTII. After all, there is a limitation of the trading floor area of 150 sq. m. How, in this case, to calculate the "imputed" tax?
The supervisory authorities reason like this: if the premises are located in the same building and according to the documents refer to the same store, then the areas need to be summed up Letter of the Ministry of Finance dated 01.02.2012 No. 03-11-06 / 3/5... In this case, the belonging of the premises to the same object or to different ones is established, of course, according to the inventory documents on the premises. Letter of the Ministry of Finance dated 03.11.2011 No. 03-11-11 / 274.
For the courts, the information indicated in them is not an absolute truth. They pay attention to the isolation of the premises. Resolution of the Federal Antimonopoly Service of Moscow on 08.06.2011 No. KA-A41 / 5949-11, for the presence in each store of its own KKT, its auxiliary premises, its own staff of workers, for separate accounting of income, the range of goods sold, special purpose every part of the room FAS PO Resolution of September 26, 2011 No. A55-426 / 2011; FAS SKO dated 01.06.2011 No. A53-16868 / 2010; FAS UO dated 05/18/2010 No. F09-3552 / 10-C3; FAS TsO dated 02.08.2010 No. A62-8066 / 2009.
In general, whatever your motives for separating 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 trading place 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 on which 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 the sale of goods, and the other part for a warehouse, then the tax must be calculated from 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. The court said about the area of the trading place that it is determined taking into account all the premises that are used for receiving and storing goods. And since then, in the courts of discord, there is no more Resolution of the Federal Antimonopoly Service of the NKR dated 31.08.2011 No. A53-22636 / 2010; FAS VVO dated September 28, 2011 No. A29-1419 / 2011; FAS UO dated 19.09.2011 No. F09-5821 / 11.
But when renting land plot, where goods are sold through a small kiosk with an area of more than 5 sq. m, according to the Federal Tax Service, you need to calculate UTII only from the area of the kiosk a Letter of the Federal Tax Service dated June 25, 2009 No. ShS-22-3 / [email protected] .
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It turns out that in some situations it is more profitable for entrepreneurs to insist that they operate in a room with a trading floor. After all, then they will be able to pay tax on a smaller area.
Trading floor or trading place?
This is perhaps the most frequent and most complex issue, as evidenced by the abundance of judicial practice.
When can we talk about the presence of a sales area? When a certain place is allocated in the room for buyers, where they can, moving from one shelves with goods to another, more attentively get acquainted with the goods. Naturally, a trading place cannot have a hall. Usually it is a counter or showcase from which the sale is carried out, and buyers can only stand near it and examine the laid out product.
According to the Federal Tax Service, if it is not indicated anywhere in the title, inventory documents for the premises that this is a "store" or "pavilion", or some part of the premises is not clearly defined as a "trading floor", then such a premise is considered an object of a stationary trading network without trading floor a Federal Tax Service letters dated 06.05.2010 No. ShS-37-3 / [email protected], dated July 27, 2009 No. 3-2-12 / 83.
Some courts even come to the conclusion that the list of objects that may have a trading floor is exhaustive, that is, it must be either a store or a pavilion. Resolution of the FAS MO dated 14.08.2009 No. KA-A41 / 6419-09... So, for example, in a former warehouse, the presence of a trading floor still needs to be proved. And in the container-type pavilion, it is a priori, because it is a pavilion Letter of the Ministry of Finance dated 03.12.2010 No. 03-11-11 / 310.
Shop- a specially equipped building (part of it) intended for the sale of goods and the provision of services to customers and provided with trade, 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 of the Tax Code of the Russian Federation.
In general, if your retail space does not exceed 5 sq. m, there is no point in arguing about which physical indicator should be used when calculating the tax. After all, the basic profitability when selling goods on the trading 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 trading places a clause 3 of Art. 346.29 of the Tax Code of the Russian Federation... And the hall is less than 5 sq. m (when the taxable income would be less) is difficult to imagine. The K2 coefficients adopted by the regional authorities can make their own adjustments nn. 4, 7 Art. 346.29 of the Tax Code of the Russian Federation but even so, the difference in final tax amounts is likely to be small. If it comes about an area of more than 5 sq. m, then the calculation must be carried out from the area of the trading place or the area of the trading floor, the profitability for which is set to be the same - 1800 rubles. per sq. m.
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If the trading place is large, then it is more profitable to equip it in such a way that you have a trading floor. Indeed, as we have already noted, when determining the area of a sales area, the area of auxiliary premises is not taken into account. And for trading places - it is taken into account.
In the presence of auxiliary premises, the court can recognize the object of trade in shops Resolution of the FAS SZO dated 15.01.2010 No. A56-36135 / 2009, which means that there will be a trading floor in this facility. But these should be adjacent premises, and not a free-standing hangar or a room in an adjacent building. A similar case was recently examined by YOU. The court indicated that trading was conducted through the facility with a trading floor when:
- in the sublease agreement it was spelled out which part of the premises is used as a warehouse, and which part of the goods are sold for;
- 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 on the basis of the area of the trading floor, and not on the area of the trading places, but Resolution of the Presidium of the Supreme Arbitration Court of 14.06.2011 No. 417/11.
And the court decisions made after the release of this Resolution indicate that it has already been adopted by the courts and Resolution of the FAS VVO dated 26.12.2011 No. A79-2716 / 2010; FAS ZSO dated 22.11.2011 No. A45-3709 / 2011.
Despite the fair amount judgments there are still a lot of questions about the calculation of the single tax regarding sales areas and shopping places. The vagueness of the Tax Code is likely to bring more than one taxpayer to court. But if your trade facility has auxiliary premises, then it is probably more profitable for you to organize trade in such a way that you also have a trade hall. Then you can pay less UTII.
How to calculate the area of the sales area of a store (pavilion) when calculating UTII? What documents can confirm the correct calculation? How to correctly determine the area of a sales area if the lessee transfers part of it to sublease?
This question was asked by the company to officials. The essence of the question is as follows.
The company enters into a lease agreement for retail trade. The contract contains information on the total area of the premises and the retail space required for calculating UTII. Then the company subleases part of the premises. How to draw up documents so as not to overestimate the physical indicator for UTII? Is it necessary to make changes or additions to the original lease, changing the retail space in it, or it will be enough for the tax authorities to provide sublease agreements, in which it is clear what area the company subleases in order to justify the calculation of the physical indicator (minus the subleased area) ?
The Ministry of Finance considered this issue and gave the following clarifications in the letter N 03-11-11 / 53554 dated 9.12.2013.
To determine UTII in retail trade through stationary objects that have trading floors, a physical indicator is taken into account - the "area of the trading floor", determined in square meters(Clause 3 of Article 346.29 of the Tax Code).
What is included in the sales area?
The Tax Code in article 346.27 includes the following elements in this concept: retail space consists of areas that occupy:
Equipment for laying out, demonstrating goods (racks, showcases, etc.);
A place for carrying out cash settlements with customers and their service (cash desk, point of issue of goods);
The area occupied by cash booths and nodes;
Workplaces for service personnel (table, chair, aisles for service personnel);
Passages for buyers.
To put it simply, a retail space is a place where buyers communicate directly with sellers.
The area of the sales area under the lease agreement is considered as the leased part of the area of the sales area.
What is not included in the sales area?
Ancillary and administrative premises;
Premises for storing, receiving goods and preparing them for sale in places where there is no customer service.
Information about the trading area.
How to calculate the area of a sales area? Information about the area of the trading floor can be found from the title and inventory documents... These can be technical data sheets, diagrams, plans, explications, sales contracts, lease and sublease contracts, etc. Those. these are the documents that reflect the purpose and layout of the premises, as well as the right to use this premises (Chapter 26.3 of the Tax Code).
If the documents do not have a clear definition of the retail area, you need to draw it yourself to calculate the UTII and, accordingly, justify it.
The tenant of the premises, with the consent of the lessor, may sublet the received premises (clause 2 of article 615 of the Civil Code of the Russian Federation).
Thus, if a part of the sales area of a store (pavilion) is subleased by the tenant, UTII is calculated from the area of the sales area actually involved in retail trade, which is defined as the leased area of the sales area specified in the lease, minus the area of the sales area leased to sublease.
To confirm the data of the physical indicator, in addition to the lease agreement, it is necessary to provide a sublease agreement.
The calculation of UTII for retail for an example, see.
Calculation of physical indicators when combining modes
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