How to measure your selling space. What is considered a retail space at ENVD. Is the purpose of the premises important for "imputed" trade

This is a concept that anyone who runs a retail business has to deal with. According to the definition, the area of the trading floor is that part of the territory of the store (pavilion or open trading platform), which is occupied for displaying goods, carrying out customer service and cash settlements with them, for cash booths and checkout points, as well as places for the work of service personnel and the space for the passage of buyers.

Questions related to the area of a retail facility relate to the calculation of UTII and are relevant for those "vmenenniks" who are engaged in retail trade or public catering. The area of the trading floor is the very physical indicator on the basis of which the single tax is calculated. Simultaneously with this term, the concepts of a trading place or area of a trading place are used. Sometimes it is difficult to determine the status of a shopping facility and know exactly which of the mentioned physical indicators should be applied. The necessary instructions can be found in paragraph 3 of Article 346.29 of the Tax Code of the Russian Federation. Today we will try to clarify this issue on our own.

How is retail space calculated?

The physical indicator, called the area of the trading floor, is used in the case of conducting sales by operating an object of a trading stationary network, which has a trading floor with dimensions of less than 150 square meters. m. If there is no trading floor, one of two indicators is used - a trading place (if its area is not more than 5 sq. m.) or the area of a trading place, if it is more than 5 square meters.

For correct application UTII should clarify the issue where it is allowed retail goods. Translation retail on "imputation" is made in the case of its maintenance in objects related to stationary trading network... In this case, a retail space is any building (structure or premises) that is intended or used for trading activities. This moment is regulated by article 346.27 of the Tax Code of the Russian Federation. You can find out about the purpose of the premises by looking at the title or inventory document. We are talking about a contract of sale or lease, a technical passport, as well as plans, explications and diagrams.

At first glance, one might decide that imputed tax can be charged not only on the area of shopping malls, but also applied to any premises where trade takes place. For example, to a warehouse or to other premises not intended for trade. But according to the explanation of the Ministry of Finance, the sale of goods in such areas that were initially not intended for trade on UTII is not transferred.

How is the area of the sales area calculated?

The Tax Code states that it should be determined in accordance with title and inventory documents. The situation is exactly the same with regard to the area of the trading place. Often, tax authorities and entrepreneurs argue with each other because of the discrepancy between the area actually used for trade and the one indicated in the documentation.

The courts are of the opinion in this matter that the imputed tax should be calculated on the basis of the actually used square meters of this very retail space. But if such a discrepancy is not confirmed by witness testimony, photographs or existing partitions (as well as other evidence), the court will decide in favor of the tax authorities.

Lease agreement: read carefully

Thus, when renting premises using only a part of it for trade, make sure that the lease agreement contains clear explanations regarding the actually used area. The calculation does not include the part of the retail space that is rented or subleased. Not taken into account when calculating the area of the trading floor and the so-called auxiliary premises - for administrative purposes and those that serve to store and receive goods.

If such premises are physically fenced off from the trading floor, the number of claims in case of verification will immediately decrease by an order of magnitude. In the event of a change in the size of the area or a change in its purpose, the manager should document this in order to avoid disagreements with the inspection authorities.

How to save money on the showroom

An exhibition hall can also be called a trade hall - in the case of selling goods directly in it. Sometimes the demonstration of goods, payment and actual release are made in different premises. In this case, it will be correct to calculate the tax, taking into account the total area of the retail space.

Sometimes specific entrepreneur(organization) sells goods simultaneously in several rooms located in the same building. For example, on a large area shopping center- on different floors or just apart from each other. Then UTII is charged separately for each of them.

Let's talk about the area of the shopping place

A shopping area is not necessarily a huge store. Sales can be carried out on a small patch called trading place... What is included in the concept of the area of a trading place and how to define it? The Tax Code does not give clear instructions on this matter. The Ministry of Finance believes that the calculation includes, along with the territory where the direct sale of goods takes place, the sum of all areas of the auxiliary premises. For example, in the case of renting a container, partly used for the sale of goods, and partly as a warehouse, the tax is calculated from its entire area.

Thus, in some situations it is more profitable for entrepreneurs if their sales premises have the status of a trading floor. Then the tax amount can be reduced. Arbitrage practice contains many examples of disagreements about what counts as a trading floor and what is a trading place. In practice, they are guided by the presence of a certain space in which customers can move between shelves with goods and make their choice.

What's the difference

Such a feature, by definition, cannot be inherent in a trading place, which most often looks like a counter or a display case with goods laid out, directly from which the sale is made. The Federal Tax Service believes that in the case when the inventory or title documents of the premises do not contain an indication of the status of the store or pavilion or there is no clear definition of part of the premises as a trading floor, then the mentioned object can be considered by default as belonging to a stationary trading network and does not have a trading floor.

Sometimes in the entire market of retail space, only shops or pavilions are classified as objects with a trading floor. That is, in the case of sales in a former warehouse, it is required to prove the status of the premises as a sales area. At the same time, in a container-type pavilion, a trading floor is meant by definition, proceeding from only one word "pavilion".

Let's understand the concepts

A store is a building or part of it, specially equipped, the purpose of which is to sell goods and provide services to customers. The store must be provided with premises not only for trade, but also for utility, administrative and household purposes, as well as for the acceptance, storage of goods and their pre-sale preparation.

The pavilions include a building with a sales area and one or more jobs.

In a situation of owning a total sales area not exceeding 5 sq. m, disputes over the use of one or another physical indicator are meaningless. The basic profitability in the case of sales on the trading floor or at the point of sale for the tax authorities will be exactly the same. To reduce the tax, the area must be less than 5 sq. m, which, you see, is difficult to consider as a trading floor. When the space exceeds 5 sq. m, the calculation is carried out on the basis of the area or a trading floor, or a trading place, the normative figure of the profitability of which is the same - 1800 rubles. from every square meter.

Hence, we conclude: in the case of a large trading place, it is more profitable for an entrepreneur to equip it so that part of the area is allocated for a trading floor. After all, as already mentioned, the space remaining for auxiliary premises is not included in the calculation for the tax.

Any entrepreneur organizing retail trade thinks about minimizing costs, including reducing tax payments. In this connection, the problem of documentary reduction of the retail space is quite urgent. This must be done correctly in order to exclude possible claims from the tax office. Sometimes it is better to consult an accountant and a lawyer, as well as a room designer.

It is common practice to manipulate lease numbers. As already mentioned, the space occupied by an exhibition hall with display cases, as well as premises for storing and storing goods, do not belong to the category of retail space and are not taken into account for calculating UTII. Therefore, it is extremely important when signing a lease to ensure that these areas are allocated to a separate category.

What else can you do

Then follows directly point of sale optimize for those indicators that are specified in the contract. Otherwise, the measurements of the premises during the inspection may lead to the imposition of a fine.

There are certain design techniques for this. For example, you can install a double display case, the back of which can be used as a warehouse for goods. Since the initial assessment, as a rule, is visual, it may not come to measurements. The inspectors should have a certain perception of the area under consideration.

It is necessary to analyze all the possibilities leading to an increase in the efficiency of using your own retail space. This includes the renting of a part of the hall, and the alteration of the territory into a utility room without prejudice to the main activity. That is, the footage should be reasonably reduced.

For owners of cafes and bars

If we are talking about a catering point, the retail space refers to the area where customers eat and spend their leisure time. The place where meals are handed out and payment is made for them is considered an auxiliary room.

In the case of a retail business, it is prudent to enter into two different lease agreements for the premises you intend to use. The first of them is located on the area related to the sales area, the second - on the places of demonstration and storage of goods. Each of the contracts must be accompanied by a BTI plan, on which it is necessary to divide the space. The room itself is delimited by partitions, while the hall for displaying goods can be marked with a corresponding sign.

In the case of a catering enterprise, the BTI plan should highlight the areas for serving food and waiting for customers in line. Such a plan will serve as an inventory and title document - the main argument when checking the tax authorities. In the very same room, the zones that are not intended for leisure and eating are most reasonable to highlight with beautiful decorative partitions or special screens.

Notes to the landlord

Anyone who rents out their own space for trade or enterprise Catering, is primarily interested in his own material benefit. It would be unwise to set the same price for the entire leased area. This will give extra food for thought to the inspection authorities.

The most rational thing is to estimate the desired amount of profit and divide it into two separate items - a relatively low price for renting warehouse premises and a deliberately high cost of renting a sales area.

Other useful actions in this case: the conclusion of separate contracts (as already mentioned) for different categories area and breakdown of the entire premises into several separate rental units, the contract for each of which is concluded with a different person. Minus this method- the need to install several cash registers.

Instructions

If the trade object has several halls, each with an area of no more than 120 sq. m, then when calculating UTII, the area of each such room is taken into account separately if they are used as trading floors. If the premises are used as ancillary, then no tax is paid for their use.

The basis for determining the area of the sales area is the indicator specified in the inventory document. This item applies to taxpayers who own the UTII taxable object.

If there is a discrepancy between the technical passport and the area of the trading floor due to redevelopment, then it is necessary to conduct a planned technical inventory. A document about this in the future will be the basis for the payment of the imputed tax.

It is necessary to submit a corresponding application to the tax authority to change the sales area and attach a copy of the results of the technical inventory.

If the retail space is leased, then a written annex to the lease agreement may become a document confirming the area of the trading floor. It should describe in detail what area is actually used for trade, and what for warehouse needs. In this case, when checking in tax office this document is presented.

note

According to Art. 346, 27 of the Tax Code of the Russian Federation, the area of warehouse, administrative and auxiliary premises is not included in the area from which UTII is to be paid.

Useful advice

If tax inspectors discovered violations in the reflection of the real area of the UTII object in the declaration and understatement of income, an additional charge of the unpaid tax is made for the entire period of using the premises, unless the trader can prove otherwise. However, there are precedents when the decision of the tax authorities to charge additional UTII and a fine was challenged and canceled by a court decision.

Sources:

Commentary of the Ministry of Finance of the Russian Federation on this issue
Description of the court precedent for the payment of UTII

The unified imputed income tax is calculated on the basis of the basic profitability and the coefficients K1 and K2, which usually depend on the region in which the activity is carried out. In your tax office, you will need to purchase a reminder of the imputed tax in your area.

You will need

Calculator and "Decision on the taxation system in the form of a single tax on imputed income"

Instructions

So, if you have retail, it is carried out in sales areas, then the base profitability will be equal to 1800 * per area of the sales area in square meters.
(For example, the area of your trading floor is 15 sq. M., Then the base profitability is
15 * 1800 = 27000 - in 1 month.). Next, we determine K1 according to the data of the current year. K1 is the coefficient set on calendar year taking into account changes in consumer prices. It is established by the government of the Russian Federation.
We get: 1800 * 15 = 27000
27000 * 3 (full months) = 81000
Multiply by the coefficient K1 (in 2011 K1 = 1.372)
81000*1,372=111132

Next, we multiply by K2, which is equal to: K2 = Kvd * Kmd, where Kvd is the entrepreneurial type multiplied by the calculated component. We look at the purchased brochure. K2 for trade(non-food products) is 0.8.
Next, we are looking for a coefficient that determines the unit of account at the place of business.
We are looking for the same bill for this year. If our store is in the city center, then Kmd = 1
Then K2 = 0.8 * 1 = 0.8.
111132*0,8=88905,6
We round up and get 88906. This is our imputed income for 3 months with a sales area of 15 sq.m.

The imputed income tax will be
88 906 * 15% = 13 336 rubles.
It should be noted that for a trade that does not have a trading floor, the base physical indicator will be different.
From the received amount, we deduct the amount of mandatory pension insurance premiums paid in this period (no more than 50% of the accrued tax) and get the amount of tax on imputed income to be paid.
The tax return must be submitted to the tax authority by the 20th day following the reporting period.

Useful advice

It is convenient to generate a report in the Legal Leader Taxpayer program

Sources:

How is ENVD calculated

To determine a trading place, use the five signs specified in the Tax Code of the Russian Federation. Only in this case, the services of leasing retail space are subject to the application of such a Single Imputed Income Tax.

You will need

Tax Code of the Russian Federation.

Instructions

When opening a retail commercial enterprise pay special attention to the choice of a trading place, focusing on the 5 signs given in the Tax Code of the Russian Federation.

First of all, choose a part of real estate for a trading place: buildings, buildings, structures or a separate land plot. Select a retail location to use for the purpose of providing catering services to the public or retail sales transactions.

As confirmation of the appointment of a trading place, use title or inventory documents, or the very fact of providing services for the public catering or conducting retail sales.

Only in this case can you apply the Unified Imputed Income Tax to this kind activities. In the event that a part of the leased area for a retail space is subleased, it is also subject to the Single Tax on Imputed Income.

Also, take into account that a trading place cannot have sales areas in order to be able to apply the Unified Imputed Income Tax, and can also be located in a stationary trading network that does not have sales areas. Such objects include markets, kiosks, shopping malls, trade and similar objects. An object is recognized as a stationary trading network if the fact of its use for conducting trading activities is confirmed.

Use for trading not only a stationary trading place, but also a mobile and / or collapsible one. Services for the lease (temporary possession, temporary use) of the selected place of trade, located in one of the objects of the stationary trade network, only if all five requirements are met, are subject to the Unified Imputed Income Tax.

Corrective factors

In addition to the physical indicator and basic profitability, when calculating UTII from the area of trading floors, 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 (Art. 346.31 of the Tax Code of the Russian Federation).

The tax base

To calculate UTII, first determine the tax base for the reporting quarter. This can be done using the formula:

Tax base for UTII for the quarter

Basic profitability per month (1800 rubles)

The area of the trading floor used for the sale and purchase transactions in the first month of the quarter

The area of the trading floor used for the sale and purchase transactions in the second month of the quarter

The area of the trading floor used for the sale and purchase transactions in the third month of the quarter

The value of the physical indicator - the area of the trading floor - 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). When rounding the size of a physical indicator, discard its values less than 0.5 units, and round 0.5 units or more to a whole unit (letter of the Ministry of Finance of Russia dated June 16, 2009 No. 03-11-11 / 111).

Change in physical indicator

If during the quarter the area of the trading floor has 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).

Calculation of UTII

Having determined the size of the tax base, calculate the amount of UTII for the reporting quarter. To do this, use 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 have trading floors. The area of the sales area changed during the tax period

Alpha LLC trades at retail through own store and applies UTII.

In 2016, the value of the coefficient-deflator K1 is 1.798. The value of the K2 correction factor is set by the local authorities at 0.7. The tax rate is 15 percent.

The sales area of the organization's store (according to technical documentation) is 80 sq. m. On February 10, a 10 sq. m. area was attached to the trading floor. m (the corresponding changes were made to the technical documentation).

Thus, the area of the trading floor used by Alfa in retail trade was:

in January - 80 sq. m;
in February - 90 sq. m;
in March - 90 sq. m.

The imputed income for calculating UTII for the 1st quarter was:
RUB 1800 / sq. m × (80 sq. m + 90 sq. m + 90 sq. m) × 0.7 × 1.798 = 589,025 rubles.

UTII for the I quarter is equal to:
RUB 589,025 × 15% = 88 354 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 accounting statements... Be sure to check out. It exempts from the payment of personal income tax 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: utility, administrative and household warehouses 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 the convenience of calculating the 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 of the 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, 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 a 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, price increases. 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 th. 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 trade , works for OSN, then he pays the following taxes:

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.

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Provorova Anna

Lawyer, Moscow

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Igor, good afternoon.

You need to conclude with the tenant additional agreement, where to register that 10 sq. m. you are renting for a sales area, and 20 sq. m. under the warehouse, then all questions will disappear. If you had not one room, but at least some kind of division, then you could submit the technical plan of the premises to the tax.

Question: About calculus
a taxpayer engaged in retail trade, the amount of UTII, if
he subleased part of the rented sales area of the store
(pavilion).

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

The Department of Tax and Customs Tariff Policy considered the appeal
on the application of the taxation system in the form of a single tax on imputed
income for certain types activities received by electronic
means of communication, and, based on the information contained in the circulation,
reports the following.
In accordance with “p. 3 tbsp. 346.29 "of the Tax Code of the Russian
Federation (hereinafter - the Code) for calculating the amount of a single tax on
imputed income for certain types of activities in the implementation
entrepreneurial activity in the retail sector through
objects of a stationary trading network with trading floors are used
physical indicator "area of the trading floor (in square meters)".
According to “Art. 346.27 "of the Code, the trading floor area means
part of the store, pavilion (open area) occupied by equipment,
intended for laying out, demonstrating goods, conducting cash
settlements and customer service, the area of checkout points and
cash booths, the area of work places for service personnel, as well as
aisle area for buyers.
The area of the sales area also includes the rented part of the area
trading floor. The area of auxiliary, administrative and household premises, and
also premises for receiving, storing goods and preparing them for sale, in
which does not provide customer service, does not apply to
trading floor area. The area of the trading floor is determined based on
inventory and title documents.
For the purposes of Ch. 26.3 of the Code of Inventory and Title
documents include any organization or individual
the entrepreneur documents for the object of a stationary trade network,
containing the necessary information about the purpose, constructive
features and layout of the premises of such an object, as well as information,
confirming the right to use this object (sale and purchase agreement
non-residential premises, technical passport for non-residential premises, plans,
schemes, explications, lease (sublease) agreement of non-residential premises or
its parts (parts) and other documents).
“Clause 2 of Art. 615 " Civil Code Russian Federation
it is established that the lessee has the right, with the consent of the lessor, to rent
leased property for sublease (sublease).
In this regard, when the lessee subleases part of the trading floor
store (pavilion) calculation of the unified tax on imputed income
should be carried out on the basis of the rented area of the trading floor for
deduction of the area of the trading floor, subleased. The basis for
reduction of the object of taxation by a single tax on imputed income
is a sublease agreement concluded by the lessee - taxpayer
the specified tax.
At the same time, it is reported that this letter of the Department does not contain
legal norms, does not specify normative prescriptions and is not
regulatory legal act. Written explanations of the Ministry of Finance of Russia on
the application of the legislation of the Russian Federation on taxes and
fees are of an informational and explanatory nature and do not interfere with
taxpayers to be guided by the norms of the legislation of the Russian
Federation on taxes and fees in an understanding that differs from the interpretation,
set out in this letter.
Deputy Director
Department of Tax
and customs and tariff policy
R.A. SAHAKYAN
09.12.2013

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Goryunov Evgeniy

Lawyer, Ivanteevka

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I ask you to clarify whether I correctly determine the area of the trading floor, how can this be challenged in the tax office, what documents can serve as evidence in the event of litigation in court?
Igor Tatarinov

Yes, you determine the area correctly

THE FEDERAL TAX SERVICE
LETTER
dated February 22, 2005 N 22-2-16 / 232
ABOUT THE ORDER OF APPLICATION OF THE SYSTEM
TAXATION IN THE FORM OF A SINGLE TAX ON IMPUTED
INCOME FOR SEPARATE ACTIVITIES
The Federal Tax Service reports.
In accordance with article 346.26 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the taxation system in the form of a single tax on imputed income for certain types of activities may be applied by decision of the subject of the Russian Federation in relation to the types of entrepreneurial activities provided for in paragraph 2 of this article of the Code, including and in relation to retail trade carried out through shops and pavilions with a trading floor area for each trade organization object not exceeding 150 square meters, tents, stalls and other trade organization objects, both having and not having a stationary trade area.
According to article 346.27 of the Code, for the purposes of chapter 26.3 of the Code, a stationary sales network is understood as a sales network located in buildings (their parts) and structures specially equipped and intended for trading. The stationary trading network is formed by construction systems, firmly connected by the foundation with the land plot and connected to utilities.
This category of trade objects includes trade organization objects both with trade halls (shops, pavilions) and without trade halls (kiosks, covered markets, fairs, etc.).
A store is understood as a specially equipped stationary building (part of it) intended for the sale of goods and rendering 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, and under the pavilion - a building , which has a trading floor and is designed for one or more workplaces.
Thus, other objects of a stationary trading network that do not correspond to the concepts of a store and a pavilion established by Chapter 26.3 of the Code should be classified as objects of a stationary trading network that do not have a trading floor.
According to Article 346.29 of the Code, when retail trade is carried out through the objects of a stationary trading network that have trading floors, the calculation of a single tax on imputed income is made using the physical indicator of the basic profitability "area of a trading floor in square meters", and through objects of a stationary trading network that do not have a trading floor hall, - using the physical indicator of the basic profitability "trading place".
At the same time, in accordance with Article 346.27 of the Code, “trading place” means the place used for the sale and purchase transactions, and the “trading floor area” of a stationary trading network facility (store and pavilion) means the area of all premises of this facility and open areas, used by the taxpayer for trade, determined on the basis of inventory and title documents.
Such documents include any documents that the taxpayer has for a stationary trade organization object containing the necessary information on the purpose, design features and layout of the premises of such an object, as well as information on the legal basis for the use of this object (transfer agreement, sale and purchase agreement for non-residential premises; technical passport for non-residential premises, plans, schemes, explications, lease (sublease) agreement of non-residential premises or its part (parts), permission for the right to trade in an open area, etc.).
According to State standard Russian Federation Р51303-99 “Trade. Terms and definitions "(hereinafter - GOST R51303-99) under the area of the sales area of a store is understood as a part of the sales area of the store, including the installation area of the store (part of the area of the store occupied by equipment designed for displaying, demonstrating goods, making payments and serving customers), the area of checkout points and checkout booths, the area of workstations of service personnel, as well as the area of aisles for buyers.
Thus, when calculating the amount of the unified tax on imputed income by a taxpayer carrying out retail trade through a stationary trade organization object that corresponds to the concepts of a store and a pavilion established by Chapter 26.3 of the Code, the area of all premises of such an object (including the areas referred to by GOST R51303-99 to the area trading floor), as well as open areas actually used by him for retail trade in goods and the provision of services to customers, which is determined in accordance with the above title and inventory documents.
It should be borne in mind that the areas of warehouse, office, utility and other premises of a stationary trade organization that are not intended for retail trade and the provision of services to customers are taken into account by the taxpayer when calculating the single tax on imputed income only if such premises they are actually used for the above purposes.
When the taxpayer carries out retail trade through other stationary objects of the retail organization (objects that do not correspond to the concepts of a store and a pavilion established by Chapter 26.3 of the Code, as well as objects actually used for shops and pavilions in which the area of the trading floor is not allocated by title and inventory documents) calculation unified tax on imputed income is made using the physical indicator of the basic profitability "trading place".
I.F. GOLIKOV

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fee 33%

Good afternoon.

Art. 346.27 of the Tax Code of the Russian Federation

trading floor area - a part of a store, a pavilion (open area) occupied by equipment designed for displaying, displaying goods, conducting cash settlements and servicing customers, the area of checkout points and checkout booths, the area of workstations of service personnel, as well as the area of aisles for buyers. The leased part of the trading floor area also belongs to the trading floor area. The area of utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not performed, does not apply to the area of the trading floor. The area of the trading floor is determined on the basis of inventory and title documents;

Indicate to the tax authorities this definition and peacefully "settle" this issue and pay from 10 sq.m.

And if the world does not work out, then my colleagues said everything correctly. The decision of the tax authorities can be challenged in court by presenting the relevant evidence.

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