How is the ENVD shopping area considered. What is considered the area of ​​the trading floor. Is the SP for ENVD entitled to provide services for the transportation of passengers and goods to legal entities

To all appearances, no one is going to "liquidate the imputed practitioners as a class" in the near future. This means that the questions concerning are still relevant.
Many of the claimants are in the retail business. And the single tax is calculated based on such physical indicators as a retail space or area trading place(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.

For reference
If trading is carried out through a stationary object trading network 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.

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.
Retail trade is transferred to imputation if it is conducted through fixed retail network objects(Subclauses 6, 7, clause 2, Article 346.26 of the Tax Code of the Russian Federation). These, in turn, include buildings (structures, premises, etc.), intended or used for trading activities (Article 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 the purchase and sale or lease agreement, technical data sheet, plans, diagrams, explications.
It would seem the words " used by for trading activities "allow the use of imputation in trade in any objects that are not even trade by their intended purpose. For example, in a room located in a warehouse or in an industrial zone. 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 in fact: how it is actually used (Letter of the Ministry of Finance of Russia dated April 30, 2009 N 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 translated into UTII (Letter of the Ministry of Finance of Russia dated 23.01.2012 N 03-11-06 / 3/2).
There are also two Resolutions of the Supreme Arbitration Court of the Russian Federation, in which the court considered the use of imputation as unlawful due to the fact that the goods were sold in premises not intended for this purpose: in the first case - in an administrative and office building, in the second - in the premises of a production workshop (Resolutions of the Presidium of the Supreme Arbitration Court RF dated 01.11.2011 N 3312/11, dated 15.02.2011 N 12364/10).

Conclusion
An argument such as "inconsistency in the purpose of the premises" is not often used by tax authorities in courts. 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(Letters of the Ministry of Finance of Russia dated 15.11.2011 N 03-11-11 / 284, dated 26.09.2011 N 03-11-11 / 243). A similar situation, by the way, is with the area of ​​the trading place (Letter of the Ministry of Finance of Russia dated December 15, 2009 N 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 is used for retail, as a rule, 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 (Resolutions of the FAS ZSO of 05/26/2010 in case N A75-512 / 2009; FAS UO of 04/19/2010 N F09-2486 / 10-C3). 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 (Resolutions of the FAS PO dated 10/14/2010 in case N A72-16399 / 2009; FAS DVO of 07/15/2011 N F03-2543 / 2011).

Advice
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) some 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 N F03-9441 / 2010) (which is basically impossible in the situation with sublease).
Squares premises for receiving and storing goods, administrative and amenity premises etc. (let's conditionally call them auxiliary) are not taken into account when determining the area of ​​the trading floor (Article 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 of Russia dated March 26, 2009 N 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 trading floor from storage facilities(Resolution of the FAS ZSO dated 18.10.2010 in case 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 the inventory documents.

Showroom it can also be a trading floor if the goods are sold in it. This is required condition(especially in the light of the decisions of the Supreme Arbitration Court of the Russian Federation on the possibility of conducting trade 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 of Russia of 17.09.2010 N 03-11-11 / 246). And, at least once, the court agreed with this approach (Resolution of the FAS VSO of July 26, 2010 in case 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 mall several separate trade objects on different floors. Then you can easily charge UTII for each room separately (Letters of the Ministry of Finance of Russia dated 01.02.2012 N 03-11-06 / 3/5, dated 03.11.2011 N 03-11-11 / 274; Federal Tax Service of Russia dated 02.07.2010 N 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 they do this due to the fact that for different groups goods in the regions have different coefficients K2 (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 limit on the area of ​​the trading floor of 150 sq. m. How, in this case, to calculate the "imputed" tax?
The supervisory authorities reason as follows: if the premises are located in the same building and according to the documents refer to the same store, then the areas must be summed up (Letter of the Ministry of Finance of Russia dated 01.02.2012 N 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 for the premises (Letter of the Ministry of Finance of Russia dated 03.11.2011 N 03-11-11 / 274).
For the courts, the information indicated in them is not absolute truth. They pay attention to the isolation of premises (Resolution of the Federal Antimonopoly Service of the Ministry of Defense of 06/08/2011 N KA-A41 / 5949-11), to the presence in each store of its own KKT, its auxiliary premises, its own staff, to separate income accounting, the range of goods sold, target the appointment of each part of the premises (Resolutions of the FAS PO dated 09/26/2011 in case No. A55-426 / 2011; FAS SKO dated 06/01/2011 in case No. A53-16868 / 2010).
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.

Note
When conducting "imputed" trade and another type of activity in one room for which the general taxation regime or simplified taxation system is applied, it is necessary to calculate the "imputed" tax from the entire area of ​​such premises (Letters of the Ministry of Finance of Russia dated March 29, 2011 N 03-11-11 / 74 , dated 07.06.2010 N 03-11-11 / 158; Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 02.11.2010 N 8617/10, dated 20.10.2009 N 9757/09).

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 of Russia dated December 26, 2011 N 03-11-11 / 320, dated December 22, 2009 N 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 of Russia dated 22.12.2009 N 03-11-09 / 410).
Last year, this issue was considered by the Supreme Arbitration Court of the Russian Federation (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of June 14, 2011 N 417/11). 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, there has been no more discord in the courts (Resolutions of the FAS SKO dated 08/31/2011 in case No. A53-22636 / 2010; FAS VVO dated 09/28/2011 in case No. A29-1419 / 2011).
But when renting a land plot on which 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 (Letter of the Federal Tax Service of Russia dated June 25, 2009 N SHS-22-3 / [email protected]).

Conclusion
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 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 is allocated in the room for buyers, where they can, moving from one shelves with goods to another, more closely familiarize themselves 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 premises is considered an object of a stationary trading network without a trading floor (Letters of the Federal Tax Service of Russia dated 06.05.2010 N SHS-37-3 / [email protected], dated 27.07.2009 N 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 should be either a store or a pavilion (Resolution of the Federal Antimonopoly Service of the Ministry of Defense of 08.14.2009 N 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 of Russia dated 03.12.2010 N 03-11-11 / 310).

For reference
Shop- a specially equipped building (its part) intended for the sale of goods and the provision of services to buyers 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 trading floor and is designed for one or more workplaces (Article 346.27 of the Tax Code of the Russian Federation).

In general, if your trade area 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 a trading place (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 (Clauses 4, 7 of Art. 346.29 of the Tax Code of the Russian Federation) can make their own adjustments, but even taking them into account, the difference in the final tax amounts is likely to be small. If we are talking 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 the same - 1800 rubles. per sq. m.

Conclusion
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.

If there are auxiliary premises, the court can recognize the object of trade as a store (Resolution of the FAS SZO dated 15.01.2010 in case N A56-36135 / 2009), which means that there will be a trading floor in this object. 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 the Supreme Arbitration Court of the Russian Federation. The court indicated that the trade was conducted through an object with a trading floor, because:
- 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;
- 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 trading place (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of June 14, 2011 N 417/11).
And the court decisions made after the release of this Resolution indicate that it has already been adopted by the courts (Resolutions of the FAS VVO dated December 26, 2011 in case No. A79-2716 / 2010; FAS ZSO dated November 22, 2011 in case No. A45-3709 / 2011).

Despite a fair number of court decisions regarding trading halls and trading places, there are still many questions regarding the calculation of the single tax. 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.

Calculate UTII taking into account the rented area of ​​the trading floor.

For a tenant organization, the leased area is part of the area of ​​a stationary retail network facility with a trading floor (Article 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 the local authorities have not established a reduced tax rate, 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 (1800 rubles)

×

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 with retail through objects that do not have sales areas. 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. The tax rate is 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.

received
fee 33%

Chat

Provorova Anna

Lawyer, Moscow

Free assessment of your situation

5390 replies

3,282 reviews

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 more than 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 " Tax Code 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, area of ​​work places 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 (sales contract
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 a single 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

received
fee 33%

Chat

Free assessment of your situation

Goryunov Evgeniy

Lawyer, Ivanteevka

Free assessment of your situation

6149 replies

3,120 reviews

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 case of proceedings 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 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, diagrams, 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 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

received
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 sales 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 authority 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. Solution tax authorities can be challenged in court by providing relevant evidence.

To calculate payments for UTII tax, you can use a free online calculator directly on this site.

Note! UTII operates by the end of 2020... From January 1, 2021, this taxation regime will be canceled (Law of June 29, 2012 No. 97-FZ).

What is UTII

The unified tax on imputed income is a special tax regime that can be applied by individual entrepreneurs and organizations in relation to certain types of activities.

Note: unlike the STS, for UTII, the actual income received does not matter. The tax is calculated based on the amount of estimated income, which is established (imputed) by the state.

A feature of UTII, like any other special regime, is the replacement of basic taxes common system taxation one - one. On imputation are not subject to payment:

• Personal income tax (for individual entrepreneurs).
• Income tax (for organizations).
• VAT (excluding export).
• Property tax (with the exception of objects, the tax base for which is determined as their cadastral value).

Who has the right to apply UTII

Individual entrepreneurs and organizations that meet certain conditions, in particular:

• The number of employees does not exceed 100 people ( specified limitation until 31.12.2020 does not apply to cooperatives and economic societies founded by a consumer society or union).
• The share of participation of other organizations is not more than 25%, with the exception of organizations whose authorized capital consists of deposits public organizations disabled people.

note, from January 1, 2020 you can not use UTII when selling fur clothes, footwear and medicines... The specified product groups are subject to mandatory labeling. In accordance with new edition Art. 346.27 of the Tax Code of the Russian Federation, their sale is not recognized as retail trade within the UTII.

Who cannot apply UTII

• Organizations and individual entrepreneurs whose number of employees exceeds 100 people.
• Organizations in which the share of participation of other organizations does not exceed 25%, with the exception of a number of institutions listed in clauses 2 of clause 2.2 of Art. 346.26 of the Tax Code of the Russian Federation.
• Organizations and individual entrepreneurs in relation to the sale drugs, footwear, as well as fur products (clothes, accessories).
• Individual entrepreneurs and organizations operating under contracts of simple partnership or trust management.
• Individual entrepreneurs and organizations that provide services for the lease of petrol and autogas stations.
• Educational, healthcare and social security providing services Catering.
• Organizations classified as the largest taxpayers.

The criteria for classifying an organization as the largest taxpayer are established by Order of the Federal Tax Service of Russia dated May 16, 2007 N MM-3-06 / [email protected] There are 2 categories of the largest taxpayers: regional and federal levels.

Regional organizations include organizations with an annual income (any of the last three, not counting the last reporting one) is from 10 to 35 billion rubles.

The largest taxpayers at the federal level are organizations whose total income exceeds 35 billion rubles

Separate criteria are established for organizations of the military-industrial complex, strategic enterprises and societies.

If licensed, credit institutions are among the largest taxpayers, Insurance companies(carrying out insurance, reinsurance, mutual insurance), participants in the securities market, insurance brokers, organizations carrying out activities in pension insurance and provision.

Note: an organization applying special taxation regimes cannot be classified as the largest taxpayer.

Activities falling under UTII

Classifier of activities for which the application of UTII is provided

In each municipality, local authorities independently decide on what types of activities taxpayers have the right to switch to UTII. Therefore, depending on the subject, this list may change. The list of activities subject to imputation is indicated in normative act local authorities authorities.

Note: in a number of regions, for example, in Moscow, UTII is not installed.

Transition to UTII in 2020

To switch to UTII, it is necessary within 5 days, after the start of the activity, fill out an application in 2 copies (for organizations - the UTII-1 form, for individual entrepreneurs - the UTII-2 form) and submit it to the tax service.

The application is submitted to the IFTS at the place of business, but in the case of the provision of services such as:

• Delivery or delivery retail trade.
• Placement of advertisements on vehicles.
• Provision of road transport services for the transportation of passengers and goods

an application for the transition to UTII, organizations must be submitted at the location, and the individual entrepreneur at the place of their residence.

If the activity is carried out in several places of the same city or region (with one OKTMO), then it is not necessary to register as a UTII payer in each tax service.

During 5 days after receiving the application, the tax service must issue a notification confirming the registration of an individual entrepreneur or organization as a payer of UTII.

Conditions for the transition to the transition to UTII in 2020

• The number of employees is less than 100 people.
• The share of participation of other organizations is not more than 25%.
• An organization or individual entrepreneur does not belong to the entities that are prohibited from applying UTII (clause 2, clause 2.2, article 346.26 of the Tax Code of the Russian Federation, article 346.27 of the Tax Code of the Russian Federation).
• UTII was introduced on the territory in which it is planned to conduct activities.

Calculation of UTII tax in 2020

A single tax on imputed income in one month calculated by the following formula:

UTII = Basic profitability x Physical indicator x K1 x K2 x 15%

Basic return is set by the state per unit of physical indicator and depends on the type of entrepreneurial activity.

Physical indicator each type of activity has its own (as a rule, this is the number of employees, square meters, etc.).

Table 1. Basic profitability and physical indicators by type of UTII activity

K1 Is the deflator coefficient. Its value for each calendar year is established by the Ministry of Economic Development of Russia. In 2019, this ratio was K1 = 1.915. To the beginning 2020 year it is approved in size 2,009 (order No. 684 dated October 21, 2019).

Note: to the report for the 1st quarter of 2020, the coefficient K1 can be adjusted to 2.005 - such a change in the mentioned order is published on the portal of legal acts.

K2- correction factor. It is established by the authorities of municipalities in order to reduce the amount of UTII tax for certain types of activities. You can find out its meaning on the official website of the Federal Tax Service (at the top of the site, select your region, after which a legal act with the necessary information will appear at the bottom of the page in the "Features of regional legislation" section).

note, since October 1, 2015 local authorities in the regions received the right to change tax rate UTII. The range of values ​​is from 7.5 to 15 percent, depending on the category of the taxpayer and the type of entrepreneurial activity.

Calculation of UTII tax for the quarter

To calculate UTII for the quarter it is necessary to add up the amounts of taxes by month. You can also multiply the tax amount for one month by 3 , but only on condition that the physical indicator did not change during the quarter (the new value of the indicator must be taken into account when calculating, starting from the same month in which it changed).

Calculation of UTII tax for an incomplete month

To calculate UTII per incomplete month , it is necessary to multiply the amount of tax for the whole month by the number of actual days of doing business for the month and divide by the number calendar days in a month.

Calculation of UTII tax for several types of activities

If you have several activities falling under UTII, then the tax on each of them must be calculated separately, after which the resulting amounts must be added. If the activity is carried out in different municipalities , then the tax must be calculated and paid separately for each OKTMO.

How to reduce the UTII tax

• Individual entrepreneurs without workers can reduce 100% UTII tax in the amount of fixed payments paid in the tax period (quarter) for oneself. Individual entrepreneurs independently choose the most convenient schedule for paying insurance premiums for themselves (the main thing is that the entire amount is paid on time within calendar year, i.e. from January 1 to December 31).

  note that in accordance with the Letter of the Ministry of Finance of Russia dated January 26, 2016 No. 03-11-09 / 2852, the attorneys were allowed to reduce the tax on insurance premiums paid in another quarter, provided that they were paid before the date of the declaration for the previous reporting period. For example, an individual entrepreneur can reduce the tax for 1 quarter on contributions paid before April 20 (the deadline for submitting reports for 1 quarter).

  It is also possible to reduce insurance premiums paid for one tax period in another. Let's say for the 4th quarter of 2019 the contributions were transferred in the 1st quarter of 2020. So, they can be taken for deduction when calculating the tax for the 1st quarter of 2020 (Letter dated 03/29/2013 No. 03-11-09 / 10035).

• Individual entrepreneurs and organizations with employees can reduce to 50% tax on the amount of paid insurance premiums for employees and fixed contributions for oneself (IP).

  Note: changes in art. 346.32 of the Tax Code of the Russian Federation, providing individual entrepreneurs with the opportunity to reduce the tax on contributions for themselves in the presence of hired personnel, entered into force on January 1, 2017. Until 2017, individual entrepreneurs making payments to their employees did not have the right to reduce the tax on insurance premiums for themselves.

  The limitation on tax reduction of 50% for individual entrepreneurs applies only to those quarters in which he had employees.

• In 2018-2019, individual entrepreneurs at UTII could take into account the purchase and installation costs in the amount of 18,000 rubles. when calculating tax. Count on this benefit could be individual entrepreneurs who registered an online cashier in the period from February 1, 2017 to July 1, 2019. If the individual entrepreneur provides catering services and conducts retail trade with employees, then the cash register must be registered from February 1, 2017 to July 1, 2018. To receive a deduction, these expenses must not have been previously accounted for under other taxation systems.

  Benefit amount - RUB 18,000 for each cash register.

  note that the 4th quarter of 2019 is the last, in the declaration for which the individual entrepreneur can declare a deduction at the cash desk. In the periods of 2020, it will not be possible to declare it.

An example of calculating the UTII tax with a reduction in insurance premiums

Initial data

Suppose that in 2020 IP Antonov V.M. provided shoe repair services in Balashikha (Moscow region).

Basic return RUB 7,500

The physical indicator for shoe repair services is the number of employees (including individual entrepreneurs). Throughout the year physical indicator did not change and was equal 2 .

Coefficient K1 in 2020 equals 2,009 .

Coefficient K2 for this type of activity in Balashikha is equal to 0,8 .

Monthly IE Antonov V.M. deducted insurance premiums for his employee. He paid in total RUB 86,000(1st quarter: 20,000 rubles, 2nd quarter: 23,000 rubles, 3rd quarter: 22,000 rubles, 4th quarter: 21,000 rubles)

For myself IP Antonov V.M. paid in 2020 fixed insurance premiums in the amount of RUB 40,874

Tax calculation

Since the physical indicator did not change throughout the year, the tax in each quarter will be calculated in the same way: 7,500 rubles. x 2 x 2.009 x 0.8 x 3 months x 15% = RUB 10,848.6

The resulting tax amount can be reduced by paid insurance premiums for the employee and fixed premiums for oneself, but not more than by 50% .

Thus, SP Petrov V.M. in each quarter it will be necessary to pay RUB 5,424.3(10 848.6 rubles x 50%).

An example of calculating UTII SP without workers

Initial data

In 2020 Ivanov A.A. provided veterinary services in the city of Smolensk.

Basic return for this type of activity is RUB 7,500

The physical indicator for veterinary services is the number of employees (including individual entrepreneurs). Throughout the year physical indicator did not change and was equal 1 (SP itself).

Coefficient K1 in 2020 equals 2,009 .

Coefficient K2 for this type of activity in Smolensk is equal to 1 .

Quarterly Ivanov A.A. paid insurance premiums for himself. He paid everything RUB 40,874(10,218.5 rubles each quarter).

Tax calculation

Since the physical indicator did not change throughout the year, the tax in each quarter will be calculated in the same way: 7,500 rubles. x 1 x 2.009 x 1 x 3 months x 15% = RUB 6,780.38

The resulting tax amount can be reduced by the paid insurance premiums for yourself in full.

Since the amount of paid insurance premiums exceeds the calculated amount of tax, IE Petrov V.M. at the end of the quarter, he should not pay anything (6,780.38 rubles - 10,218.5 less than 0).

An example of calculating UTII for individual entrepreneurs without employees when paying insurance premiums in another tax period

Initial data

In the 1st quarter of 2020, Sergeev A.A. provided repair services, maintenance and car wash in Pushkino, Moscow region.

Basic return for this type of activity is RUB 12,000

The physical indicator is number of employees (including individual entrepreneurs).

Coefficient K1 in 2020 equals 2,009 .

Coefficient K2 for this type of activity in Pushkino is 1 .

In the 1st quarter of 2020, Sergeev paid insurance premiums for himself for the 4th quarter of 2019 and the 1st quarter of 2020 in the total amount of 19,278 rubles. (RUB 9,059.5 for the 4th quarter of 2019 and RUB 10,218.5 for the 1st quarter of 2020).

Tax calculation for the 1st quarter of 2020

RUB 12,000 x 1 x 2.009 x 1 x 3 months x 15% = RUB 10,848.6

The resulting tax amount can be reduced by the insurance premiums actually paid for themselves in full, including those transferred with a delay for another period. That is, an entrepreneur can reduce the tax by 19,278 rubles.

Thus, SP Sergeev A.A. for the 1st quarter of 2020, you will not have to pay UTII (10,848.6 rubles - 19,278 rubles less than 0).

Deadlines for paying UTII tax in 2020

The tax period for UTII is a quarter.

Deadlines for paying UTII in 2020

Note... Tax must be paid quarterly on time until the 25th the first month of the next quarter. But in 2020, the deadlines for paying tax for quarters 1-3 fall on weekends, and therefore are shifted to the next next business day. The deadline for paying UTII for the 4th quarter is not postponed.

Tax accounting and reporting UTII

Accounting for physical indicators

All individual entrepreneurs and organizations at UTII are required to keep records of physical indicators. In what form to do this - the code does not regulate, therefore, all the so-called "UTII Books", which are strongly recommended by employees tax service, illegal... Especially if they contain such sections as "Income", "Expenses", etc.

However, in any case, it is necessary to take into account the physical indicators, therefore, if the cost of such a book is acceptable (the penalty for its absence is from 500 to 700 rubles), it may be worth purchasing it. But at the same time it is important to remember that it is necessary to conduct physical indicators only, all other information on income and expenses does not need to be entered there.

Tax return

The tax period for UTII is a quarter.

By results of each quarter, not later 20th the first month of the next quarter, all individual entrepreneurs and organizations at UTII are required to submit a tax return.

Deadlines for the submission of the UTII declaration in 2020

Note: if the deadline for the submission of the UTII declaration falls on the weekend or holidays, they also carry over to the next business day.

Accounting and reporting

Individual entrepreneurs applying UTII are not required to submit accounting statements and keep records.

Organizations on UTII, in addition to the tax return and accounting of physical indicators, are required to keep accounting records and submit financial statements.

Financial statements for different categories organizations differ. In general, it consists of the following documents:

• Balance sheet (form 1).
• Report on financial results(form 2).
• Statement of changes in equity (Form 3).
• Traffic report Money(form 4).
• Report on the intended use of funds (form 6).
• Explanations in tabular and text form.

Learn more about financial statements

Cash discipline

Organizations and entrepreneurs engaged in operations related to the receipt, issuance and storage of cash ( cash transactions) are obliged to comply with the rules of cash discipline. For individual entrepreneurs, lightweight rules apply.

Learn more about cash discipline.

note, in 2017-2019, organizations and individual entrepreneurs (with some exceptions) when accepting funds from individuals(and sometimes from other individual entrepreneurs or legal entities), switched to online checkouts. Individual entrepreneurs without service workers can take advantage of the grace period until July 1, 2021.

Additional reporting

Combining UTII with other tax regimes

Read about the rules for combining UTII and STS in.

Note: simultaneously engage in the same type of activity under different tax regimes it is forbidden... In addition, it is necessary apart for each taxation system, keep tax records (property, liabilities, business transactions), submit reports and pay taxes.

Separate accounting for UTII

When combining tax regimes, it is necessary separate income and expenses for UTII from income and expenses for other types of activities. As a rule, there are no difficulties with the division of income. In turn, the situation with costs is somewhat more complicated.

There are expenses that cannot be unequivocally attributed either to UTII or to other activities, for example, the salary of employees who are engaged in all types of activities at the same time (director, accountant, etc.). In such cases, costs are required divide in two parts proportionately income received on an accrual basis from the beginning of the year.

Loss of the right to apply UTII

An organization or individual entrepreneur loses the right to apply UTII if it violates the conditions for applying this regime. Most often this is due to the number of hired persons, that is, based on the results of the tax period (quarter) average headcount employees exceeded 100 people.

If an organization or individual entrepreneur applies only UTII, then when the right to imputation is lost, it is automatically transferred to the general tax regime from the quarter in which the violations were committed.

If the STS was applied along with UTII, then if the right to imputation is lost, the company (IP) will automatically be transferred to the STS, as the main tax regime. In this case, re-submission of the application for the transition to the simplified tax system is not required.

Transition to another tax regime

It is possible to switch from UTII to a different taxation regime only from next year, except for the case when an individual entrepreneur or an organization ceases to be a payer of the imputed tax. In this case, the payer can switch, for example, to the simplified tax system, from the month when the imputed activity was terminated.

Deregistration of UTII

An application for deregistration must be drawn up within 5 days from the date of termination of activity on UTII in 2 copies (for organizations - the UTII-3 form, for individual entrepreneurs - the UTII-4 form) and submit it to the tax service.

Within 5 days after receiving the application, the IFTS must issue a notification confirming the removal of an individual entrepreneur or an organization from the register as a payer of UTII.

Frequently asked questions about the application of UTII

What is considered the date of commencement of activities on UTII? The date of the lease, the date of the store opening or the date of the first income?

The date of commencement of business is the day of receipt of the first income. Thus, when submitting an application for the transition to UTII, the report must be kept from the date of receipt of the first income, and not from the conclusion of a lease agreement or the signing of an act of acceptance and transfer of the premises.

Is there a revenue limit for UTII, as, for example, on the simplified tax system or a patent?

There is no revenue limit for UTII. This is the main difference between UTII and other special modes.

Can an individual entrepreneur carrying out retail trade enter into agreements with foreign companies?

The Tax Code does not impose any restrictions on retail trade with foreign companies in order to application of UTII... In the event that the conditions of this type of activity are met (namely retail, not wholesale), An individual entrepreneur has the right to conduct foreign economic activity, being a payer of UTII.

Is an individual entrepreneur entitled to provide UTII services for the transportation of passengers and goods to legal entities?

In accordance with subparagraph 5 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, the taxation system in the form of a single tax on imputed income for certain types of activities can be applied to entrepreneurial activities in the provision of road transport services for the carriage of passengers and goods carried out by organizations and individual entrepreneurs having on the right of ownership or other right (use, possession and (or) disposal) no more than 20 vehicles intended for the provision of such services.

The number of vehicles available on the right of ownership or other right (possession, use and (or) disposal) should be understood as the number of vehicles, but not more than 20 units, intended to provide paid services for the carriage of passengers and goods that are on the balance sheet of taxpayers, or leased (received), including under a lease and sublease agreement.

Article 346.27 of the Tax Code of the Russian Federation determines that vehicles includes vehicles intended for the carriage of passengers and goods on the roads (buses of all types, cars and trucks). Vehicles do not include trailers, semi-trailers and dismantling trailers.

Relations in the field of rendering motor transport services are regulated by the chapter "Transportation" of the Civil Code of the Russian Federation (hereinafter - the Civil Code of the Russian Federation).

Clause 1 of Article 784 of the Civil Code of the Russian Federation stipulates that the carriage of goods and passengers is carried out on the basis of a carriage contract.

Retail trade is one of the types of "imputed" business. In this case, you can use it when the area of ​​the trading floor of a store or pavilion does not exceed 150 square meters... If this requirement is not met, then you will have to pay taxes within general regime or "simplified".

How to calculate the retail area for UTII?

Determine the area of ​​the trading floor according to title and inventory documents. Such documents may be contracts for the sale and purchase of non-residential premises, technical passports, floor plans, schemes, explications, lease (sublease) agreements for non-residential premises or their individual parts. The areas of utility, administrative, amenity, warehouse and other premises in which customer service is not performed are not included in the area of ​​the trading floor. This procedure is provided for by the Tax Code of the Russian Federation.

Premises for trade (retail space) in the same retail facility are rented by the same organization under several contracts

the possibility of using UTII depends on the availability of trading floors in this facility and on the procedure for issuing title documents.

If there are several sales areas, the tenant should take into account their total area, if, according to the documents of title, these sales areas belong to one commercial facility (store, pavilion). If the total area does not exceed 150 sq. m, the lessee has the right to apply UTII. If it exceeds, he must pay taxes in accordance with the general or simplified taxation system.

Trading halls belong to different trading facilities

according to the documents of title, for the purpose of applying UTII, their areas are accounted for separately.

Note: Letters of the Ministry of Finance of Russia dated May 23, 2012 No. 03-11-11 / 166, dated October 21, 2010 No. 03-11-11 / 280, dated April 15, 2010 No. 03-11-11 / 101, Federal Tax Service of Russia No. ШС-37-3 / 5778 dated July 2, 2010.

There are no sales areas in the shopping facility

then each rented premises qualifies as a separate object of trade organization (store or pavilion). And the areas of sales areas of such objects are not summed up. For each of them, the possibility of using UTII should be assessed separately. UTII can be used only in relation to those retail objects, the area of ​​the trading floor of which does not exceed 150 sq. m. Similar explanations are contained in the letters of the Ministry of Finance of Russia dated April 17, 2009 No. 03-11-09 / 142, dated September 4, 2007 No. 03-11-05 / 209, the Federal Tax Service of Russia dated July 2, 2010 No. ShS- 37-3 / 5778.

to the menu

How to reduce the area of ​​the trading floor, if this figure exceeds 150 sq. m, and it is beneficial for the organization to use UTII.

It is necessary to carry out the following activities:

• reduce the area of ​​the trading floor, having fenced off its part (with a capital partition) for a utility or administrative and utility room (letter of the Ministry of Finance of Russia dated July 4, 2006 No. 03-11-04 / 3/335). At the same time, the results of redevelopment (reduction of area) should be reflected in the inventory documents for the premises;
• rent out part of the premises... The leased retail space is not included in the calculation of UTII for retail trade (letter of the Ministry of Finance of Russia dated April 24, 2006 No. 03-11-05 / 109).

Rent out part of the store, then the "imputed" tax will decrease

The physical indicator for calculating UTII in relation to retail trade through stores and pavilions with a sales area of ​​no more than 150 square meters is the area of ​​a sales area in sq. meters. If a part of the retail space is leased out (for example, by your friends, individual entrepreneurs), then it is not necessary to take into account the leased meters when calculating the "imputed" tax.

If the value of the physical indicator changes during the tax period, when calculating UTII, such a change is taken into account from the beginning of the month in which it occurred.

The "imputed" tax for the month in which the lease agreement is concluded is calculated based on the area of ​​the trading floor minus the area leased out. The basis for reducing the UTII taxable object is a lease agreement.

Is the corridor area included in the trading floor area for the purposes of applying the taxation system in the form of UTII?

to the menu

UTII for retail: the court found that the trading floor can be separated from the warehouse by temporary, not capital partitions

The explication of the technical passport cannot serve as a basis for additional tax assessment, since these documents do not indicate that the taxpayer has any rights to use the retail space not specified in the lease agreement. As an annex to the lease agreement for premises with an area of ​​104 sq. meters, a plan was drawn up, in which the rented area was graphically indicated, and temporary partitions were displayed. The fact of the installation of such partitions is confirmed by the relevant documents (work contract, act of completed work). All this allows you to customize the leased sales area. Thus, the judges concluded, the entrepreneur legitimately paid UTII (Resolution of the CA of the West Siberian District of 04/22/16 No. A70-6147 / 2015).

to the menu

Trading floor, trading place at vmenenka

When to pay UTII to apply the indicator "area of ​​the trading place"?

A pavilion is a building that has a trading floor and is designed for one or more workplaces. The leased part of the trading floor area also belongs to the sales 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.

Under the trading place refers to the place used to carry out retail sales transactions. Trading places include buildings, structures, structures (part of them) and (or) land plots used to carry out retail sale and purchase transactions, as well as retail and catering facilities that do not have trading floors and visitor service rooms (tents, stalls, kiosks, boxes, containers and other objects, including those located in buildings, structures and structures), counters, tables, trays (including those located on land plots).

If an object of a stationary trading network actually meets the characteristics of a store or a pavilion, then when calculating a single tax on imputed income, the physical indicator “ trading floor area(in square meters) ".

If a retail facility has the characteristics of a stationary trading network that does not have sales areas (i.e. it is a covered market (fair), shopping complex, a kiosk or other similar object) with an area of ​​a trading place exceeding 5 square meters, then when calculating the amount of the specified tax, the physical indicator “ shopping area
The deflator correction coefficients are published in the calculation of UTII in the form of a table. The formula for calculating UTII is given.

Types of business in the charter and reporting. What services in the Moscow region are subject to UTII. No activity - submit reports? A / cars are being repaired. The number of people is 100.