Delivery and delivery retail okVED. Signs of the distribution trade for the purpose of using ENVD. Which tax regime is better
An individual entrepreneur is engaged in retail trade. Sells the product at three points. Peculiarities of delivery and delivery retail trade.
Question: We have retail trade. An entrepreneur wants to trade, selling goods in 3 establishments - bringing it there in turn and taking it away. Can this be attributed to the delivery and delivery retail? and then the question, according to the Decision of the Krasnoyarsk City Council of November 29, 2005 No. B-137, table 6 was compiled for retail trade. when applying for ENVD, in case of non-stationary trade, register the address of the outlet?
Answer: 1. Miscellaneous trade is trade from carts, baskets, trays - and this is more typical of trade on the street than indoors - after all, it is non-stationary trade. And the distribution trade is trade from machines or mobile equipment that is transported by a machine - trailers, semi-trailers, tonars, etc. - i.e. this is also a trade outside the stationary premises. Judging by your description, your activity is not suitable for distribution / distribution trade. And besides, distribution trade prohibited in relation to food products and part of non-food products (see recommendation No. 2).
2. In paragraph 2 of Art. 346.28 of the Tax Code of the Russian Federation states that when carrying out distribution and distribution trade, they must register at the place of residence. There is no need to specify the addresses of the points where the trade will be conducted.
3. Table 6 of Resolution No. B-137 of 29.11.2005 shows the coefficients for retail trading network, but not for delivery or distribution trade.
Justification
What address to indicate in the application for registration of the UTII payer. An entrepreneur provides catering services with mobile equipment in one city, but on the territory of several municipal districts
Attention: before submitting an application, clarify whether it will be accepted tax office.
An entrepreneur paying UTII is obliged to register for tax purposes at the place of residence and at each place of business in this special regime (clause 1 of article 83, clause 2 of article 346.28 of the Tax Code of the Russian Federation). An exception is when the place of residence of an entrepreneur coincides with the place where he conducts activities on UTII. In this case, it is enough to register for tax registration once. In addition, submit an application to the inspectorate of your place of residence in accordance with the ENVD-2 form approved by order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6 / 941.
If the place of residence of the entrepreneur does not coincide with the place where he operates on UTII, you will have to get up to tax registration several times. The following options are possible:
- an entrepreneur operates in several municipal districts, which are served by different tax inspectorates. In this case, submit applications on the UTII-2 form to each of these inspectorates;
- an entrepreneur operates in several municipal districts, which are served by the same tax office. In this case, submit an application on the UTII-2 form to this inspectorate.
The above procedure follows from paragraph 2 of Article 346.28 Tax Code RF.
In this case, it will not be possible to register only at the place of residence on the basis of paragraph 3 of paragraph 2 of Article 346.28 of the Tax Code of the Russian Federation. This is only allowed for entrepreneurs who are engaged in road transport, retail trade using non-stationary trade facilities or distribution and distribution trade. For catering services that an individual entrepreneur provides using mobile equipment, this option of registration is not provided for by law.
Characteristics of trading operations
In retail trade, the seller is in direct contact with the buyer. TO this kind trade includes trade from hands, tray, from baskets and hand carts. This is stated in paragraph 18 of Article 346.27 of the Tax Code of the Russian Federation.
In the distribution trade, the goods are sold through specialized vehicles, as well as mobile equipment used only with transport. This type of trade includes trade using a car, a car shop, a car shop, a tonar, a caravan, a mobile vending machine. This follows from Article 346.27 of the Tax Code of the Russian Federation.
Situation: are there any restrictions on the types of goods sold in the distribution (distribution) trade, in order to apply UTII
Yes, there are.
Thus, delivery and delivery trade the specified goods is forbidden and, therefore, as independent view activity cannot be transferred to UTII. This special mode can be used only if the sale of such goods is carried out through the objects of a stationary trade network.
Delivery or distribution trade in tobacco products is allowed only if in locality there are no shops or pavilions (clause 2 of article 19 of the Law of February 23, 2013 No. 15-FZ). If this condition is met, sellers tobacco products can also apply UTII. This conclusion follows from the letter of the Ministry of Finance of Russia dated April 7, 2017 No. 03-01-15 / 20998.
3. Decision of the Krasnoyarsk City Council of November 29, 2005 No. В-137Copy
On the taxation system in the form of a single tax on imputed income for certain types activities in the city of Krasnoyarsk (as amended on November 17, 2016) (as of January 1, 2017)
| P / p No. | Features of the place of retail trade, assortment of goods | The value of the coefficient K2 |
| 6.11 | Retail trade carried out through the objects of a stationary trading network, which have trading floors, as well as through objects of a stationary trading network that do not have trading floors: (clause as amended on October 15, 2009) | |
| 6.1.1 | Food products without alcoholic beverages and tobacco products (subparagraph as amended on October 11, 2012) | 0,53 |
| 6.1.2-6.1.7 (subclauses are excluded as amended on October 11, 2012) | ||
| 6.2. (item excluded as amended on October 15, 2009) 1 | ||
| 6.31 | Retail trade, carried out through objects of a non-stationary trade network, the area of a trade place in which exceeds 5 square meters: | |
| 6.3.1 | Food products | 0,18 |
| 6.3.2 | Non-food items | 0,24 |
| 6.3.3 | Food and non-food products (the subparagraph was introduced as amended on November 20, 2007) | 0,21 |
| 6.41 | Retail trade specified in clauses 6.1, 6.2, 6.3 in other assortment of goods (clause as amended on October 15, 2009) | 1,0 |
| 6.51 | Sale of goods using vending machines (the item was introduced as amended on October 13, 2011) | 0,6 |
Alexander Sorokin answers,
Deputy Head of the Operational Control Directorate of the Federal Tax Service of Russia
“CCP should be used only in cases where the seller provides the buyer, including his employees, with a deferral or installment plan to pay for their goods, works, services. These cases, according to the Federal Tax Service, relate to the provision and repayment of a loan to pay for goods, works, services. If an organization issues a cash loan, receives a return of such a loan, or receives and returns a loan itself, do not use the cashier. When exactly you need to punch a check, see
2.1. Non-stationary trading network
Let's turn again to the Tax Code of the Russian Federation, according to Art. 346.27 of which a non-stationary trading network is a trading network operating on the principles of distribution and distribution trade, as well as trade organization objects that are not classified as a stationary trading network.
2.1.1. Delivery (delivery) trade and UTII
Delivery trade - retail trade carried out outside a stationary retail network using specialized or specially equipped vehicles for trade, as well as mobile equipment used only with a vehicle. This type of trade includes trade using a car, a car shop, a car shop, a tonar, a caravan, a mobile vending machine.
Retail trade - retail trade carried out outside the stationary retail network through direct contact between the seller and the buyer in organizations, in transport, at home or on the street. This type of trade includes trade from hands, from a tray, from baskets and hand carts.
At the same time, hand-held trade, that is, in the form of direct contact between the seller and buyers, including at the buyer's home, at the buyer's place of work or at the seller's location, in the opinion of the Ministry of Finance of Russia, corresponds to the signs of trashy trade, and in relation to such activities, the organization can apply the taxation system in the form of a single tax on imputed income (Letter of the Ministry of Finance of Russia dated January 22, 2009 N 03-11-06 / 3/08).
The above definitions of distribution and distribution trade are given respectively in par. 17 and 18 Art. 346.27 of the Tax Code of the Russian Federation.
According to State standard RF GOST R 51303-99 “Trade. Terms and definitions ”, approved by the Resolution of the Gosstandart of Russia dated August 11, 1999 N 242-st, distribution trade is retail trade carried out outside the stationary retail network using specialized or specially equipped vehicles for trade, as well as mobile equipment used only complete with the vehicle.
And retail trade is defined by him as retail trade carried out outside the stationary retail network through direct contact between the seller and the buyer at home, in institutions, organizations, enterprises, transport or on the street.
Based on the definitions used by the Tax Code of the Russian Federation and GOST R 51303-99, we can conclude that distribution and distribution trade is:
- types of retail trade;
- types of retail trade, which are carried out through the objects of a non-stationary trade network.
A non-stationary trading network is a trading network operating on the principles of distribution and distribution trade, as well as objects of trade organization that are not classified as a stationary trading network (paragraph 16 of article 346.27 of the Tax Code of the Russian Federation).
Therefore, if, after a demonstration of the product by an employee of an organization operating in the field of retail trade, at home at potential buyer a retail sales contract is drawn up and the buyer pays in full or in part the cost of the purchased goods, which is confirmed by the commodity and cashier's checks, then such an activity can be considered as trash trade, subject to transfer to the taxation system in the form of a single tax on imputed income.
If, after the demonstration of the goods, the buyer is invited to drive up to the office of the organization, where, after the conclusion of the retail sale and purchase agreement and the payment of the cost of the goods, the goods will be transferred, then such activities for the purposes of Ch. 26.3 of the Tax Code of the Russian Federation can be attributed to activities in the field of retail trade through an object of a stationary trade network that does not have trading floor, in respect of which it is also possible to apply a taxation system in the form of a single tax on imputed income.
Activity on the sale of goods at retail with the condition of concluding retail sales contracts with buyers on the spot, carried out during the course of road presentations, for which leased space in the objects of the stationary retail network ( Letter of the Ministry of Finance of Russia dated August 26, 2013 N 03-11-06 / 3/34917).
But organizations or individual entrepreneurs engaged in distribution retail trade using a car, a car shop, a car shop, a tonar, a caravan, a mobile vending machine, carried out in the agricultural market, can be recognized as payers of a single tax on imputed income for this type of activity in accordance with agreements on the provision of shopping places in accordance with the requirements established by the state authority of the subject Russian Federation, on the territory of which the market is located, and the company that manages the market (Letter of the Ministry of Finance of Russia dated May 12, 2009 N 03-11-06 / 3/126).
It should be borne in mind that in accordance with paragraph 8 of Art. 3 Federal law dated December 30, 2006 N 271-FZ “On retail markets and amending Labor Code Of the Russian Federation ”(hereinafter referred to as Law N 271-FZ), a trading place is a place on the market (including a pavilion, kiosk, tent, tray) specially equipped and allocated by the market management company, used to carry out activities for the sale of goods (performance of work , the provision of services) and meets the requirements established by the state authority of the constituent entity of the Russian Federation, on the territory of which the market is located, and by the company managing the market.
According to paragraph 3 of Art. 16 of Law N 271-FZ when forming and approving a scheme for placing trading places on the agricultural market market manager the company must provide for and provide trading places for the sale of unprocessed agricultural products from vehicles.
In this case, paragraph 2 of Art. 22 of Law N 271-FZ provides that the sale of goods (performance of work, provision of services) from vehicles on the market, with the exception of cases provided for by Art. Art. 16 and 17 of Law N 271-FZ, is prohibited.
It should also be borne in mind that distribution (delivery) trade in some types of goods is prohibited.
So, when carrying out retail trade at the location of the buyer outside stationary places of trade: at home, at the place of work and study, on transport, on the street and in other places (i.e., when carrying out distribution trade), the sale of food products is not allowed ( with the exception of ice cream, soft drinks, confectionery and bakery products in the manufacturer's packaging), drugs, items made of precious metals and precious stones, weapons and ammunition for them, copies of audiovisual works and phonograms, programs for electronic computers and databases.
This follows from clause 4 of the Rules for the sale of certain types of goods, approved by the Decree of the Government of the Russian Federation of January 19, 1998 N 55.
Violation of this rule will entail the application of administrative measures in accordance with Art. 14.15 Administrative Code of the Russian Federation. So, Art. 14.15 of the Administrative Code of the Russian Federation stipulates that violation of the established rules for the sale of certain types of goods entails a warning or the imposition of an administrative fine on citizens in the amount of 300 rubles. up to RUB 1,500; on officials- from 1000 rubles. up to 3000 rubles; on legal entities- from 10,000 rubles. up to 30,000 rubles.
In accordance with paragraph 2 of Art. 346.28 of the Tax Code of the Russian Federation, taxpayers are required to register as payers of the single tax in tax authority at the location of the organization (place of residence of an individual entrepreneur) in the implementation, in particular, of delivery and distribution retail trade (subparagraph 7 of paragraph 2 of article 346.26 of the Tax Code of the Russian Federation).
Thus, organizations or individual entrepreneurs engaged in distribution (delivery) retail trade are required to register as payers of the single tax on imputed income with the tax authority, respectively, at their location or place of residence.
For such a type of entrepreneurial activity as delivery (distribution) trade, the physical indicator “number of employees” should be used. The value of the basic profitability for distribution (pick-up) trade is 4500 rubles. per month per person (clause 3 of article 346.29 of the Tax Code of the Russian Federation).
The number of employees is calculated as the average number of employees for each calendar month of the tax period (quarter).
It should be determined in accordance with the Instructions for completing federal forms statistical observation N P-1 “Information on the production and shipment of goods and services”, N P-2 “Information on investments in non-financial assets”, N P-3 “Information on financial condition organizations ”, N P-4“ Information on the number, wages and movement of workers ”, N P-5 (m)“ Basic information about the activities of the organization ”, which were approved by the Order of Rosstat dated October 24, 2011 N 435.
At the same time, only those employees who are directly involved in activities for which a special regime in the form of UTII is applied should be included in the calculation.
If the organization ( individual entrepreneur) combines the activities of distribution (delivery) trade with other types of activities (regardless of the taxation regime applied to them), then it must ensure a separate accounting of the number of employees involved in different types activities.
From July 1, 2017, when purchasing via the Internet, it is necessary to send the buyer an electronic cashier's receipt (letter of the Ministry of Finance dated March 1, 2017 No. 03-01-15 / 11618). And for a regular purchase, use online KKM.
registration
Registration of an online store in the tax office is no different from the registration of another business.
First you need to decide:. Other forms of registration of legal entities for online stores are usually not used.
OKVED
You can enter up to 57 codes in the application for opening, but you definitely need these:
[Old OKVED] 52.6 Retail trade outside stores [ New OKVED] 47.9 Retail trade outside shops, stalls, markets
[Old OKVED] 52.61 Retail trade on orders [New OKVED] 47.99 Other retail trade outside shops, stalls, markets
[Old OKVED] 52.61.1 Retail mail (parcel) trade [New OKVED] 47.91.1 Retail by mail
[Old OKVED] 52.61.2 Retail trade carried out through teleshops and computer networks ( electronic commerce including the Internet) [New OKVED] 47.91.2 Retail trade carried out directly using the information and communication network Internet
[Old OKVED] 52.63 Other retail trade outside stores [New OKVED] 47.9 Retail trade outside stores, stalls, markets This class includes:
- retail trade in any kind of goods, carried out by mobile means of distribution and distribution trade
- trading through machines
[Old OKVED] 72.60 Other activities related to the use of computing technology and information technologies[New OKVED] 62.09 Activities related to the use of computers and information technology, other
Wholesale or retail?
Wholesale - sale for organizations and individual entrepreneurs for subsequent resale (or use in production). Retail - for the end consumer. These concepts do not depend on the quantity of goods.
Permits and licenses
No special licenses or permits are required. Exception: alcohol, drugs, weapons, military equipment and some other dangerous types of goods.
Tax
For wholesale trade UTII and Patent are not provided. There will be STS or OSNO. The simplified taxation system is more profitable, but it is worth considering the OSNO if the partners need VAT.
Without retail space
Online store without retail space(delivery by courier, or by mail) can be on the simplified taxation system or OCH.
If the sale of goods takes place directly on the site (paid directly on the site), and then the person receives the goods through the point of issue, then this does not apply to UTII.
Article 346.27 of the Tax Code of the Russian Federation "Retail trade - entrepreneurial activity associated with trade in goods (including for cash, as well as using payment cards) on the basis of retail sales contracts. This type of entrepreneurial activity does not include trade through teleshops, telephone communications and computer networks ... Sale of goods and (or) products through vending machines Catering manufactured in these vending machines, for the purposes of this chapter, refers to retail trade. "
If there are less than a hundred employees in the company, then it is better to immediately write an application for simplification.
There is also an option to present trade as a delicate ...
Assorted trade
If the sale of goods takes place in cash and is carried out using a specially equipped vehicle then it falls under UTII or Patent (delivery and distribution trade). Of course, the online store is retail by order and it is not passable. But, very small companies (without a retail space and a desire to acquire KKM) should think about imputation of a retail trade. After all, the tax (especially in the regions) is not yet very much checking whether there is a website and how exactly the sale was carried out by order or not by order. Without any problems from the tax authorities, you can use only the simplified tax system if there is no retail space.
Assorted trade- retail trade carried out outside the stationary retail network through direct contact between the seller and the buyer in organizations, in transport, at home or on the street. This type of trade includes trade from hands, from a tray, from baskets and hand carts;
With distribution trade, you can use UTII. For this type of imputation are registered at the place of registration of the individual entrepreneur (location of the office of the organization). It can, for example, be used in Moscow (where there is no UTII), if at the same time the individual entrepreneur is registered in the Moscow region or in another city where there is this type of imputation.
I would like to point out that the tax authorities will believe in tradable trade in inexpensive, preferably everyday goods. It is unlikely that refrigerators, TVs or iPhones can be sold "by hand, tray, from baskets and hand carts." Clothing and food, as well as small household items (matches, plastic dishes, napkins, cat supplies) are most suitable here.
With retail space
Online store with retail space(point of issue of goods) falls under UTII (imputation) in all regions, except for Moscow. In Moscow, STS or OSNO.
An online store with a retail space is a retail trade using the site as an internet showcase and it is no longer a retail trade by order.
At the same time, it is important to know that imputation for retail trade is paid at the place of business (you need to get registered at the place of business). Those. the place of registration of the individual entrepreneur is not important.
OKVED (52.4) Other retail trade in specialized stores
UTII depends on the retail area and with an area of 5-10 sq. M. will be 500-1000 rubles per month. With the simplified tax system, income from all incomes you will have to deduct 6%.
Also, since 2013, it has become possible to acquire a patent (PSN) for retail. This system is similar to UTII. But PSN is bought for a certain period. ...
Ministry of Finance opinion
letter of the Ministry of Finance No. 03-11-11 / 77 dated 07.03.2012
Question: I am an individual entrepreneur, I am engaged in the sale of goods at retail through a rented area, in which some of the goods sold are located, there is a terminal on the area where buyers can order other goods for themselves. this moment not in the store (buyers can also familiarize themselves with the list of products on the company's website), but they will be delivered there within 2 days and issued in the same room. If the customer wishes, the goods can be delivered free of charge to the customer's address. There is no warehouse, goods are delivered from local and remote counterparties. Does this type of activity fall under UTII?
Answer: The Department of Tax and Customs Tariff Policy has considered the appeal on the procedure for applying the taxation system in the form of a single tax on imputed income for certain types of activities and, based on the information provided in the request, reports the following.
According to subparagraph 6 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation (hereinafter - the Code), 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 field of retail trade, carried out through shops and pavilions with a sales floor area not more than 150 square meters for each trade organization object.
Article 346.27 of the Code establishes that retail trade includes entrepreneurial activity associated with trade in goods (including for cash, as well as using payment cards) on the basis of retail sale and purchase agreements.
This type of entrepreneurial activity does not include, in particular, the sale of goods according to samples and catalogs outside a stationary trading network (including in the form postal items(mail order trade), as well as through teleshops, telephone communications and computer networks).
Thus, it is not recognized as retail trade and, accordingly, is not subject to transfer to the taxation system in the form of a unified tax on imputed income, entrepreneurial activity in the field of selling goods according to samples and catalogs outside the objects of a stationary trading network, as well as remote sale of goods through Internet sites ( online stores), subject to the subsequent delivery of goods to customers at home.
At the same time, it should be noted that if retail trade in goods based on samples displayed on the website is carried out through a trade object, which, according to inventory and title documents, is an object of a stationary trade network, then such activity, in order to apply Chapter 26.3 of the Code, can be recognized as retail trade. and transferred to the payment of a single tax on imputed income.
Entrepreneurial activity on the sale of goods through special terminals installed in the objects of a stationary trading network, on the territory of which payments for goods selected by buyers are carried out (retail sales transactions are concluded), can also be transferred to the payment of a single tax on imputed income.
At the same time, trade in goods carried out by ordering goods by buyers through special terminals installed in premises that do not belong to the objects of a stationary trading network is not recognized as retail trade and is not transferred to the payment of a single tax on imputed income.
At the same time, we would like to draw your attention to the fact that according to the Regulations on the Ministry of Finance of the Russian Federation, approved by the Resolution of the Government of the Russian Federation of June 30, 2004 N 329, and the Regulations of the Ministry of Finance of Russia, approved by order of the Ministry of Finance of Russia dated March 23, 2005 N 45n, in the Ministry of Finance of Russia individual and collective appeals of citizens and organizations on issues within the jurisdiction of the Ministry are considered. At the same time, in accordance with the Regulations and Regulations, unless otherwise provided by law, applications for the examination of contracts, constituent and other documents of organizations, as well as for the assessment of specific economic situations, are not considered on the merits.
Which tax regime is better?
The options are:
- USN, UTII retail, Patent (if any trading area and sale from it)
- USN, UTII delivery and delivery trade, Patent (if there is no retail space)
Of course, for any business there is another OSNO option, but it is usually the most unprofitable. It can only be considered when trading wholesale, when VAT is needed.
Certificates of conformity
It must be understood that goods for resale must be properly registered and cleared through customs.
Many products require certificates of conformity. For clothing, such certificates are optional (except for children's clothing and workwear).
Certificates can be obtained both by the seller of the goods and by any other dealer or the manufacturer himself.
Delivery
Pickup
Trading area
Courier delivery
Delivery by Russian Post
Other delivery services (DHL, EMS, etc.)
Site creation
With the help, you can maintain tax and accounting on the STS and UTII, generate payments, Pension Fund, SZV, Unified Settlement 2017, submit any reports via the Internet, etc. (from 250 rubles / month). 30 days for free, with the first payment (if you click on these links from this site) three months as a gift. For newly created individual entrepreneurs now (free).
When calculating UTII when selling goods through other objects of a non-stationary trading network, use the physical indicators "trading place", "vending machine" or "area of a trading place" (clause 3 of article 346.29 of the Tax Code of the Russian Federation). At the same time, the physical indicator "vending machine" should be used regardless of which category the vending machines belong to: stationary or mobile. Such clarifications are contained in the letters of the Ministry of Finance of Russia dated May 13, 2011 No. 03-11-10 / 24 and dated March 28, 2011 No. 03-11-11 / 72.
Corrective factors
In addition to physical indicators and basic profitability, when calculating UTII with distribution (distribution) trade and sales through other objects of a non-stationary network, 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. For distribution and distribution trade, use the formula:
When retailing through other objects of a non-stationary trading network, calculate the tax base for UTII in the following order.
For retail outlets, the area of which is less than 5 sq. m, the tax base for the quarter is determined by the formula:
| The tax base | = | Basic | × | Quantity | + | Quantity | + | Quantity | × | K1 | × | K2 |
For shopping places, the area of which is more than 5 sq. m, the tax base for the quarter is determined by the formula:
| The tax base | = | Basic | × | Square | + | Square | + | Square | × | K1 | × | K2 |
When selling goods through vending machines, determine the tax base for the quarter using the formula:
| The tax base | = | Basic | × | Quantity | + | Quantity | + | Quantity | × | K1 | × | K2 |
In this case, the values of the coefficient K2 should be used depending on the category of used vending machines. For stationary vending machines, the coefficients established for the objects of the stationary trade network are applied. Adjust the base profitability of mobile vending machines taking into account the K2 coefficient established for non-stationary trade objects. This is stated in the letter of the Ministry of Finance of Russia dated June 9, 2011 No. 03-11-09 / 35, addressed to the Federal Tax Service of Russia.
The values of physical indicators - the average number of employees and 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). When rounding off the sizes of physical indicators, discard their 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 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).
Calculation of UTII
Determining the size 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 Federal Tax Service of Russia dated January 23, 2012 No. ММВ-7-3 / 13.
An example of calculating UTII from the distribution trade. The number of employees changed during the tax period
LLC "Alpha" sells goods at retail through its employees (retail trade) 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.
In the first quarter, the average number of employees for calculating UTII was:
- in January - 10 people;
- in February - 15 people;
- in March - 15 people.
The imputed income for calculating UTII for the 1st quarter was:
4500 rubles / person × (10 people + 15 people + 15 people) × 0.7 × 1.798 = 226,548 rubles.
UTII for the first quarter is equal to:
RUB 226,548 × 15% = 33 982 rubles.
The calculated amount of UTII can be reduced by the amount of paid insurance premiums and paid hospital benefits. For more on this, see
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