Open an un for the sale of pvc windows. Beware, deception: virtuoso swindles of window companies. But what if there are no representatives of large companies in your city

During the on-site inspection, the inspectorate found that an individual entrepreneur illegally applies the taxation system in the form of UTII in relation to the production and installation of plastic windows on orders individuals... On this basis, she brought the entrepreneur to justice in the form of a fine. Kommersant did not agree with this decision and went to court.

The arbitrators found that in the audited period, the entrepreneur was selling PVC products ( plastic windows) to the population with the fulfillment of the terms of contracts for the installation of windows in the customer's premises. When selling windows, the entrepreneur entered into an agreement with each customer, the subject of which was the provision of the goods to the buyer in accordance with the attached specification, and the individual entrepreneur was responsible for manufacturing, delivery, and installation of goods within 30 days from the date of receipt of payment for the goods. The cost of delivery and installation was borne by the entrepreneur himself. The obligations of the buyer under the contracts included making payment for the goods prior to its installation, ensuring unhindered access to the object and creating necessary conditions to install the product. The delivery of the final result of the work performed by the seller and its acceptance by the buyer were formalized by an act of acceptance and transfer of installation (finishing) works. The IP purchased the installed products (windows) from a third-party organization with which it was concluded.

That is, the entrepreneur did not sell finished products, but manufacture them according to the required sizes, based on the individual needs of customers. Consequently, the transfer of the manufactured goods within the framework of the performance of the work contract is unreasonably qualified by the tax inspectorate as a trade activity.

Thus, in fact, an individual entrepreneur during the audited period did not retail trade, but carried out work on the installation of windows manufactured under the execution of a contract with the involvement of a subcontractor.

According to the explanations given in the decree of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 29, 2011 No. 14315/10, the specified activity should be qualified as the provision of consumer services.

In accordance with subparagraph 1 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, the activity on the provision of consumer services, their groups, subgroups, types and (or) individual consumer services classified in accordance with OKUN, refers to "imputed" types of activity.

In this regard, the arbitrators in the Resolution of the Federal Antimonopoly Service of the East Siberian District of 05/17/2012 No. A78-7278 / 2011 came to the conclusion that an individual entrepreneur reasonably applied the taxation system in the form of UTII. Accordingly, the decision of the tax inspectorate is unlawful.

The plastic window market is a scam market. No, of course, there are bona fide and reliable companies, and there are quite a few of them. But compared to how many fly-by-night firms appear each year closer to summer, they are in the minority. This means that you need to be extra vigilant and careful when dealing with window manufacturers and installers.

Watch the following videos to prove that we are not making it up

These are the first three YouTube videos for "plastic window scams":

• Fraudsters left a pensioner from Kuibyshev without money and promised plastic windows
• The fraudster left gullible citizens with no money and no windows

On the first page of the Yandex news feed, for the same request, you can find information indicating that only in the last three months scams in the field of glazing have been disclosed in the following cities of Russia:

• Nizhny Novgorod
• Astrakhan
• Rybinsk
• Ryazan
• Volgograd.

Please note again: this is only about cases that have been disclosed to date.

Typical scam scheme:

• Get started with mentioning brands that inspire customer confidence. For example, declare that the company produces translucent structures with the Rehau profile.
• Inform as many people as possible about incredibly large discounts in order to increase the flow of orders.
• To build up a sufficient customer base in some time to get the desired number money (some scammers limit themselves to a dozen clients, others collect large corporate orders, the amount of which amounts to hundreds of thousands of rubles).
• Receive from a large group of clients an advance payment or full payment under an agreement.
• Disappear.

In 2013 it became known that a company operating in Vladivostok under the well-known brand Okna Rosta had collapsed. The management disappeared without a trace along with the prepayment received from customers for the installation of plastic windows. As it turned out during the investigation, the Moscow company had nothing to do with the firm that borrowed the name from it. The scheme of the scammers' work was standard: first, an advance payment was collected from the clients, then the employees fed them "breakfasts", promising that the installation was about to be carried out, after which the company disappeared.

How to recognize an unscrupulous company

In fact, everything is not that difficult. Here are the main signs:

• Organizational and legal form - individual entrepreneur as the cheapest option.
• Working on the market for less than a year.
• The lack of a website and any information about the company on the Internet, including reviews.
• Offering suspiciously low prices, too much discounts.
• Striving to receive 100% advance payment under the glazing contract.
• Placing advertisements on free sites, in newspapers in the section "private ads".
• Lack of contact details, the manager insists on leaving the house.
• The firm has an office, but it is not credible.
• The competence of the staff leaves much to be desired, they cannot answer specific questions.
• Lack of product quality certificates.
• Overpriced warranty.

But some are more subtle ...

The bulk of fraudsters are fly-by-night firms, but there are also companies that have been on the market for a long time, deceiving customers over and over again, which the latter do not even know about.

What profile are your windows made of?

If you think that the manager's answer to this question will tell you everything about the quality of the window, you are very deeply mistaken.

In order to make a high-quality plastic window, expensive modern equipment is required, special stands for adjusting fittings and checking welds and, of course, qualified craftsmen. This can only be afforded large manufacturer... The build quality is very difficult to determine by eye, so you should just ask the seller who the manufacturer is.

Little things, big problems

The quality of the fittings determines the convenience and service life of the window. The undisputed leaders in this segment are German manufacturers - Roto, Siegenia-Aubi, Maco. But even if a company offers reliable fittings, this does not mean that it does not save.

In the vast majority of cases, cheap and low-quality windows are not installed:

Opening stop (comb) - allows you to fix the open sash in both pivoting and tilting positions. In cheap models, even it is not installed, not to mention multi-stage micro-slot ventilation systems, valves and other devices.

Erroneous action blocker - allows you to fix the sash so that the window does not hang on the lower hinge if the handle of the open sash is moved to tilt mode. Not only provides convenience and guarantees durability of operation, but is also responsible for the safety of health and life (one day a heavy sash may fall out of the opening).

Mounting plate - is responsible for the tightness of the vestibule, their number in one window cannot be less than four, otherwise it will blow from the window, and ice may also form.

Aluminum handles... Quality handles are made from aluminum and then covered with plastic. In cheap windows, plastic handles are used, which fail very quickly.

And there are also slopes

Which normally should be made of sandwich panels, and not of cheaper plastic. Fungus and mold do not form on such panels, and most importantly, they are distinguished by improved thermal insulation.

Slope joints should not be sealed with silicone sealant, which can come off in a month, but with liquid plastic, which, moreover, ideally matches the color of the panel.

But that's not all

How do you feel about your nervous system? Some window companies, even offering quality windows, do not care at all about how much worries their customers will have to endure.

Common problems include:

• Missed deadlines without informing the client about it... Very often there is such a situation: there is an agreement that the measurer or the assembly team must arrive at a certain time. The client takes time off from work, waits, but the company simply forgets about the order, or the specialist appears with a long delay. And it's good if the delay is only an hour or two. And if six or eight?
• Rudeness of employees... Why is this also cheating? Why not? If you contact any company, pay money, you have every reason to count on a polite and attentive attitude, competent answers to all your questions. When they talk to you as if you are also to blame ... the lie is obvious.
• Incorrect calculations... It is not uncommon for the customer, when concluding a contract, to declare one cost, and after installation it turns out that it is 20-30% higher. The fact is that many companies do not immediately include delivery and installation in the cost. Despite the fact that the customer, without being notified of additional costs, has the right to defend their interests, few people want to spend time and energy walking around the courts.

Needless to say, when contacting a normal company, such things will never happen?

How to find a guaranteed reliable company for the installation of plastic windows?

Well, for example, use the database of reviews on the Windows Media portal: this is the only Russian resource that contains the most complete information about the window market.

Another win-win option is to contact a company that has been around for a long time, has thousands of customer reviews, and is highly ranked. However, the choice is always yours.

Should I order windows from dealers? Why not. The main thing is to make sure that the company is really an official representative and has permission to use brand... This is confirmed by the presence of the relevant certificate, certified by the signature general director and the seal of the company, as well as certificates of conformity for products. As a rule, the list of official dealers is always presented on the company's website, you can always clarify this information by calling the hotline.

What if there are no representatives of large companies in your city?

Then it is necessary to act in accordance with following rules:

• Order windows in those companies that your acquaintances recommend (it is desirable that the windows have stood with them for 3-4 years, since some of the shortcomings of installation and the design itself appear only after a certain time).
• If there are no such acquaintances, you need to contact a company that has been on the market for more than two years. Better yet, even longer.
• Do not hesitate to ask for a complete package of documents: a certificate of registration with the tax authorities, product certificates, contracts with the manufacturing plant. At the last moment, you should pay special attention: if the manager is not ready to provide contracts, there is a high probability that the windows are produced literally "in the basement", which means that their quality is guaranteed to be low.
• Clarify who exactly will produce assembly work and find out the qualifications of the masters.
• Do not sign an agreement without detailed acquaintance with paying attention to the timing of its execution: they should not be the subject of an oral agreement.

And the most important thing. If you do come across scammers, contact law enforcement as soon as possible. There is little chance of getting your money back, but the sooner the police start looking for criminals, the more likely the case will be successfully resolved.

Let the experts judge the quality

Our manager is at your home. For consultation, accurate measurement and conclusion of a contract at home, we suggest using the "Mobile Office" service.

Windows, installation of plastic windows.

Work experience - since 2006.

- “We ordered the repair of plastic windows, because the rooms were cool and it seemed to us that it was because of the windows. The master arrived - Kashirsky Andrey, a pleasant young man, outlined a work plan (replacement of the seal and window adjustment), drew up a contract, calculated the cost (it turned out to be the same as we expected), agreed on the terms. By the way, all diagnostics were performed free of charge. The master arrived at the appointed time, professionally did all the work, the results exceeded our expectations, the rooms became really warm. When a small defect appeared a day later, the foreman promptly arrived and fixed it. We are very pleased with the work of the master. We will recommend it to our friends and acquaintances.»

“It was necessary to take measurements and then install ready-made plastic windows. Satisfied with everything. I didn’t control, didn’t stand and didn’t look, as with a small child, the guys did everything well. Opens up, it doesn't seem to be blowing, it hasn't approached yet, but it's good, it got warmer right in the apartment, the sound insulation has become better, that is, the difference is immediately noticeable. With a window with one more, if there are questions, we will probably do with them. He fulfilled everything, the contract remained in my hands. I think that five with a plus can be given to the master, the only thing that I would like to live and see until the evening, but nothing blows, it became warm, despite the fact that the windows were opened when it was being repaired, and still the room is already warm, which means nowhere and nothing blows, everything is fine. Andrey said that if suddenly any questions arise, there is also a twelve-month guarantee for work. So everything seems to be fine, visually everything is fine. We have a small child, maybe in the future we will still use the services of tutors of your company.»

Works with a partner.

Experience since 2006, began with the assembly of windows in production, then installation, then service maintenance and repair. Repeatedly attended refresher courses in the company "Schuco" Higher education. 30.06.2017. Specialty "Management" Secondary technical 21.03.2005. Specialty "Auto mechanic"

Departure: Moscow, Moscow region, Belomorskaya.

Replacing the seal: 150-200 rubles. / rm ( sealant german)

Replacement of fittings: from 3000 rubles. / PCS.

Sash adjustment: 400 rubles.

Installation of mosquito nets: from 300 rubles. / conv.

Minimum order: from 1000 rubles. / conv.

On-site consultation: from 1000 rubles. / conv.

Answer:

When providing household services for the installation of window and door blocks from various materials, the individual entrepreneur has the right to apply UTII in 2017.

Rationale:

In accordance with paragraphs. 1 p. 2 art. 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 by decisions of the representative bodies municipal districts, city districts, legislative (representative) bodies state power cities of federal significance Moscow, St. Petersburg and Sevastopol, in particular with regard to business activities for the provision of personal services.

At the same time, household services are paid services, which turn out to be individuals and whose codes in accordance with All-Russian classifier species economic activity and the All-Russian classifier of products by type of economic activity are determined by the Government Russian Federation (Article 346.27 of the Tax Code of the Russian Federation).

The list of codes of activities and codes of services related to household services for the purpose of applying the taxation system in the form of UTII from 01.01.2017, approved by the order of the Government of the Russian Federation dated November 24, 2016 No. 2496-r (hereinafter referred to as the List). (Letter of the Ministry of Finance of Russia dated 06.12.2016 No. 03-11-06 / 3/72654).

IN this List included OKPD2 43.32.10 "Joinery and carpentry work", which includes, among others, work on the installation of door and window blocks and frames, windows, window sashes, slatted sashes, garage doors, etc. from any materials.

Based on the conditions of the issue under consideration, the entrepreneur in 2016 provided services to the population for the installation of window and door blocks from various materials, using the UTII. Taking into account the above, in 2017, the services provided by the entrepreneur belong to OKPD2 43.32.10 and are included in the List of codes of activities and codes of services related to household services in order to apply the taxation system in the form of UTII.

Thus, in relation to entrepreneurial activities in the provision of household services for the installation of window and door blocks from various materials, the individual entrepreneur has the right in 2017 to continue to apply UTII subject to the restrictions established by clause 2.1 and clause 2.2 of Article 346.26 of the Tax Code of the Russian Federation, and subject to the provision of this type services to individuals (Letter of the Ministry of Finance of Russia dated January 13, 2017 No. 03-11-11 / 947).

By this issue we adhere to the following position:
An entrepreneur has the right to apply the patent taxation system in the event that the installation of windows is the subject of an independent contract with the customer. In this case, the customer can be both an individual and a legal entity.
With regard to the installation of windows, UTII can be applied only if the customers of the work are individuals. The subject of the contract with an individual should be exactly the work on the installation of windows, or the cost of these works in the contract should be allocated separately.

Justification of the position:
In accordance with the Tax Code of the Russian Federation, the patent taxation system (hereinafter referred to as the PSN) is established by the Tax Code of the Russian Federation, enacted in accordance with the Tax Code of the Russian Federation, the laws of the constituent entities of the Russian Federation and is applied in the territories of these constituent entities of the Russian Federation. PSN is used by individual entrepreneurs (IE) along with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees, including the simplified taxation system (STS).
The list of types of entrepreneurial activity in respect of which, by the decision of the subject of the Russian Federation, the PSN can be applied is established by the Tax Code of the Russian Federation.
So, the PSN applies, in particular, to the following types of entrepreneurial activity:
- repair of housing and other buildings (RF Tax Code);
- services for the production of installation, electrical, sanitary and welding works (Tax Code of the Russian Federation);
- services for glazing balconies and loggias, cutting glass and mirrors, artistic processing glass (Tax Code of the Russian Federation).
Within the territory of Vologda region in relation to the named types of activity, the PSN was introduced by the Law of the Vologda Region of November 29, 2012 N 2900-OZ "On the patent system of taxation in the territory of the Vologda Region".
According to the All-Russian Classifier of Economic Activities OK 029-2014 (NACE Rev. 2), adopted and put into effect by Rosstandart No. 14-st of 31.01.2014 (hereinafter - OK 029-2014), the installation of windows and window frames made of wood or other materials (code 43.32.1) is assigned to the group "Joinery and carpentry works" (code 43.32), which is part of the grouping "Construction finishing works" (code 43.3).
The Ministry of Finance of Russia dated January 14, 2016 N 03-11-12 / 580, in particular, explains that an individual entrepreneur carrying out business activities to provide services for the glazing of balconies and loggias with the installation of window blocks purchased for this purpose from their manufacturer can use in a relationship these activities PSN based on the Tax Code of the Russian Federation.
At the same time, if in the situation under consideration the individual entrepreneur intends to install windows not only on loggias and balconies, then on the basis provided for by the Tax Code of the Russian Federation, PSN cannot be applied.
The installation of windows can also be attributed to repair work. At the same time, as explained in the Ministry of Finance of Russia dated 25.04.2017 N 03-11-12 / 24822, dated 25.01.2017 N, PSN, on the basis provided for by the Tax Code of the Russian Federation, cannot be applied if an individual entrepreneur will repair facilities capital construction (excluding housing), which include office and warehouses legal entities.
At the same time, from the Ministry of Finance of Russia dated 05.16.2013 N 03-11-12 / 17092 it follows that in relation to work on the installation of doors and windows that, according to OKVED, refer to joinery and carpentry work, PSN can be applied on the basis of the Tax Code of the Russian Federation.
Note that, as noted in a number of letters from the Ministry of Finance of Russia, Chapter 26.5 "Patent taxation system" of the Tax Code of the Russian Federation does not directly provide for the use of the All-Russian classifiers of types of economic activities in order to classify the type of entrepreneurial activity carried out by an individual entrepreneur to the type of activity in respect of which PSN ( Ministry of Finance of Russia from 29.12.2016 N 03-11-12 / 78993, from 06.09.2012 N).
At the same time, for individual entrepreneurs it is desirable that the corresponding OKVED code be indicated in the Unified state register individual entrepreneurs (Ministry of Finance of Russia dated 05.16.2013 N 03-11-12 / 17092).
From the Ministry of Finance of Russia dated 04/25/2017 N 03-11-12 / 24822, 04/26/2016 N, 05/16/2013 N, it follows that an individual entrepreneur carrying out business activities for the production of installation, electrical, sanitary and welding works has the right provide services to both individuals and legal entities.
It should be borne in mind that the tax authorities adhere to the position according to which the types of activities listed in the Tax Code of the Russian Federation should be understood as such activities, as a result of which the entrepreneur generates income.
This position is shared by the courts.
So, for example, in the Second Arbitration Court of Appeal dated 03.09.2015 N 02AP-6632/2015 (AS of the Volgo-Vyatka District dated 29.12.2015 N F01-5320 / 15 left unchanged) the judges concluded that the installation work was only part of the general construction and repair work performed by the individual entrepreneur and were carried out in order to achieve the final result stipulated by the concluded contracts. In this regard, the installation work was not of the nature of an independent type of entrepreneurial activity, and the taxpayer's arguments that the work included the installation work provided for by the patents are untenable.
A similar conclusion was made by the judges in the Third Arbitration Court of Appeal dated 02.07.2014 N 03AP-2795/14 (AS of the East Siberian District of 09.10.2014 N F02-4666 / 14 was left unchanged, by the definition of the Armed Forces of the Russian Federation dated 30.01.2015 N 302-KG14 -7660 refused to transfer to cassation in the IC on economic disputes of the RF Armed Forces). The courts found that the individual entrepreneur applied a patent-based taxation system in relation to sawn timber sales operations. The IP did not provide evidence of the activity of sawing wood as an independent type of entrepreneurial activity for which a patent was obtained, and not the stage of the process of production of sawn timber.
Thus, we believe that in the event that an individual entrepreneur enters into independent contracts in relation to such an activity as performing work on the installation of windows (the purchase and sale of the window itself must be separated into a separate contract with an independent cost), he has the right to apply patent system of taxation.
If the specified works are only an integral part of a mixed contract containing an element of a work contract, then references to the use of PSN in relation to these works are highly likely to lead to tax disputes.

UTII

The taxation system in the form of a unified tax on imputed income (UTII) for certain types of activities is established by the Tax Code of the Russian Federation, enacted by regulatory legal acts representative bodies of municipal districts, urban districts, the laws of federal cities of Moscow, St. Petersburg and Sevastopol and is applied along with the DOS and other taxation regimes provided for by the Tax Code of the Russian Federation, including the USN (Tax Code of the Russian Federation, Ministry of Finance of Russia dated 02.21.2013 N 03 -11-11 / 77, dated 01.02.2013 N).
On the territory of the city of Cherepovets, the system of taxation in the form of UTII was introduced by the Cherepovets City Duma of the Vologda Oblast of October 25, 2005 N 114 "On a single tax on imputed income for certain types of activities" (hereinafter - Resolution N 114).
The transition to a taxation system in the form of UTII or a return to other taxation regimes is carried out by an individual entrepreneur on a voluntary basis (Tax Code of the Russian Federation).
An exhaustive list of types of entrepreneurial activities in the implementation of which UTII can be applied is established by the Tax Code of the Russian Federation (Ministry of Finance of Russia dated 06.03.2012 N 03-04-05 / 3-260, dated 09.12.2010 N, dated 23.04.2010 N, dated 09.02.2010 N).
The direct work on the installation of windows in the Tax Code of the Russian Federation and Resolution N 114 are not named.
At the same time, the above norms name the activities for the provision of personal services (Tax Code of the Russian Federation and Resolution N 114).
Consumer services include paid services that are provided to individuals and whose codes are determined by the Government of the Russian Federation (Tax Code of the Russian Federation) in accordance with the All-Russian Classifier of Economic Activities and the All-Russian Classifier of Products by Type of Economic Activity.
Codes of activities in accordance with the All-Russian Classifier of Economic Activities (hereinafter - OK 029-2014) and service codes in accordance with the All-Russian Classifier of Products by Types of Economic Activity (hereinafter - OK 034-2014) related to consumer services are defined, respectively, Appendix N 1 and Appendix N 2, approved by the Government RF of 24.11.2016 N 2496-r (hereinafter - Order and Appendix N 1, Appendix N 2).
Works on the installation of window blocks and frames, windows, window sashes, slatted sashes from any materials, with a code according to OK 034-2014 - 43.32.10 are included in Appendix N 2.
The activities for the installation of windows and window frames made of wood or other materials (OK code 029-2014 - 43.32.1) are included in Appendix N 1.
Therefore, in relation to the installation of plastic windows, UTII can be applied, provided that the work is performed for individuals. This conclusion follows from the definition of personal services given in the Tax Code of the Russian Federation.
This is indicated by authorized bodies (see, for example, the Ministry of Finance of Russia of 27.07.2015 N 03-11-11 / 43294, of 30.08.2012 N, for additional information see the Ministry of Finance of Russia of 13.01.2017 N 03-11-11 / 947, the Federal Tax Service of Russia of 18.03. 2014 N).
It should also be borne in mind that household services are transferred to UTII only if they are an independent type of activity.
So, if in the implementation of several types of activities in contracts (for example, for the sale and installation of plastic windows), household services (for their installation) are allocated a separate line or are drawn up in a separate contract, then the installation can be transferred to UTII as separate species entrepreneurial activity in accordance with the Tax Code of the Russian Federation.
If individual contracts for the provision of personal services are not concluded, or the cost of such services is not highlighted in the documents (included in the cost of windows), then the provision of personal services is not recognized as an independent type of entrepreneurial activity, but refers to related services related to the sale of these goods (windows ). A similar conclusion is presented to the Ministry of Finance of Russia from 07/27/2015 N 03-11-11 / 43294, from 04.24.2013 N, from 07.12.2012 N.
Thus, in relation to work on the installation of windows, UTII can be applied, provided that the work is performed for individuals and the cost of these works in the contract is set separately from the cost of the windows themselves.

Prepared by:
Expert of the Legal Consulting Service GARANT
Vakhromova Natalia

Answer passed quality control

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.