Trade hall ENVD what counts. Riddles of the "new imputation": trading place or trading floor area? Separating flies from cutlets

Many entrepreneurs, choosing a suitable taxation system, stop at UTII, that is, tax on sane income. It is appropriate only for certain types of activities, and not in all regions and settlements. But businessmen who are confident in the good profitability of their business prefer it.

The calculation in this case is not made on the basis of actual revenue, but on the basis of approximate, assumed indicators, and they are called imputed. How to correctly calculate the amount of UTII yourself? Now we will teach and give examples of calculating UTII in 2019-2020.

Examples of calculating UTII tax

Each federal district, or municipal district has the right to independently determine which types of activities on their territory fall under UTII.

As a general rule, this tax does not apply to large taxpayers, as well as to individual entrepreneurs working in the field of health care and social security.

For other types of business, the calculation of imputed income tax will be slightly different. In addition, the legislation provides for the option of calculating tax for an incomplete month. We will consider and give examples of calculating UTII in 2019-2020 in the following areas of activity:

repair of vehicles;
retail;
transportation;
renting out real estate;
domestic services;
public catering;
leasing of land plots;
advertising;
vending machines.

As you know, for such calculations, a general formula of the following form has been developed: UTII \u003d DB * FP * K1 * K2 * 15%. What are the factors included in this "equation", let's say a little below. Here we will make a reservation that the sizes of the coefficients for different territorial units are different. Knowing these regional inputs and your own input numbers, it is easy to make these calculations.

When calculating the tax on imputed income, it should be borne in mind that the tax is paid without kopecks, the resulting value is discarded at a value of less than 0.5 units, and 0.5 units or more are rounded to a whole unit (Order of the Federal Tax Service of the Russian Federation of 23.01.2012 No. ММВ-7- 3 / [email protected]).

An example of calculating UTII for retail

Consider an example of calculating UTII for individual entrepreneurs in retail... Take, for example, an abstract store that sells women's clothing... Department area - 10 sq. m, and it is located in a large shopping center with stationary areas for retail... Let's take a closer look at what is behind the abbreviations of the components of the formula.

This is how the unknowns in the right half of the equation became known. It remains to present the formula in numerical form and calculate.

UTII \u003d 1800 * 10 * 1.915 * 1 * 15% \u003d 5,171 rubles.

But do not forget that the answer received is the size of UTII in just 1 month. And for the participants economic activityusing this system taxation, quarterly reporting is provided. We are left with the resulting number 5 171 multiplied by 3. Final total: 15 513 rubles.

An example of calculating UTII household services

We get used to things, they become loved, it is a pity to part with them. And so we go to the workshops. In our case, let's say customers come to you as a shoe repairman. You are an entrepreneur who has decided to work without hiring assistants. How to calculate ENDV for such a craftsman?

DB. The basic profitability for such workshops for the provision of personal services is set at 7,500 rubles.

FP. For tailoring ateliers, shoe workshops and other small enterprises providing personal services, the total number of workers employed in this business is considered to be a physical indicator. We do not have to add up the personnel units of the performers and the manager, the FP is 1.

K1 - we remind you that this is a constant coefficient, for the required period, in 2019 it is 1.915.

K2 - given coefficient looking for the site of the administration of the settlement where this type of service is provided. In our city, for shoe repair activities, it is set at 0.8.

Now we again count according to the formula UTII \u003d DB * FP * K1 * K2 * 15%.

Substituting numerical data, we have the result for the month: 7500 * 1 * 1.915 * 0.8 * 15% \u003d 1,724 rubles.

This means that for the quarter UTII it will turn out: 1,724 * 3 \u003d 5,172 rubles.

An example of calculating UTII for advertising

In the list of activities to which the single imputed income tax applies, there is also such a special one as advertising. Not any, namely outdoor.

Let's decide on the input data. In this case, it is important where we place advertising objects: on the street, on vehicles, on trade pavilions, etc. Let's take the following data as starting points: we produce commercial advertising, place it on transport, namely, on two buses. Move on.

DB. We proceed from a constant: we have a base profitability calculated for advertising on transport units, this is 10,000 rubles.

FP. In our situation, the physical indicator is the number of transport facilities. We have 2 pieces at our disposal.

K1, as already known from the above examples, is unchanged. In 2019, this ratio is 1.915.

K2 - please note that regional and municipal authorities differentiate different types of advertising on transport according to their purpose and other features. Usually, social advertisement stands out in a special category and has its own separate local coefficient. But we, recall, commercial advertising, and in our area it is estimated at a factor of 1.

So, we make the calculation: UTII \u003d 10,000 * 2 * 1.915 * 1 * 15% \u003d 5,745 rubles. per month, and per quarter, respectively, 5,745 * 3 \u003d 17,235 rubles.

An example of calculating UTII cargo transportation

Are you bored of advertising others, have you decided to transport something or someone yourself? Consider an option with local cargo transportation. Let's say your agency has 3 cars. "GAZelle", "Ford", some other favorite brand - this just does not matter in the least.

DB (basic profitability) for cargo transportation - 6000 rubles.

FP, that is, the physical indicator in this example is the number of vehicles involved in transportation, that is, 3.

K1 again and always \u003d 1.915.

K2 for freight traffic in our region is 1.

We get down to the calculations. UTII \u003d 6000 * 3 * 1.915 * 1 * 15% \u003d 5171 rubles. per month. And for the quarter for the same transportation you will have to pay this amount: 5171 * 3 \u003d 15 513 rubles.

An example of calculating UTII for repairing vehicles

A car is great, especially when it works. But they have an unpleasant habit of breaking. This means that auto repair services are in great demand in any city, town and village of the country. We will agree on conditional introductory notes, the main of which will be the number of employees: let you have two of them.

DB. For auto repair services, the base rate of return is known: 12,000 rubles.

FP. Here, the physical indicator is the number of people providing the service. That is, 2 employees plus the owner of the establishment, the entrepreneur. As a result, we have FP \u003d 3.

K1 \u003d 1.915, it is one for all types of activities.

K2. In our conditional town N. for repair, maintenance and car wash services, it is 1.

The calculation of UNDV for a month is similar: 12,000 * 3 * 1.915 * 1 * 15% \u003d 10,341 rubles. This means that for the quarter the amount of tax will result in the amount: 10,341 * 3 \u003d 31,023 rubles.

An example of calculating UTII for public catering

Another area of \u200b\u200bactivity where the reporting scheme with taxation of UNDV is used is catering enterprises. You have got your own cafe. Its total area is 54 sq. m., but the area of \u200b\u200bthe hall where visitors are served is 38 sq. m.

It is very important to distinguish between these data. In any catering facility, of course, there are utility and hygienic rooms, offices for staff, a kitchen, finally. But all of them remain "outside the brackets", only the area of \u200b\u200bthe hall where visitors are served is taxed.

The DB (basic profitability) for catering establishments with a given visitor service area is set at 1,000 rubles. per sq. m.

FP: in our case, the above-mentioned useful area becomes a physical indicator, it turns out that FP \u003d 38.

K1 in 2019 remains unchanged for everyone, it is 1.915.

K2 needs to be clarified for your region, for our kind of activity. In our example, this is 1.

So, UTII for your cafe: 1000 * 38 * 1.915 * 1 * 15% \u003d 10 916 rubles.

Do not forget that the amount received reflects the amount of tax for the month. We calculate the quarterly tax: 10,916 * 3 \u003d 32,748 rubles.

An example of calculating UTII renting out real estate

Renting out property is another likely source of income. But at the same time it is a subject for taxation. Usually entrepreneurs use a hostel or a small hotel for this. It is easier to rent an apartment as a private person, then only personal income tax, personal income tax will be deducted from you, and this is 13% of the money received. In the case of UTII, the tax amount will turn out to be much higher, it is easy to verify this with a specific example.

The basic profitability (DB) for renting out housing is 1000 rubles. per sq.m.

Physical indicator (FP) in this situation is the number square meters rental housing in your apartment, let's say there are 36 of them.

K1 \u003d 1.915, no options here.

K2 for your rental locality \u003d 1.

UTII per month \u003d 1000 * 36 * 1.915 * 1 * 15% \u003d 10 341 rubles, and the amount for the quarter is three times more: 31 023 rubles.

An example of calculating UTII lease of a land plot

It is even easier to have your own land plot and rent it out. For children's attractions, for example. Or for placing a summer cafe, for leisure activities, etc. Let the area of \u200b\u200byour site be equal to 20 square meters. m.

The basic rate of return (DB) for the lease of land plots, if their area is more than 10 square meters, is the amount of 1000 rubles. per sq. m.

The physical indicator (FP) here is the number of square meters that you rent, we have 20 of them.

K1, nothing changes here, all the same 1.915.

Regional K2 for land lease is 0.8.

UTII \u003d 1000 * 20 * 1.915 * 0.8 * 15% \u003d RUB 4,596 per month, respectively, per quarter: 4,596 * 3 \u003d 13,788 rubles.

An example of calculating UTII for vending

When trading through vending machines, applying UTII is much more expedient than other taxation systems.

Let's imagine that an organization entered into a lease in a shopping center for the purpose of accommodating one vending machine for the sale of coffee. She was registered as a UTII payer on April 18, 2019 at the tax office, at the location of this shopping center.

A little later, on 20.04.2019, the organization entered into a lease in another office center, located on the territory of the same tax inspectorate, in order to install two machines - for the sale of snacks and toys.

The local authority for the type of activity "retail trade" has established K2 equal to 1. K1 for 2019 is 1.915.

In this example, the organization must submit one declaration to the tax office for the 2nd quarter of 2019. Let's calculate the tax:

We calculate the tax base. First, we determine the number of calendar days:

1 vending machine x 13 days: 30 days \u003d 0.43

We indicate this figure in the declaration of section 2 in line 050.

In lines 060 and 070 of section 2, we must indicate three automata, regardless of the fact that they began to work not from the 1st, but from the 20th. Below we will explain this situation.

So the tax base will be:

RUB 4500 x 1.915 x 1 x (0.43 + 3 + 3) \u003d 54,411 rubles.

Let's calculate the tax based on the tax rate for UTII - 15%:

54 411 x 15% \u003d 8 162 rubles.

Now let's explain why we took the first vending machine as 043, and the next two as a whole unit for each.

According to article 346.29 of the Tax Code of the Russian Federation, paragraph 3, paragraph 10, in cases where the payer of UTII was registered as an imputed tax payer not from the beginning of the quarter, the calculation is based on the actual number of calendar days in the first and last tax period.

Letter of the Federal Tax Service of Russia dated June 24, 2013 under the number ED-4-3 / [email protected] explains that since the UTII declaration form does not contain lines for specifying the number of days, the value of the physical indicator indicated in lines 050-070 of section 2 "Calculation of the amount of the single tax on imputed income for certain types activity "must be adjusted. To do this, it is necessary to attribute the number of calendar days of the corresponding type of activity in the month of registration or deregistration to the total calendar days in a given month of the tax period. Which is what we did in the above example.

Further, according to paragraph 9 of Art. 346.29 of the Tax Code of the Russian Federation and clarifications in the letter of the Ministry of Finance of Russia dated January 17, 2014 No. 03-11-11 / 1348, in a situation where one or more devices are added to the already operating vending machines (physical indicator), then the added devices are included in the calculation from that the month in which they started working, regardless of the date they started working.

Sometimes entrepreneurs doubt which is more profitable: UTII, patent or STS? Each of these tax systems has its own pros and cons. They are discussed in detail in this publication.

After the deflator coefficient K1 for 2020 is determined, we will update the materials in this article.

Completion

We add that the existence of UTII, as a special tax regime, is constantly under the threat of cancellation. In 2020, it is planned to cancel UTII in terms of retail trade in goods subject to mandatory labeling. And in chapter 26.3 of the Tax Code of the Russian Federation, amendments have been made, saying that the unified tax on imputed income ceases to be effective from January 1, 2021.

The material has been updated in accordance with the current legislation of the Russian Federation 09/06/2019

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The tax system in the form of UTII is a special regime for entrepreneurs and legal entitiesproviding various services of a domestic nature for individuals, as well as those with small retail outlets. The main condition for the use of this system is the implementation of certain types of activities, their list is enshrined in the Tax Code. Since last year, this system has become voluntary.

This system has several obvious advantages and is the optimal tax regime for many business entities. Uncomplicated tax calculation and simple accounting attract small organizations or entrepreneurs.

Calculation formula

The imputed income indicator is used to calculate the tax amount. It is defined as the product of the base rate of return for specific type activity and physical indicator. Then this sum is corrected for the deflator coefficient K1 and the correction coefficient K2. The resulting value is multiplied by a tax rate of 15%.

How you can reduce the amount of UTII tax - we suggest watching the video. Happy viewing!

Calculation from the area

How to calculate the UTII tax for individual entrepreneurs and LLCs from the area? When calculating UTII for retail trade or catering, the retail space serves as a physical indicator. At the same time, the area of \u200b\u200bwarehouse, administrative and other premises is not included in the tax calculation.

For example, the area of \u200b\u200ba store is 100 sq. meters, of which the trading floor is 50 sq. meters. For calculating the tax, only 50 sq. meters.

Calculation for the quarter

For example, a firm is in the retail business. The size of the trading area is 15 sq. meters. According to the Tax Code, the basic profitability for this activity is 1,800 rubles per sq. meter. K1 is set at 1.672, K2 is 1.1. The tax calculation will look like this:

(1800 * 15) * 1.672 * 1.1 \u003d 49 658.40 - imputed income for 1 month

49 658.40 * 3 \u003d 148 975.20 - imputed income for the quarter

148 975.20 * 15% \u003d 22 346.28 - the amount of "imputed" tax for the quarter.

The tax amount can be reduced if insurance premiumspaid for compulsory insurance of employees, but not more than 50%. At the same time, an entrepreneur does not have the right to reduce the amount of the calculated tax on the mandatory contributions paid for his insurance.

Reporting and payment of tax

The UTII declaration is submitted to the Inspectorate of the Federal Tax Service on a quarterly basis by the 20th day of the month following the declared period. For filing a declaration with a delay, an organization or individual entrepreneur is fined in the amount of 5% of the tax due, but not less than 1,000 rubles. The calculated amount of tax is transferred no later than the 25th day of the month following the reporting quarter. If the tax is not paid or is paid late, the taxpayer faces a fine ranging from 20% to 40% of the tax debt.

In addition, an organization or an entrepreneur retains the obligation to comply with cash discipline, as well as to submit reports on taxes and contributions calculated on employee benefits.

If an individual entrepreneur plans to engage in retail trade, one of the most convenient tax regimes for him will be UTII. This mode allows you to conduct business without using cash register equipment, without keeping accounting records. Be sure to check out. It exempts from the payment of personal income tax and VAT. To switch to UTII, you need to take into account the following requirements:

the number of employees hired by individual entrepreneurs should not be more than 100 people;
the maximum permitted area of \u200b\u200bthe trading floor is 150 sq. m.

A businessman using UTII pays the state 15% of the income imputed to him. Imputed income for retail is calculated based on floor space, underlying return and special ratios.

First of all, let's consider what is included in the concept of "retail space":

part of the room on which racks, counters and showcases are located for displaying goods;
space for customer service (walkways, workplaces of sellers, etc.);
part of the premises intended for settlements with customers.

Important: ancillary, administrative and household warehouses do not belong to the retail space and are not taken into account when paying the single tax.

In order to calculate the tax that the individual entrepreneur must pay from the retail space, it is also necessary to know the basic profitability and the coefficients K1 (deflator coefficient) and K2 (adjusting coefficient). These indicators can always be clarified on the official website of the Federal Tax Service. For retail trade in 2016, the basic profitability is set at 1800 rubles per month, the K1 indicator is 1.798. As for the adjustment coefficient, its value is set by the municipal authorities for each specific region, and it can be no less than 0.005 and no more than 1. For the convenience of calculating the tax base, you can apply a special formula,

Substituting the known data into the formula, we get the same imputed income (tax base), from which we then transfer 15% as UTII to the state treasury.

Important: an individual entrepreneur applying UTII can legally take advantage of a tax deduction. The amount of tax can be reduced by the amount of insurance premiums that individual entrepreneurs pay for their employees. The deduction cannot be more than 50% of UTII.

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Retail tax for individual entrepreneurs

In addition to UTII, entrepreneurs working in retail trade can use other taxation regimes. Most often, individual entrepreneurs prefer the simplified tax system. There are reasons for this: not cumbersome, compared to DOS, reporting system and a lower tax amount. There are 2 options for taxation when using the simplified tax system:

the object is the income of the individual entrepreneur and is taxed at a rate of 6%;
the object is the profit of the individual entrepreneur, the rate is 15%.

For those entrepreneurs whose expenses are not too high (do not exceed 60%), the best solution would be to choose the first option. However, in retail, the percentage of expenses is usually quite high, so individual entrepreneurs often resort to the STS "Income-Expenses" Accordingly, the tax that the individual entrepreneur pays on retail trade in this case is 15% of his profit.

It is important to understand that all existing expenses must be documented, in other words, proven. For this there is one system.

Sales tax for individual entrepreneurs in 2016

In 2014, the Minister of Finance of the Russian Federation came up with the idea of \u200b\u200breturning the long-forgotten sales tax... The purpose of the bill he introduced was additional financing of the regions, because A. Siluanov proposed to grant the right to establish sales tax to the regional authorities. It was assumed that already in 2015, at a tax rate of 3%, it could bring the regions up to 200 billion rubles. But the government abandoned this idea, justifying the refusal by the inevitability of entrepreneurs' withdrawal into the shadows, cost cuts and, ultimately, price increases. The bill was rejected. Thus, individual entrepreneurs do not have to pay sales tax in 2016.

What taxes are paid by an individual entrepreneur carrying out wholesale trade?

Often there are entrepreneurs who, along with retail trade, sell goods and wholesale, or are exclusively engaged in wholesale tradeth. In this case, it would be preferable to general system taxation. It's all about VAT. Most of the companies cooperating with wholesalers are payers of this tax. There is an opportunity for them to reduce their VAT by the amount of "input VAT" that they pay when buying goods from a wholesaler. Accordingly, if an individual entrepreneur carrying out wholesale trade applies one of the special tax regimes and is not a VAT payer, he may lose many clients.

If an individual entrepreneur engaged in wholesale trade , works for OCH, he pays the following taxes:

Personal income tax, which is 13% of the income that business brings him;
VAT in the amount of 18% (in 2015 this value remained unchanged);
property tax.

In addition, if an individual entrepreneur is an employer, then he is obliged to withhold and pay personal income tax to the treasury from the salaries of his employees.

Summing up, I would like to emphasize that there is no universal tax regime that would suit absolutely everyone. What is beneficial and convenient for some businesses may not be acceptable for others. To find the right option for your business, you need to carefully analyze all aspects of your business. A correctly chosen taxation system will help an individual entrepreneur who is engaged in trade to optimize their expenses.

In our practice, we use floating, rather than strictly regulated, prices for the provision of accounting services. First of all, we focus on the client's business: the number of transactions, acts, invoices and payment orders, as well as other documents. We also look at what taxation system is used. Based on this, we determine the cost of our services by the number of operations. We do not use the labor method because we understand that our client pays totally agree real work , not for rest or time. The cost of accounting services for our clients may be different in different months, that is, if a client has a decrease in the number of transactions in one month (bad times, seasonality, etc.), then we will not charge him the full cost. Just as no two companies are alike, we also don't like templates.

We approach each client individually - this is the main principle of our work! We offer our clients only best solutionstested by practice and time.

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To all clients who have concluded an agreement with us for accounting (legal) services, we provide ANY FREE prompt consultation on ANY QUESTION within the framework of accounting and legal services... You can be sure that we will be able to prepare the answer to your question as soon as possible. You can always use the available communication means:

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You can also get help in consultation in your office using the “Coming Specialist” service.

Electronic submission of reports

At your request, you can submit reports yourself, or through our company: using a courier in paper or in in electronic format... Today's technologies allow submitting reports electronically without getting up from the chair. If earlier it was necessary to print a report in order to submit it in the inspector's office, now everything can be done quickly: via the Internet, by pressing a few buttons. We work with the largest russian company "Tensor", which provides a comprehensive program " SBiS ++ Electronic reporting". The program uploads reports in electronic form to all the necessary authorities - IFTS, Pension Fund, FSS, Rosstat, etc. when needed.

The procedure for submitting electronic reporting is as follows: the taxpayer sends the prepared reporting through the telecom operator to the tax office (as well as to the Pension Fund of the Russian Federation, Rosstat or the FSS). Documents are signed electronically digitally signed, which is analogous to handwritten. The taxpayer receives confirmation of the delivery of the reports to the inspection. This confirmation has legal force, and the time of receipt of the report by the inspection is the time of its submission.

The main advantages of submitting reports in electronic form through "SBiS ++ Electronic Reporting":

If you submit reports on your own, then you do not need to stand in the queues of the IFTS / PFR / FSS;
You can send documents to various authorities at least 24 hours a day without leaving your workplace;
Speed \u200b\u200bof dispatch - electronic reporting is sent on average in 5 minutes;
You do not need to come / sign statements, we will do it using the program, and you will get time savings;
The built-in security system guarantees protection against unauthorized access.

More details about the work of the program "SBiS ++ Electronic Reporting" you can find on the company's website -http://sbis.ru/ ... You can also consult our specialists by phone 89060313242.

The whole necessary work we take care of setting up and automating the unloading processes. You only need consent to work according to this scheme.

Remote accounting

We offer you remote maintenance accounting transactions on the terms of outsourcing. Yes, we are not in your office from 9.00 to 18.00, but this does not mean that the work is not carried out by us on time. We guarantee you high-quality rendering of all necessary services under the contract for accounting services. Consultations are free for you! You, of course, can hire an accountant and put him on the staff, but today this scheme (especially in accounting) is no longer as effective as it used to be.

Benefits of remote accounting outsourcing are obvious today:

You pay only for the amount of work actually performedwithout paying for the labor costs of a full-time employee. Principle: made-received.
You do not bear the costs associated with personnel records;
Eliminate the costs associated with the organization of the workplace for a full-time employee (computer, furniture, software) ;
Savings on accounting programs and updates("1C" is an expensive pleasure today);
The costs of the services of an accounting firm can be written off as expensesand reduce the taxable base (this is relevant if you have a simplified taxation system of 15% or a tax base);
The cost of accounting services is lower,than the salary of a full-time specialist (on average by 5-10% in the market);
The accounting company has "diverse" clientsin various fields of activity - construction, wholesale and retail trade, services, NGOs, etc.

Remote accounting is carried out by us under a contract. As needed, we come to your office to sign all the necessary documents. Submission of reports and accounting is carried out in accordance with the current legislation of the Russian Federation, PBU and other regulatory documents. Each client is listed in the 1C database, if necessary, we transfer you all the data that interests you.

Working with us remotely is simple and easy!

Coming specialist

Service " Visiting accountant»Is an ideal solution for companies with a modest staff and small workflow. The main clients of this service are individual entrepreneurs and small and medium-sized businesses. Large firms also use the “Visiting Accountant” service from time to time. This happens when it becomes necessary to replace a sick specialist or during maternity leave, as well as annual planned leaves or in the process of forming a staff of permanent employees.

Advantages of using the service "incoming accountant" are that:

A visiting accountant works somewhere on the side (at home or in another office) and comes to the company when necessary, which excludes additional financial expenses for workplace, computer, office and other work supplies.
The relationship with the incoming accountant is conditioned by the contract, which reflects all important points, including payment for work. It means that no obligation to pay wages and there is an opportunity, when calculating taxes, to accept spending on the “incoming accountant” service to reduce the tax base.
In organizations providing such services, professional and qualified specialists workwhat says about high quality and responsibility when performing work.
Under contract payment goes for a specific amount of work, and not for "sitting" in the office, numerous "tea drinking" and "smoke breaks", which again saves the finances of the employing company.

The foregoing confirms that the service "Incoming Accountant" is one of the most affordable and demanded services in the market for taxation and accounting.

We offer you the service " Visiting accountant" on favorable terms... A visit to your office of our specialist is included in the cost of services for our regular customers. We can come to your office when needed. This usually happens 1-2 times a month. Together we sign the necessary documents, reports, and analyze current tasks.

We also solve the following issues at the client's place:

maintaining the database 1C 7.7, 8.2 - any consultation on the work of the program, reporting;
maintenance and archiving of documentation for accounting

For new clients - the service is paid, calculated on the basis of labor costs in man-hours upon the fact of work performed and consulting services provided.

If you - individual, an accountant, and need high-quality advice on reporting or want to get help working with 1C 7.7 or 8.2 programs, then our specialist can help you. Call or email us and we will be happy to answer your questions.

When calculating UTII for this type of activity, use a physical indicator - the area of \u200b\u200bthe trading floor (clause 3 of Art. 346.29 of the Tax Code of the Russian Federation). The basic rate of return is RUB 1,800. per month from 1 sq. m of area (clause 3, article 346.29 of the Tax Code of the Russian Federation)

For the purpose of applying UTII, the concept of "trading floor" is not defined by tax legislation. In this regard, the tax service recommends to be guided by the definition of a trading floor, which is given in GOST R 51303-99 (letter of the Federal Tax Service of Russia dated July 2, 2010 No. ShS-37-3 / 5778). According to this definition, under trading floor means a specially equipped main part of the retail space of a store, designed to serve customers (clause 43 of section 2.3 of GOST R 51303-99).

Set the area of \u200b\u200bthe trading floor according to the data of title and inventory documents (paragraph 22 of article 346.27 of the Tax Code of the Russian Federation). For example, it can be a contract for the sale and purchase of non-residential premises, a technical passport, plans, schemes, explications, a lease (sublease) agreement for a non-residential premises or part of it (paragraph 24 of article 346.27 of the Tax Code of the Russian Federation).

Include in the sales area:

part of the store, pavilion (open area), occupied by equipment for laying out, demonstrating goods, making payments and serving customers;

area of \u200b\u200bcheckout points and cabins;

the area of \u200b\u200bwork places of the service personnel;

aisle area for buyers;

leased part of the trading floor.

Exclude from the trading floor area:

the area of \u200b\u200butility rooms;

area of \u200b\u200badministrative premises;

the area of \u200b\u200bpremises for receiving, storing goods and preparing them for sale, in which customer service is not performed.

Such requirements are contained in paragraph 22 of Article 346.27 of the Tax Code of the Russian Federation.

In addition, for calculating UTII from the area of \u200b\u200bthe trading floor, you can exclude the area leased (subleased). To do this, the landlord (or the tenant who subleases part of the sales area) must have documents confirming the size of the area that is not used by him for retail trade. Such documents may be lease (sublease) agreements, which indicate the size of the area transferred to the lessee (sub-lessee).

Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated December 9, 2013 No. 03-11-11 / 53554.

By general rule when calculating UTII, the area of \u200b\u200bcheckout points and cabins must be included in the area of \u200b\u200bthe trading floor (paragraph 22, article 346.27 of the Tax Code of the Russian Federation).

However, this procedure applies if the cash register is located directly in the trading floor of a stationary trade facility. If the cash register is remote from the trading floor or is located in another room, then do not take into account the area it occupies when calculating UTII. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated November 6, 2006 No. 03-11-04 / 3/443.

If the warehouse is equipped with a sales area, calculate UTII based on its area. If there is no sales area in the warehouse, use the number of sales places or their area to calculate UTII.

Thus, the answer to this question depends on the characteristics of the retail facility.

To calculate UTII from retail trade (except for delivery and distribution), the following physical indicators are used:

the area of \u200b\u200bthe trading floor, if the premises used belongs to a stationary network with trading floors (shops and pavilions);

the number of retail spaces, if the premises used belongs to a stationary network that does not have sales areas, or to a non-stationary network and its area is less than 5 sq. m;

the area of \u200b\u200bretail spaces, if the premises used belongs to a stationary network that does not have sales areas, or to a non-stationary network, and its area is more than 5 sq. m.

This follows from paragraph 3 of Article 346.29 of the Tax Code of the Russian Federation.

The objects of the stationary network that have sales areas include buildings that simultaneously satisfy the following requirements:

intended for trading and attached to utilities (paragraphs 13, 14, article 346.27 of the Tax Code of the Russian Federation);

equipped with premises for trade (demonstration of goods) and customer service, sales areas (this follows from the definitions of a store and a pavilion - paragraphs 26, 27, article 346.27 of the Tax Code of the Russian Federation).

Thus, if the warehouse is intended for trading and is equipped with the necessary commercial premises, this means that it belongs to the objects of stationary trading network... As for the condition for joining utilities (electricity and heating networks, water supply, sewerage), in the opinion of the Ministry of Finance of Russia, it is not mandatory (letter of the Ministry of Finance of Russia dated January 12, 2006 No. 03-11-05 / 4).

To determine which trade object the premises belong to (with or without a sales area), refer to the title and inventory documents. If the warehouse meets the definition of a store or pavilion, that is, it is equipped with a trading floor, calculate the UTII based on its area. If there is no sales area in the warehouse, use the following to calculate UTII:

the number of trading places (if the area of \u200b\u200beach of them does not exceed 5 sq. m.);

area of \u200b\u200btrade places (in relation to trade places, the area of \u200b\u200bwhich exceeds 5 sq. m.).

This follows from the provisions of paragraph 3 of Article 346.29 of the Tax Code of the Russian Federation.

According to the Ministry of Finance of Russia, if the organization uses the premises for other than technical purposes, then the corresponding changes should be made to the inventory documents (technical passport). To do this, you need to conduct a technical inventory (letters dated April 9, 2007 No. 03-11-04 / 3/107, dated April 9, 2007 No. 03-11-05 / 65, dated July 4, 2006 No. 03-11 -04/3/335 and dated April 24, 2006 No. 03-11-05 / 109).

Situation: how to calculate UTII if the organization uses the same trading floor in different types of activities? For example, for wholesale and retail operations or for retail trade and the provision of personal services, catering services.

If the trading floor is used for conducting different types activities, when calculating UTII, you need to take into account the entire area of \u200b\u200bthe hall.

In particular, this should be done if the organization conducts both retail and wholesale operations in the same trading floor; conducts retail trade and provides household or catering services; sells purchased goods and merchandise at retail own production... This is stated in the letters of the Ministry of Finance of Russia dated April 2, 2013 No. 03-11-11 / 128, dated April 22, 2009 No. 03-11-06 / 3/101, dated July 3, 2008 No. 03-11- 04/3/311, dated April 13, 2007 No. 03-11-04 / 3/115.

The entire area must be taken into account even if the same hall is used for retail trade under different tax regimes. For example, if part of the retail trade is associated with the sale of excisable goods (not transferred to UTII), and part - with the sale of other goods. Despite the fact that in such a situation, only part of the trading floor is used for activities within the UTII, the tax must be calculated based on the total area. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated September 11, 2012 No. 03-11-11 / 276.

The position of the financial department is explained by the absence of a distribution mechanism in Chapter 26.3 of the Tax Code of the Russian Federation retail space, which are simultaneously used to conduct several types of activities or to conduct one type of activity under different tax regimes. The legitimacy of this approach is confirmed by the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 20, 2009 No. 9757/09.

Correction factors

In addition to the physical indicator and basic profitability, when calculating UTII from the area of \u200b\u200btrading floors, use the values:

deflator coefficient K1 (Clause 4 of Art. 346.29 of the Tax Code of the Russian Federation);

correction factor K2 (Clause 4 of Art. 346.29 of the Tax Code of the Russian Federation).

In this case, the value of the K1 coefficient is not rounded off, and the value of the K2 coefficient should be rounded to three decimal places (clause 11 of Art. 346.29 of the Tax Code of the Russian Federation).

Tax rate

If 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

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

Tax base for UTII for the quarter

Basic profitability per month (RUB 1800)

The area of \u200b\u200bthe trading floor used for the sale and purchase transactions in the first month of the quarter

The area of \u200b\u200bthe trading floor used for the sale and purchase transactions in the second month of the quarter

The area of \u200b\u200bthe trading floor used for the sale and purchase transactions in the third month of the quarter

The value of the physical indicator - the area of \u200b\u200bthe trading floor - should be included in the calculation of UTII, rounded to whole units (clause 11 of Art. 346.29 of the Tax Code of the Russian Federation). When rounding the size of a physical indicator, discard its values \u200b\u200bless than 0.5 units, and round 0.5 units and more to a whole unit (letter of the Ministry of Finance of Russia dated June 16, 2009 No. 03-11-11 / 111).

Change in physical indicator

If during the quarter the area of \u200b\u200bthe trading floor has increased or decreased, take into account the changes from the beginning of the month in which they occurred (clause 9 of article 346.29 of the Tax Code of the Russian Federation).

Calculation of UTII

Having determined the size of the tax base, calculate the amount of UTII for the reporting quarter. To do this, use the formula:

This follows from subparagraph 10 of paragraph 5.2 of the Procedure approved by order of the Ministry of Finance of Russia dated January 23, 2012 No. ММВ-7-3 / 13.

An example of calculating UTII from retail trade through objects with sales areas. Trading floor area changed during the tax period

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

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

The sales area of \u200b\u200bthe organization's store (according to technical documentation) is 80 sq. m. On February 10, a 10 sq. m. area was attached to the trading floor. m (the corresponding changes were made to the technical documentation).

Thus, the area of \u200b\u200bthe trading floor used by Alfa in retail trade was:

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

The imputed income for calculating UTII for the first quarter was:
RUB 1800 / sq. m × (80 sq. m + 90 sq. m + 90 sq. m) × 0.7 × 1.798 \u003d 589,025 rubles.

UTII for the first quarter is equal to:
RUB 589,025 × 15% \u003d 88 354 rubles.