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

Note! UTII is valid until the end of 2020. From January 1, 2021, the specified tax regime is canceled (Law No. 97-FZ of June 29, 2012).

What is UTII

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

Note: unlike the simplified tax system for UTII, the actual income received does not matter. The tax is calculated based on the amount of estimated income, which establishes (imposes) the state.

A feature of UTII, like any other special regime, is the replacement of the main taxes of the general taxation system with one single one. On imputation are not subject to payment:

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

Who has the right to apply UTII

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

• The number of employees does not exceed 100 people (the specified restriction until 12/31/2020 does not apply to cooperatives and economic societies founded by a consumer society or union).
• The share of participation of other organizations is not more than 25%, with the exception of organizations whose authorized capital consists of contributions public organizations disabled people.

note, from January 1, 2020 can not apply UTII in the sale of fur clothing, footwear and medicines. Specified commodity groups are subject to mandatory labelling. In accordance with new edition Art. 346.27 of the Tax Code of the Russian Federation, their sale is not recognized as retail within the framework of UTII.

Who cannot apply UTII

• Organizations and individual entrepreneurs with more than 100 employees.
• Organizations in which the share of participation of other organizations does not exceed 25%, with the exception of a number of institutions listed in paragraph 2 of paragraph 2.2 of Art. 346.26 of the Tax Code of the Russian Federation.
• Organizations and individual entrepreneurs in relation to the sale of medicines, shoes, as well as fur products (clothes, accessories).
• Individual entrepreneurs and organizations operating under contracts simple partnership or trust management.
• Individual entrepreneurs and organizations providing services for the lease of gas and gas filling stations.
• Educational, healthcare and social security providing services Catering.
• Organizations belonging to the category of the largest taxpayers.

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

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

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

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

If there is a license, the largest taxpayers include credit institutions, Insurance companies(carrying out insurance, reinsurance, mutual insurance), securities market participants, insurance brokers, organizations engaged in pension insurance and security activities.

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

Types of activities falling under UTII

Classifier of activities for which the use of UTII is provided

In each municipality, local authorities independently decide on what types of activities taxpayers are entitled to switch to UTII. Therefore, depending on the subject, this list may vary. The list of activities that fall under the imputation is indicated in normative act local authorities authorities.

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

Switching to UTII in 2020

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

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

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

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

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

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

Conditions for the transition to the transition to UTII in 2020

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

Calculation of UTII tax in 2020

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

UTII \u003d Base income x Physical indicator x K1 x K2 x 15%

Base Yield established by the state per unit of physical indicator and depends on the type entrepreneurial activity.

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

Table 1. Basic profitability and physical indicators by types of UTII activities

K1 is the deflator coefficient. Its value, for each calendar year, is set by the Ministry economic development Russia. In 2019, this coefficient was K1 = 1.915. Back to top 2020 it is approved in size 2,009 (Order No. 684 dated October 21, 2019).

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

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

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

Calculation of UTII tax for the quarter

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

Calculation of UTII tax for an incomplete month

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

Calculation of UTII tax for several types of activities

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

How to reduce UTII tax

• Individual entrepreneurs no employees can reduce 100% UTII tax on the amount of fixed payments paid in the tax period (quarter) for oneself. Individual entrepreneurs independently choose the most convenient schedule for paying insurance premiums for themselves (the main thing is that the entire amount be paid on time within the calendar year, i.e. from January 1 to December 31).

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

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

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

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

  The 50% tax reduction limit for sole proprietors applies only to those quarters in which he had employees.

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

  Benefit amount - 18 000 rub. for each cash register.

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

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

Initial data

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

Base Yield 7500 rub.

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

Coefficient K1 in 2020 is 2,009 .

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

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

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

Tax calculation

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

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

Thus it is SP Petrov The.M. must be paid every quarter RUB 5,424.3(10,848.6 rubles x 50%).

An example of calculating UTII IP without employees

Initial data

In 2020 Ivanov A.A. provided veterinary services in Smolensk.

Base Yield for this type of activity is 7 500 rub.

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

Coefficient K1 in 2020 is 2,009 .

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

Ivanov A.A. paid his own insurance premiums. All he paid RUB 40,874(for 10,218.5 rubles each quarter).

Tax calculation

Since the physical indicator did not change throughout the year, the tax in each quarter will be calculated the same way: 7,500 rubles. x 1 x 2,009 x 1 x 3 mo x 15% = RUB 6,780.38

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

Since the amount of insurance premiums paid exceeds the calculated amount of tax, IP Petrov The.M. does not have to pay anything at the end of the quarter (6,780.38 rubles - 10,218.5 less than 0).

An example of calculating UTII IP without employees when paying insurance premiums in another tax period

Initial data

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

Base Yield for this type of activity is 12 000 rub.

The physical indicator is number of employees (including sole proprietors).

Coefficient K1 in 2020 is 2,009 .

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

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

Calculation of tax for the 1st quarter of 2020

12 000 rub. x 1 x 2,009 x 1 x 3 mo x 15% = RUB 10,848.6

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

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

UTII tax payment deadlines in 2020

The tax period for UTII is a quarter.

Deadlines for paying UTII in 2020

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

Tax accounting and reporting UTII

Accounting for physical indicators

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

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

Tax return

The tax period for UTII is a quarter.

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

Deadline for submitting the UTII declaration in 2020

Note: if the deadlines for submitting the UTII declaration fall on a weekend or holidays, they are also carried over to the next business day.

Accounting and reporting

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

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

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

• Balance sheet (form 1).
• Report on financial results(form 2).
• Statement of changes in equity (Form 3).
• Cash flow statement (Form 4).
• Report on intended use funds (Form 6).
• Explanations in tabular and textual form.

Learn more about accounting

Cash discipline

Organizations and entrepreneurs carrying out operations related to the receipt, issuance and storage of cash ( cash transactions), must comply with the rules of cash discipline. For individual entrepreneurs, there are simplified rules.

Learn more about cash discipline.

note, in 2017-2019, organizations and individual entrepreneurs (with some exceptions) when receiving funds from individuals(and sometimes from other individual entrepreneurs or legal entities), switched to online cash desks. Individual entrepreneurs without employees from the service sector can take advantage of the delay until July 1, 2021.

Additional reporting

Combination of UTII with other tax regimes

Read about the rules for combining UTII and USN in.

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

Separate accounting for UTII

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

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

Loss of the right to use UTII

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

If an organization or individual entrepreneur applies only UTII, then in case of loss of the right to imputation, they are automatically transferred to the general taxation regime from the quarter in which the violations were committed.

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

Transition to another tax regime

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

Deregistration of UTII

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

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

Frequently asked questions on the use of UTII

What is considered the date of commencement of activities on UTII? The date the lease agreement was signed, the date the store opened, or the date the first income was received?

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

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

There is no income limit on UTII. This is the main difference between UTII and other special regimes.

Can an individual entrepreneur engaged in retail trade enter into agreements with foreign companies?

The tax code does not establish any restrictions on retail trade with foreign companies for the purpose of applying UTII. If the conditions of this type of activity are observed (namely, retail, not wholesale), an individual entrepreneur has the right to conduct foreign economic activity, being a UTII payer.

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

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

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

Article 346.27 of the Tax Code of the Russian Federation determines that to vehicles relate motor vehicles designed for the carriage of passengers and goods by road (buses of any type, cars and trucks). Vehicles do not include trailers, semi-trailers and drop trailers.

Relations in the field of provision of motor transport services are regulated by the chapter "Transportation" of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation).

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

In a relationship retail using one of the following physical indicators: trading place, the area of ​​the trading floor, the area of ​​the trading place. From the article you will learn in which cases to apply each of these physical indicators and how to determine them.

First of all, we note that a physical indicator characterizes a certain type of “imputed” activity. Therefore it correct definition directly affects the amount of the single tax payable to the budget. However, with respect to not all "imputed" activities, this is easy to do. One such activity is retail.

According to the provisions of Chapter 26.3 of the Tax Code of the Russian Federation, organizations and retailers, with a single tax, must apply one of the following physical indicators:

- area of ​​the trading floor (in square meters);
- the number of trading places;
- area of ​​the trading place (in square meters);
- the number of employees, including individual entrepreneurs;
- the number of vending machines.

As a rule, there are no difficulties with the last two physical indicators, but we will consider the rest in more detail.

Sales floor area

The physical indicator "sales area (in square meters)" is used when organizations and individual entrepreneurs conduct retail trade through stationary trading network having trading floors.

In order to pay UTII, the area of ​​\u200b\u200bthe trading floor should not exceed 150 square meters. m. Article 346.27 of the Tax Code of the Russian Federation determines that the area of ​​\u200b\u200bthe trading floor includes:

- part of the store, pavilion (open area), occupied by equipment intended for displaying, demonstrating goods;
- the area used for cash settlements and customer service;
— the area of ​​cash registers and cash booths;
— the area of ​​workplaces of service personnel;
— the area of ​​passages for buyers.

Also, the area of ​​the trading floor includes the rented space of the trading floor. But the area of ​​​​auxiliary, administrative and amenity premises, the area of ​​\u200b\u200bpremises for receiving, storing goods and preparing them for sale, in which customer service is not performed, is not included in the area of ​​\u200b\u200bthe trading floor for the purpose of paying UTII.

The area of ​​the trading floor is determined on the basis of inventory and title documents. Such documents may be a contract for the sale of non-residential premises, a technical passport for non-residential premises, plans, diagrams, explications, (sublease) of non-residential premises or its part (parts), permission for the right to serve visitors in an open area, etc.

It would seem that everything is simple. There are documents that indicate the area of ​​the trading floor, which should be taken into account. But in practice, a situation often arises when they themselves change the area of ​​\u200b\u200bthe trading floor, for example, by converting part of it into a warehouse. And, as a result, they consider a single tax based on a smaller area.

Financiers believe that this should never be done. It is necessary to calculate UTII only using the size of the area of ​​the trading floor, which is indicated in the inventory and title documents. And actually used by an organization or an individual entrepreneur for the purpose of maintaining a retail trading floor, it does not matter. Such a conclusion is contained, for example, in a letter dated 07.03.2013 No. 03-11-11/94.

Judges basically take the side of taxpayers and, when considering cases, find out the actual area of ​​the trading floor. Thus, in the decision of the Federal Antimonopoly Service of the Volga District dated December 24, 2012 No. A57-9062/2012, the arbitrators found that the total area of ​​the trading floor was divided into a trading area and an area of ​​a utility room by showcases. In the place for receiving, storing goods and preparing them for sale, in the back rooms, there was no equipment intended for laying out, demonstrating goods, making cash payments. Service in the indicated places was not carried out, the access of buyers was prohibited. In this regard, the arbitrators came to the conclusion that for the sale of goods the taxpayer used only the trading area and lawfully calculated UTII from this area.

A similar conclusion is contained in the resolutions of the Federal Antimonopoly Service of the Central District dated June 15, 2012 No. A35-3273 / 2011 and the Federal Antimonopoly Service Ural District No. Ф09-9981/11 dated 08.10.2012, No. Ф09-10943/10-С3 dated 01.26.2011.

The Federal Antimonopoly Service of the East Siberian District, in its resolution dated 10/13/2009 No. A78-3625 / 08, indicated that the obligatory sign of classifying areas as “sales area area” and accounting for a single tax is the actual use of these areas in the implementation of trade. And the burden of proving that the “scammer” used a large area for retail trade rests with the tax authorities.

Similar conclusions are contained in the resolutions of the Federal Antimonopoly Service of the Volga District dated April 11, 2012 No. A57-3313 / 2011, the Federal Antimonopoly Service of the West Siberian District dated October 18, 2010 No. A45-7149 / 2010, the Federal Antimonopoly Service of the Far Eastern District dated July 15, 2011 No. F03-2543 / 2011 and the Federal Antimonopoly Service of the Moscow district dated 04/01/2010 No. КА-А41 / 2694-10.

At the same time, it is worth noting that there are court decisions in which arbitrators took into account only inventory and title documents. At the same time, they noted that such documents should be drawn up by the competent authorities (for example, the BTI authorities). In the decision of the Federal Antimonopoly Service of the Volga-Vyatka District dated 08/06/2012 No. A29-6075/2011 (upheld by the Ruling of the Supreme Arbitration Court of the Russian Federation dated 12/19/2012 No. VAS-16459/12), the arbitrators refused to accept as evidence of a change in the area of ​​the trading floor the floor plan, which was compiled by a third party individual entrepreneur.

The same conclusions can be found in the resolutions of the Federal Antimonopoly Service of the North-Western District of March 5, 2011 No. A66-6259 / 2010, as well as the FAS of the East Siberian District of February 24, 2012 No. A74-3677 / 2010 and of May 13, 2009 No. A78-4725 / 08-S3-22/186-F02-2154/09.

Thus, in order to avoid claims from outside, we recommend that you make changes to the sales area in time so that it corresponds to the BTI data. In addition, the information in the inventory documents must match the data in the title documents.

Example 1
LLC "Tea plantations", using in the form of UTII, carries out retail trade various types tea and coffee through a shop with a total area of ​​160 sq. m. The store is located in the city (Oktyabrsky district). In accordance with the inventory plan, the area of ​​​​the trading floor is 100 square meters. m, the rest of the area is occupied by administrative and amenity and warehouses. Let's calculate the amount of UTII, which is payable to the budget for the IV quarter of 2014.

The basic profitability for retail trade carried out through objects of a stationary trading network with trading floors is 1,800 rubles. per month. The physical indicator is the area of ​​the trading floor (in square meters). In this case, it is 100 sq. m. The coefficient K1 in 2014 is 1.672 (order of the Ministry of Economic Development of Russia dated November 7, 2013 No. 652).

According to the decision of the Kirov City Duma dated November 28, 2007 No. 9/4 (as amended by the decision dated November 28, 2012 No. 8/4), the value of K2 in relation to retail trade through stationary trading network facilities with trading floors in the district is 0.44 ( for food items).

Thus, the amount of UTII payable to the budget following the results of the 4th quarter of 2014 will be:
1800 rub. × (100 sq. m + 100 sq. m + 100 sq. m) × 1.672 × 0.44 × 15% = 59,590.08 rubles.

In whole units - 59,590 rubles.

The company has the right to reduce this amount of UTII by paid contributions and temporary disability benefits paid to employees, but not more than 50%.

Trade area

When conducting retail trade through objects of a stationary trading network that do not have trading floors, as well as through the objects of a non-stationary trading network, the following physical indicators are used:

- the number of trading places;
- area of ​​the trading place (in square meters).

And the choice of which physical indicator to use to calculate UTII depends on the area of ​​\u200b\u200bthe trading place. If the area of ​​the trading place does not exceed 5 sq. m, then the physical indicator "number of trading places" is used if it exceeds 5 sq. m, then "the area of ​​the trading floor." About this - paragraph 3 of article 346.29 of the Tax Code of the Russian Federation.

Let's first consider how to determine the area of ​​\u200b\u200bthe trading place. And we immediately note that the Tax Code of the Russian Federation does not say anything about this. Therefore, we turn to the regulatory authorities for clarification. So, the department's specialists point out that the area of ​​the trading place, as well as the area of ​​the trading floor, should be determined on the basis of inventory and title documents. This is stated in the letters of the Ministry of Finance of Russia dated 08.08.2012 No. 03-11-11 / 231, dated 05.03.2012 No. 03-11-11 / 68, dated 12.26.2011 No. 03-11-11 / 320, dated 08.10.2009 No. 03-11-09/274 and dated May 26, 2009 No. 03-11-09/18. Agree with financiers and tax specialists (letter dated July 27, 2009 No. 3-2-12 / 83).

Note that there are no restrictions on the size of the area of ​​the trading place used for the purposes of "imputed" retail trade, Chapter 26.3 of the Tax Code of the Russian Federation No provision is made for the provisions of Chapter 26.3 of the Tax Code of the Russian Federation and the reduction of the area of ​​the trading place by the area of ​​​​premises for receiving, storing goods and preparing them for sale where customer service is not provided. The Ministry of Finance of Russia drew attention to this in letters dated 05.03.2012 No. 03-11-11/68, dated 26.12.2011 No. 03-11-11/320, dated 22.12.2009 No. 03-11-09/410, dated 10.08. 2009 No. 03-11-09/274 and dated May 26, 2009 No. 03-11-09/185. See also the letter of the Federal Tax Service of Russia dated 06/25/2009 No. ШС-22-3 / [email protected]

As for the judges, they fully agree with the regulatory authorities. For example, in the resolution of the Federal Antimonopoly Service of the North-Western District dated May 29, 2012 No. A05-10400/2011, the arbitrators indicated that when retailing through an object recognized as a trading place, the physical indicator "shopping area" includes all areas related to this object of trade, including those used for the acceptance and storage of goods. Similar conclusions contain resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 417/11 of June 14, 2011, FAS of the Volga-Vyatka District of May 16, 2012 No. A79-6987/2011, No. A11-8979/2010 of February 13, 2012, FAS of the Moscow District of February 10, 2012 No. А41-31817/10, Federal Antimonopoly Service of the Central District of March 11, 2011 No. А62-4419/2010 and Federal Antimonopoly Service of the Volga District of February 9, 2010 No. А12-16000/2009.

What if the trade is carried out after several commercial premises that are in the same building? Chapter 26.3 of the Tax Code of the Russian Federation does not allow this. In the letters of the Ministry of Finance of Russia dated December 31, 2010 No. 03-11-11 / 335 and the Federal Tax Service of Russia dated July 2, 2010 No. ShS-37-3 / [email protected] it is said that if retail trade is carried out using several retail facilities that belong to the same store (pavilion) and are located in the same building, then when calculating the amount of UTII, the area of ​​\u200b\u200ball trading floors must be summed up. If retail trade is carried out using several trading facilities that are located in the same building, but are independent stores (pavilions), then when calculating the amount of UTII, the area of ​​\u200b\u200bthe trading floor for each store (pavilion) is taken into account separately according to inventory and title documents.

Consider, for example, the procedure for calculating UTII using the physical indicator "area of ​​the trading place".

Example 2
Let's use the conditions of example 1 and assume that the company retails various types of tea and coffee through a trading place with an area of ​​5.9 square meters. m, located in mall. The shopping center is located in the city of Kirov (Novovyatsky district). Separate premises for receiving, storing goods and preparing them for sale in this case are not provided. The goods are stored in a showcase, which is a trading place. Let's calculate the amount of UTII, which is payable to the budget for the IV quarter of 2014.

The base yield in this case is 1800 rubles. per month. The physical indicator "the area of ​​the trading place (in square meters)" is 5.9 square meters. m. The value of K2 in relation to retail trade through the objects of a non-stationary trading network, the area of ​​\u200b\u200bthe trading place in which exceeds 5 square meters. m, on the territory of the Novovyatsky district is 0.27 (for food products).

The amount of UTII payable to the budget following the results of the IV quarter of 2014 is:
1800 rub. × (5.9 sq. m + 5.9 sq. m + 5.9 sq. m) × 1.672 × 0.27 × 15% = 2157.43 rubles.

In whole units - 2157 rubles.

Now let's look at another example and note that when using the same physical indicator in different cases, the tax amount can differ significantly. Therefore, organizations and merchants, when planning their trading activities, should carefully approach the choice of the object of trade.

Example 3
MasterOk LLC, which applies the taxation system in the form of UTII, carries out retail trade building materials. For this activity, the company rented a pavilion in the construction market with a total area of ​​80 square meters. m. At the same time, a counter is installed inside the pavilion, where buyers make payment and receive goods. The counter occupies an area of ​​6 square meters. m. The product itself is stored in the pavilion, buyers have free access to it for review. The construction market is located in the city of Kirov (Leninsky district). Let's calculate the amount of UTII, which is payable to the budget for the IV quarter of 2014.

The basic profitability for this type of activity is 1800 rubles. per month. The physical indicator "the area of ​​the trading place (in square meters)" in this case will be 80 square meters. m. The value of K2 in relation to retail trade through the objects of a non-stationary trading network, the area of ​​\u200b\u200bthe trading place in which exceeds 5 square meters. m, in the district is 0.35 (for non-food products).

The amount of UTII payable to the budget following the results of the II quarter of 2014 is:
1800 rub. × (80 sq. m + 80 sq. m + 80 sq. m) × 1.672 × 0.35 × 15% = 37,920.96 rubles.

In whole units - 37,921 rubles.

The company has the right to reduce this amount of UTII by paid insurance premiums and sickness benefits paid to employees, but not more than 50%.

Number of trading places

Article 346.27 of the Tax Code of the Russian Federation defines a trading place as a place used for making retail purchase and sale transactions. These include:

- buildings, structures, structures (a part of them) or used for retail purchase and sale transactions;
- objects of retail organization that do not have trading floors (tents, stalls, kiosks, boxes, containers and other objects, including those located in buildings, structures and structures);
— counters, tables, trays (including those located on land plots);
- land plots used to accommodate retail trade facilities that do not have trading floors, counters, tables, trays, and other objects.

As can be seen, specific physical characteristics or minimum requirements for a trading place are not established by the Tax Code of the Russian Federation. In a letter dated 07/05/2005 No. 03-11-04 / 3/2, the financiers indicated that if the goods are released from the warehouse, and the buyer and seller are settled at the company's office, then the number of trading places should be determined by the number of employees involved in the sale.

In a letter dated March 29, 2006 No. 03-11-04/3/169, the Ministry of Finance of Russia considered the situation when a taxpayer rents trading places in the form of separate sections, fenced off with light structures, or in the form of counters for trade food products. In this case, the financiers recommended determining the number of trading places based on the number of separate sections for rent. And if the trading places behind the counters are equipped with scales for weighing products, then the number of trading places behind the counters should be determined by the number of scales placed on them.

In another letter dated 02.07.2007 No. 03-11-04/3/247, employees of the financial department indicated that taxpayers renting stationary trading places behind counters in the covered market building should determine the number of trading places on the basis of lease agreements. A similar conclusion is contained in the letter of the financial department dated 08/06/2010 No. 03-11-10/110.

Judges, in turn, pay attention to all factual circumstances. Thus, the Federal Antimonopoly Service of the West Siberian District, in its resolution No. F04-2192/2007 (33335-A75-19) dated April 12, 2007, indicated that a trading place is defined as a place used to complete purchase and sale transactions.

According to GOST R 51303-99 “Trade. Terms and definitions ”(approved by the Resolution of the State Standard of Russia dated 11.08.99 No. 242-st), a trading place in the implementation of retail trade should be understood as a specially equipped place for direct interaction between the seller and the buyer for the transfer of goods pursuant to a retail sale contract. Such a place is characterized by the presence of a certain spatial isolation and trading equipment, as well as the possibility of direct contact between the seller and the buyer in the provision of trade services.

Thus, the arbitrators came to the conclusion that several trading places located next to each other can be used as one trading outlet. However, the following conditions must be met: there are no internal partitions between them, there is a single assortment of goods, a common CCP, one counter and (or) a seller. Similar conclusions are contained in the resolutions of the Federal Antimonopoly Service of the Urals District of November 19, 2007 No. F09-9383 / 07-S3, the Federal Antimonopoly Service of the Volga District of April 5, 2007 No. A12-16770 / 06 and the Federal Antimonopoly Service of the North Caucasus District of January 16, 2007 No. F08-6177 / 2006- 2527A.

Therefore, taking into account the foregoing, we can conclude that the number of trading places for a “spoofer” should be determined based on a specific situation. However, the UTII taxpayer should be prepared to confirm his position with relevant documents. Since in the absence of any evidence of the number of trading places used, the judges may not support it (see, for example, the decision of the Federal Antimonopoly Service of the North-Western District of March 22, 2007 No. A56-34563 / 2006).

Example 4
Tea World LLC, which applies the taxation system in the form of UTII, carries out retail trade in various types of tea through outlets in the form of counters located in several stores in the Moscow region. The number of counters - 5 pieces, each area is 4.9 square meters. m. Let's calculate the amount of UTII, which is payable to the budget for the IV quarter of 2014.

The basic profitability for this type of retail trade is 9,000 rubles. per month. The physical indicator "number of trading places" is equal to 5. According to the decision of the Council of Deputies of the city of Kolomna dated October 13, 2005 No. 58-RS (as amended by decision No. 16-RS dated October 31, 2012), the value of K2 in relation to retail trade through objects of a non-stationary trading network, the area of ​​the trading place in which does not exceed 5 square meters. m, is 0.8.

The amount of UTII payable to the budget following the results of the 4th quarter of 2014 will be:
9000 rub. × (5 pcs + 5 pcs + 5 pcs) × 1.672 × 0.8 × 15% = RUB 27,086.40

In whole units - 27,086 rubles.

The organization also has the right to reduce this amount of UTII by paid insurance premiums and temporary disability benefits paid to employees, but not more than 50%.

Pavel Makarenko

Good afternoon, Marina! No, not right.

You can refer to Art. 346.27 of the Tax Code of the Russian Federation, and to the Letter of the Ministry of Finance dated July 16, 2012 No. 03-11-11 / 207.

Based on these documents, the area of ​​the trading floor is understood as the part of the store, pavilion (open area), occupied by equipment intended for laying out, demonstrating goods, conducting cash settlements and servicing customers, the area of ​​cash registers and cash booths, the area of ​​​​working places for service personnel, and also the area of ​​passages for buyers. The area of ​​the sales area also includes the leased part of the area of ​​the sales area. The area of ​​auxiliary, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not provided, does not apply to the area of ​​the trading floor.

Irina Shlyachkova

Hello!

Refinement from March 31, 2015 - 18:23
see Letter of the Ministry of Finance of the Russian Federation dated January 13, 2015 No. 03-11-11/69506

Irina Shlyachkova

Hello!

I disagree with my colleague. Since he cites only an excerpt from the norm of the law and does not read it to the end.

In accordance with Art. 346.27 of the Tax Code of the Russian Federation, for the purposes of chapter 26.3 of the code (taxation system in the form of UTII for certain types of activities), the following basic concepts are used:

area of ​​the trading floor - a part of the store, pavilion (open area), occupied by equipment intended for displaying, demonstrating goods, conducting cash settlements and servicing customers, the area of ​​checkout units and cash booths, the area of ​​​​working places for service personnel, as well as the area of ​​​​passages for buyers. The area of ​​the sales area also includes the leased part of the area of ​​the sales area. The area of ​​auxiliary, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not provided, does not apply to the area of ​​the trading floor. The area of ​​the trading floor is determined on the basis of inventory and title documents.

For the purposes of this chapter, inventory and title documents include any entity held or individual entrepreneur documents for the object of a stationary trading network (public catering establishments) containing the necessary information about the appointment, design features and the layout of the premises of such an object, as well as information confirming the right to use this object (a contract for the sale of non-residential premises, a technical passport for non-residential premises, plans, diagrams, explications, a lease (sublease) agreement for non-residential premises or its part (parts), permission for the right to serve visitors in an open area and other documents).

If there is no such partition in the inventory and title documents or they indicate the direct purpose of this room, then it will depend on this whether such an area is to be included in the calculation or not.

Accordingly, in your case, it is important to have confirmation that these areas are used specifically for the purposes indicated by you and not otherwise. Otherwise, tax inspectors may dispute the existence of such premises in title documents and, accordingly, recognize them as part of the retail space.

If such an area is fixed in the documents, then you should not worry.

Hello! According to Art. 346.27 of the Tax Code of the Russian Federation, the area of ​​\u200b\u200bthe trading floor is a part of a store, pavilion (open area) occupied by equipment intended for laying out, demonstrating goods, conducting cash settlements and servicing customers, the area of ​​\u200b\u200bcash registers and cash booths, the area of ​​\u200b\u200bworking places for service personnel, as well as aisle area for customers. The area of ​​the sales area also includes the leased part of the area of ​​the sales area. The area of ​​auxiliary, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not provided, does not apply to the area of ​​the trading floor. The area of ​​the trading floor is determined on the basis of inventory and title documents.

Thus, you should ask the landlord for a cadastral passport of the premises and, if any, a floor plan (an extract from it). According to these documents, it will be determined whether this premises is trading floor.

N.G. Bugaeva, economist

Substitution of concepts, or How to correctly calculate UTII in retail

How to distinguish a trading floor from a trading place and how to determine their area

The texts of the Letters of the Ministry of Finance and the Federal Tax Service mentioned in the article can be found: section “Financial and personnel consultations” of the ConsultantPlus system

Apparently, no one is going to "eliminate the sane as a class" in the near future. This means that issues related to the calculation of UTII are still relevant.

Many of the scammers are engaged in retail trade. And the single tax is calculated on the basis of such physical indicators as the area of ​​the trading floor, the trading place or the area of ​​the trading places. paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation. But it is not always easy for an accountant to determine what status a trading facility has and, accordingly, what physical indicator should be used for calculation. Let's try to be clear.

Is the appointment of premises for "imputed" trade important?

First you need to figure out where in general you can organize the sale of goods at retail in order to calmly apply UTII.

If trade is conducted through an object of a stationary trading network, which has a trading floor with an area of ​​\u200b\u200bno more than 150 sq. m, then UTII is calculated based on the physical indicator "shopping area". If there is no trading floor, then you need to use either the indicator "shopping place" if its area does not exceed 5 sq. m or - "shopping area" if its area exceeds 5 sq. m.

Retail trade is transferred to imputation if it is conducted through objects of a stationary trading network and sub. 6, 7 p. 2 art. 346.26 of the Tax Code of the Russian Federation. These, in turn, include buildings (buildings, premises, etc.), intended or used for trading activities and Art. 346.27 of the Tax Code of the Russian Federation. The purpose of the premises is indicated in title and / or inventory documents. These include a contract of sale or lease, technical passport, plans, diagrams, explications.

It would seem that the words "used for trading activities" allow the use of imputation for trading in any objects, even those that are not trading in their purpose. For example, in a room located in a warehouse or in an industrial area. And the Ministry of Finance in one of the letters indicated that the purpose of the premises must be determined not only by documents, but also by the fact: how it is actually used Letter of the Ministry of Finance of April 30, 2009 No. 03-11-06/3/113. However, in their later clarification, the financiers made it clear that the sale of goods in the office is not translated into UTII Letter of the Ministry of Finance No. 03-11-06/3/2 dated January 23, 2012.

There are also two decisions of the Supreme Arbitration Court, in which the court found it unlawful to apply the imputation due to the fact that the goods were sold in premises not intended for this: in the first case - in the administrative and office building, in the second - in the premises of the production workshop and Resolutions of the Presidium of the Supreme Arbitration Court dated November 1, 2011 No. 3312/11, dated February 15, 2011 No. 12364/10.

CONCLUSION

Such an argument as “inconsistency in the purpose of the premises” is not often used in courts by tax authorities. And if they refer to him, then, as a rule, he is not the first in the list of claims. But it is absolutely safe to use imputation only when selling goods in designated places.

How to determine the area of ​​the trading floor

In most of the letters, the regulatory authorities, citing the Tax Code, say that the area of ​​the trading floor is determined according to inventory and title documents Letters of the Ministry of Finance dated November 15, 2011 No. 03-11-11 / 284, dated September 26, 2011 No. 03-11-11 / 243. The situation is similar, by the way, with the area of ​​trading places a Letter of the Ministry of Finance dated December 15, 2009 No. 03-11-06/3/289.

Often, disputes between tax authorities and entrepreneurs arise due to the fact that the documents indicate one area of ​​​​the hall, and another, usually smaller, is used for retail trade. According to the courts, the “imputed” tax should be calculated on the basis of the area actually used in the “imputed” activity, and not declared in the document x Decrees of the FAS ZSO dated May 26, 2010 No. A75-512 / 2009; FAS UO dated April 19, 2010 No. Ф09-2486 / 10-С3. But this also needs to be proven. In the absence of partitions, testimonies, photographs or other evidence confirming that only part of the area was used for trade, the courts take the side of the tax authorities in Decrees of the FAS PO dated 10/14/2010 No. A72-16399 / 2009; FAS DVO dated July 15, 2011 No. F03-2543/2011.

If you rent a room, but use only part of it for trade, ensure that everything is clearly stated in the lease agreement regarding the area that you occupy.

If you lease (sublease) some part of the trading floor, you do not need to take into account its area when calculating the “imputed” tax, including if no changes were made to the inventory documents Decree of the FAS DVO dated 13.01.2011 No. Ф03-9441/2010(which in a situation with sublease is basically impossible).

squares premises for receiving and storing goods, administrative and amenity premises etc. (we will conditionally call them auxiliary) are not taken into account when determining the area of ​​​​the trading floor and Art. 346.27 of the Tax Code of the Russian Federation. Claims from inspectors will be less if such premises are physically separated from the trading floor itself and Letter of the Ministry of Finance of March 26, 2009 No. 03-11-09/115. Once, the court upheld the sane, relying on a lease agreement, according to which the tenant installed easily removable partitions to separate the trading floor from the warehouse Decree of the FAS ZSO of October 18, 2010 No. A45-7149 / 2010.

WARNING THE MANAGER

If a the purpose of the area used in trading activities has changed or the area of ​​the trading floor has changed, on the basis of which the single tax is calculated, in order to avoid disputes with inspectors, it is better to reflect this in the inventory documents.

Showroom It can also be a trading floor if the goods are sold in it. This is a mandatory condition (especially in the light of the EAC rulings on the possibility of trading only in designated places). If different premises are allocated for the demonstration of goods, their payment and release, then the tax is calculated based on the sum of the areas of all these premises. Letter of the Ministry of Finance of September 17, 2010 No. 03-11-11/246. And at least once the court agreed with this approach. Decree of the FAS GUS of July 26, 2010 No. A33-14088 / 2009.

It also happens that an entrepreneur (organization) immediately takes several rooms in one building and in all sells goods at retail. For example, an organization rents several separate retail facilities on different floors in a shopping center. Then you can easily calculate UTII for each room separately and Letters of the Ministry of Finance dated February 1, 2012 No. 03-11-06 / 3/5, dated November 3, 2011 No. 03-11-11 / 274; Federal Tax Service dated 02.07.2010 No. ShS-37-3 / [email protected] .

But for trade, one room can also be used, simply divided into several departments, for example, according to the type of goods sold. Sometimes this is done due to the fact that different K2 coefficients are set for different groups of goods in the regions. paragraph 7 of Art. 346.29 of the Tax Code of the Russian Federation. And sometimes this becomes the only chance for the sane person not to “fly off” from UTII. After all, there is a limitation on the area of ​​​​the trading floor of 150 square meters. m. In this case, how to calculate the "imputed" tax?

Regulatory authorities argue as follows: if the premises are located in the same building and, according to the documents, belong to the same store, then the areas must be summed up Letter of the Ministry of Finance dated February 1, 2012 No. 03-11-06/3/5. At the same time, the belonging of the premises to one object or to different ones is established, of course, according to the inventory documents for the premises. Letter of the Ministry of Finance dated November 3, 2011 No. 03-11-11/274.

For the courts, the information indicated in them is not absolute truth. They pay attention to the isolation of the room Decree of the FAS MO dated 06/08/2011 No. KA-A41 / 5949-11, for the presence in each store of its own CCP, its own auxiliary premises, its own staff, for separate accounting of income, the range of goods sold, the intended purpose of each part of the premises Decrees of the FAS PO dated September 26, 2011 No. A55-426 / 2011; FAS SKO dated 06/01/2011 No. A53-16868 / 2010; FAS UO dated 05/18/2010 No. Ф09-3552 / 10-С3; FAS CO dated 02.08.2010 No. А62-8066/2009.

In general, whatever your motives for dividing the total area into several parts, it is better to physically separate the rooms from each other, for example, with partitions.

How to determine the area of ​​​​a trading place

The Tax Code does not say what the area of ​​a trading place is and how it is determined. According to the Ministry of Finance, when calculating it, it is necessary to take into account not only the area on which the goods are directly sold, but also the area of ​​auxiliary premises Letters of the Ministry of Finance dated December 26, 2011 No. 03-11-11 / 320, dated December 22, 2009 No. 03-11-09 / 410. That is, if you rent a container, part of which you use to sell goods, and the other part is used as a warehouse, then you need to calculate the tax from the entire area of ​​the container and Letter of the Ministry of Finance dated December 22, 2009 No. 03-11-09 / 410.

Last year, this issue was considered by the Supreme Court. The court said about the area of ​​the trading place that it is determined taking into account all the premises that are used for the acceptance and storage of goods. And since then there is no more discord in the courts Decrees of the FAS SKO dated August 31, 2011 No. A53-22636 / 2010; FAS VVO dated September 28, 2011 No. A29-1419 / 2011; FAS UO dated 19.09.2011 No. Ф09-5821/11.

But when renting a land plot, where goods are sold through a small kiosk with an area of ​​​​more than 5 square meters. m, according to the explanations of the Federal Tax Service, it is necessary to calculate UTII only from the area of ​​​​the kiosk and Letter of the Federal Tax Service of June 25, 2009 No. ShS-22-3 / [email protected] .

CONCLUSION

It turns out that in some situations it is more profitable for entrepreneurs to insist that they operate in a room with a trading floor. After all, then they will be able to pay tax on a smaller area.

Trading floor or trading place?

This is perhaps the most frequent and most difficult question, as evidenced by the abundance of judicial practice.

When can we talk about the presence of a trading floor? When there is a certain place in the room for buyers, where they can, moving from one shelf with goods to another, get to know the goods more carefully. A trading place, of course, cannot have a hall. Usually it is a counter or a showcase from which the sale is carried out, and buyers can only stand near it and look at the displayed goods.

According to the Federal Tax Service, if the title, inventory documents for the premises do not indicate anywhere that this is a “shop” or “pavilion”, or if some part of the premises is not clearly defined as a “trading floor”, then such a premises is considered an object of a stationary trading network without trading floor Letters of the Federal Tax Service dated 06.05.2010 No. ShS-37-3 / [email protected], dated July 27, 2009 No. 3-2-12/83.

Some courts even come to the conclusion that the list of objects that can have a trading floor is exhaustive, that is, it must be either a store or a pavilion. Decree of the FAS MO dated 14.08.2009 No. КА-А41/6419-09. So, for example, in a former warehouse, the presence of a trading floor still needs to be proven. And in a container-type pavilion, it is a priori, because this is a pavilion Letter of the Ministry of Finance dated 03.12.2010 No. 03-11-11/310.

Score- a specially equipped building (part of it) intended for the sale of goods and the provision of services to customers and provided with trading, utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale.
Pavilion- a building with a trading floor and designed for one or more workplaces Art. 346.27 of the Tax Code of the Russian Federation.

In general, if your sales area does not exceed 5 sq. m, it makes no sense to argue about which physical indicator should be used when calculating the tax. After all, the basic profitability when selling goods on the trading floor will be a maximum of 9,000 rubles. (1800 rubles x 5 sq. m), and exactly the same amount is the basic profitability of trading places and paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation. And the hall is less than 5 square meters. m (when taxable income would be less) is difficult to imagine. The coefficients K2 adopted by the regional authorities can make their own adjustments pp. 4, 7 Art. 346.29 of the Tax Code of the Russian Federation, but even taking them into account, the difference in the final tax amounts is likely to be small. If we are talking about an area of ​​\u200b\u200bmore than 5 square meters. m, then the calculation must be carried out from the area of ​​\u200b\u200bthe trading place or the area of ​​\u200b\u200bthe trading floor, the profitability for which is set the same - 1800 rubles. per sq. m.

CONCLUSION

If the trading place is large, then it is more profitable to equip it in such a way that you have a trading floor. After all, as we have already noted, when determining the area of ​​the trading floor, the area of ​​auxiliary premises is not taken into account. And for trading places - it is taken into account.

If there are auxiliary premises, the court may recognize the object of trade as a store Decree of the FAS SZO dated January 15, 2010 No. A56-36135 / 2009, which means that there will be a trading floor in this facility. But these should be adjacent premises, and not a separate hangar or a room in a neighboring building. A similar case was recently dealt with by YOU. The court indicated that trade was conducted through an object with a trading floor when:

• the sublease agreement stipulated which part of the premises is used as a warehouse, and which part is used for selling goods;
• in accordance with the technical passport and explication, the room consisted of two parts;
• each part of the area was used for its intended purpose.

Consequently, the tax should have been calculated according to the area of ​​the trading floor, and not according to the area of ​​the trading places. Resolution of the Presidium of the Supreme Arbitration Court dated 14.06.2011 No. 417/11.

And the court decisions issued after the issuance of this Decree indicate that it has already been adopted by the courts and Decrees of the FAS VVO of December 26, 2011 No. A79-2716 / 2010; FAS ZSO dated November 22, 2011 No. А45-3709/2011.

Despite a fair number of court decisions regarding trading floors and trading places, there are still many questions regarding the calculation of a single tax. The vague wording of the Tax Code will most likely bring more than one taxpayer to court. But if your trading facility has auxiliary premises, then it is probably more profitable for you to organize trade in such a way that you also have a trading floor. Then you can pay less UTII.

One of the types of "imputed" business is retail trade. In this case, you can use it when the area of ​​\u200b\u200bthe trading floor of a store or pavilion does not exceed 150 square meters. If this requirement is not met, then you will have to pay taxes under the general regime or “simplification”.

How to calculate the sales area for UTII?

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

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

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

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

Trading floors belong to different trading facilities

according to title documents, then for the purposes of applying UTII, their areas are taken into account separately.

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

There are no trading floors in the trading facility

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

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

It is necessary to carry out the following activities:

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

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

The physical indicator for calculating UTII in relation to retail trade through shops and pavilions with a trading floor area of ​​​​not more than 150 square meters is the trading floor area in square meters. meters. If part of the retail space is leased (for example, to your own acquaintances of individual entrepreneurs), then it is not necessary to take into account the leased meters when calculating the "imputed" tax.

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

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

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

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

Explications of the technical passport cannot serve as a basis for additional tax assessment, since these documents do not indicate that the taxpayer has any rights to use retail space not specified in the lease agreement. As an annex to the lease agreement for premises of 104 sq. meters, a plan was drawn up, in which the rented area was graphically indicated, and temporary partitions were displayed. The fact of installation of such partitions is confirmed by the relevant documents (work contract, certificate of completion). All this allows you to individualize the leased area of ​​the trading floor. Thus, the judges concluded, the entrepreneur legitimately paid UTII (decree of the Arbitration Court of the West Siberian District dated April 22, 2016 No. A70-6147 / 2015).

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Trading floor, trading place at imputation

When to use the indicator "area of ​​the trading place" for the payment of UTII?

a pavilion is a building that has a trading floor and is designed for one or more jobs. The area of ​​the sales area also includes the leased part of the area of ​​the sales area. The area of ​​auxiliary, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not provided, does not apply to the area of ​​the trading floor. The area of ​​the trading floor is determined on the basis of inventory and title documents.

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

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

If a commercial facility has the features of a stationary trading network that does not have trading floors (i.e. it is a covered market (fair), shopping complex, kiosk or other similar facility) with an area of ​​\u200b\u200ba trading place exceeding 5 square meters, then when calculating the amount of the specified tax, the physical indicator “ sales area
Deflator correction factors are published when calculating UTII in the form of a table. The formula for calculating UTII is given.

Types of business in the charter and reporting. What services in the Moscow region are subject to UTII. No activity - submit reports? Cars under repair. Number of 100 people.