How to calculate UTII in retail trade through trading floors (shops, pavilions). Calculating ENVD: how to distinguish a trading floor from a trading place and how to determine their area

E.V. Labutina, Auditor, AUDIT-Partner LLC

When selling goods at retail, for calculating UTII, the use of the indicator “trading place” or “sales area” is of great importance, since the amount of tax also depends on the use of a particular term. How to correctly determine the indicator so as not to violate the Tax Code and be able to protect your interests in a dispute with a tax inspector or in a lawsuit? Let's take a look at the situation.

Separate the flies from the cutlets

The object of taxation for the application of UTII is the imputed income of the taxpayer (clause 1 of article 346.29 of the Tax Code of the Russian Federation). This refers to the potential income of a single tax payer, calculated taking into account a combination of factors that directly affect its receipt, and used to calculate the amount of a single tax at the established rate.

At the same time, the amount of imputed income, according to paragraph 2 of Art. 346.29 of the Tax Code of the Russian Federation, is calculated as the product of the base profitability for a certain type of business activity, calculated for the tax period, and the value of the physical indicator characterizing this type of activity.

Legislatively, for the type of activity "retail trade" two indicators are established: "area of ​​the trading floor (in square meters)" and "trading place". Despite the fact that the provisions of Sec. 26.3 of the Tax Code of the Russian Federation contain detailed instructions, including the conceptual apparatus, on in which cases which indicator should be used, the practical application of these norms clearly demonstrates that these instructions need to be improved.

For example, clause 3 of article 346.29 of the Tax Code of the Russian Federation divides trade into:

Retail trade carried out through the objects of a stationary trading network with trading floors;

Retail trade carried out through objects of a stationary trading network that do not have trading floors;

Retail trade through objects of a non-stationary trading network.

As can be seen from the data given in the table above, the option of paying for a "trading space" is the most attractive.

In order to correctly determine the physical indicator of basic profitability, it is necessary to consider in detail the concepts of Article 346.27 of the Tax Code of the Russian Federation.

In accordance with the requirements of Art. 346.27 of the Tax Code of the Russian Federation, a trading network located in specially equipped buildings (their parts) and structures intended for trading is considered to be stationary. In other words, a stationary trade network is formed by building systems firmly connected by a foundation to a land plot and connected to engineering communications.

A store is a specially equipped stationary 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 that has a trading floor and is designed for one or more jobs;

Kiosk - a building that does not have a trading floor and is designed for one workplace of the seller.

According to the current legislation, only those shops and pavilions whose sales area does not exceed 150 sq. m. At the same time, the area of ​​​​the trading floor is understood as the area of ​​\u200b\u200ball premises and open areas used by the taxpayer for trade, determined on the basis of inventory and title documents, with the exception of utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sales that do not provide customer service. Note that this edition of Ch. 26.3 of the Tax Code of the Russian Federation - clearly excluding utility, administrative and amenity, warehouse premises from the trading floor area - came into force on April 1, 2005.

However, in the text of ch. 26.3 of the Tax Code of the Russian Federation does not specify what exactly is included in the concept of "inventory and title documents". At the same time, both the Ministry of Finance of Russia and the Ministry of Taxation of Russia (now the Federal Tax Service of Russia) have repeatedly expressed the opinion that title and inventory documents include any documents that a taxpayer has for an object of a stationary distribution network containing the necessary information about the purpose, design features and layout of premises such an object, as well as information confirming the right to use this object, in particular:

Transfer agreement (purchase and sale agreement) of non-residential premises;

Technical passport for non-residential premises;

Plans, schemes, explications;

Lease (sublease) agreement for non-residential premises or its part (parts);

Permission for the right to serve visitors in an open area

This is stated in the letters of the Ministry of Finance of Russia dated 21.12.2004 No. 03-06-05-05 / 43 and dated 07.05.2004 No. 04-05-12 / 25, in the letters of the Ministry of Taxes of Russia dated 02.03.2004 No. 22-2-14 / [email protected] and No. 22-2-14/1757-AB026 dated 01.08.2003 and in some other clarifications of the financial and tax departments.

Non-stationary, according to Ch. 26.3 of the Tax Code of the Russian Federation, it is considered a distribution network operating on the principles of distribution and peddling trade, as well as other objects of organization of trade that are not classified as a stationary distribution network. For example, an open area and a tent.

In our opinion, the issue of a physical indicator must be decided in each case based on the characteristics of a particular outlet.

According to sub. 4 p. 2 art. 346.26 of the Tax Code of the Russian Federation, when deciding whether to apply UTII, an object directly operated by the taxpayer is considered, and when choosing a physical indicator, it is necessary to take into account the characteristics of this particular object. If the object directly operated by the taxpayer does not have a trading floor, then the “trading place” indicator should be applied.

Here, the content of the contract will also be of no small importance. If the area is not defined in it, then it will be easier to prove that the tax must be paid from the trading place. In addition, the use of one or another physical indicator can be confirmed by inventory and title documents.

Judicial practice - in favor of taxpayers!

There is an arbitration practice of making decisions on the issue under consideration in favor of taxpayers. For example, the Federal Antimonopoly Service of the West Siberian District, in its resolution of February 24, 2005 No. F04-495 / 2005 (8576-A03-19), indicated that the retail space directly rented by the entrepreneur (11 and 9.5 sq. m.) Do not have trading floors and correspond to the concept of "trading place", defined by Art. 346.27 of the Tax Code of the Russian Federation. Since the tax authority did not provide evidence confirming the use by the entrepreneur of trading floors for retail trade, the court refused to satisfy the claims (in collecting arrears on a single tax calculated on the basis of the “sales floor area” indicator).

Similar decisions were taken by the same court on January 11, 2005 in case No. F04-9232/2004 (7492-A03-19) and on December 9, 2004 in case No. F04-8791/2004 (6897-A03-19).

The courts usually justify the decision on the illegality of using the “trading place” indicator by the presence of a trading floor directly at the taxpayer. So, for example, in the decision of the Federal Antimonopoly Service of the West Siberian District dated September 22, 2004 No. F04-6704 / 2004 (A46-4853-27), the arbitration court established that it was the area actually occupied by the entrepreneur that meets the characteristics of a trading floor (it has a separate entrance, the installation site is controlled - cash register, seller's workplace, stands and showcases with goods, aisles for buyers). A similar decision was made by the Federal Antimonopoly Service of the Urals District (Decree No. Ф09-4726/04-AK dated November 30, 2004).

Official letters from the regulatory authorities do not contain any clear explanations on this issue. So, the Ministry of Finance of Russia, when asked by an entrepreneur about the applicability of the physical indicator “trading place” when renting a fenced-off trading place in the form of a kiosk (that is, without a trading floor) in a store, answered very vaguely. He pointed out that the indicator "trading place" should be used if the premises used for retail trade do not comply with the established Chapter. 26.3 of the Tax Code of the Russian Federation to the concept of a store (see letter dated 02.02.2005 No. 03–06–05–05/07). And what to do in the case when the premises themselves correspond to the concept of "shop", and trade is carried out from its part, in which there is no trading floor, the Ministry of Finance did not say.

Another problem is the absence of Art. 346.27 of the Tax Code of the Russian Federation of the very concept of "trading floor". There is a concept of "sales area", but it only helps to determine which premises should be excluded from the calculation (for example, warehouse, administrative, etc.) if the "sales area" indicator is used, and the answer to the question of how does not allow to determine whether there is a trading floor in the taxpayer's area.

The wording “the area of ​​all premises used for trade” gives tax authorities reason to consider any area used for trade in a stationary building as a trading floor (for example, a wholesale warehouse from which goods are sold for cash).

Law - that drawbar, as the court turned, so it happened

Some criteria of the trading floor try to shape the courts when considering the materials of specific cases.

For example, the Federal Antimonopoly Service of the North-Western District recognized that there is a trading floor in the premises used by the entrepreneur for trade, on the grounds that it is equipped with a counter, shop windows and has a place for serving visitors (Decree No. A26-6098 / 04 dated February 14, 2005 –29).

In another case, the court decided that the part of the trading premises used by the entrepreneur does not correspond to the characteristics of the trading floor, since it is designed for one trading place of the seller, it does not have a self-service area and aisle area for buyers (Resolution of the Federal Antimonopoly Service of the Urals District dated December 14, 2004 No. F09-5266 / 04-AK). The same FAS in another case used the provisions of Art. 65 of the Arbitration Procedure Code of the Russian Federation on the obligation of the tax authority to prove its considerations. Since the tax authority could not prove the presence of a trading floor in the premises used by the taxpayer, the court recognized the use of the “trading place” indicator as lawful (Decree of the Federal Antimonopoly Service of the Urals District dated January 18, 2005 No. F09-5871 / 04-AK).

The criterion of a trading floor as a place in which there should be aisles for buyers is also used in the decisions of the Federal Antimonopoly Service of the West Siberian District (see resolutions of 11.01.2005 No. Ф04-9232/2004 (7492-А03-19) and No. F04-8494/2004 (6606-A03-19)). If there are no such areas, then the use of the “trading place” indicator is recognized as legitimate.

The labyrinths of chapter 26.3 of the Tax Code of the Russian Federation are not for the faint of heart

If a retail facility does not meet any criteria of a stationary retail chain, then it should be classified as a non-stationary retail chain. As follows from the definitions of Art. 346.27 of the Tax Code of the Russian Federation, only buildings (their parts) and structures specially equipped and intended for trading can be classified as a stationary trading network.

Therefore, if a taxpayer carries out retail trade from a premises that does not meet these criteria, then regardless of the presence (absence) of a trading floor, he has the right to use the “trading place” indicator.

Consider the signs of a stationary trading network in more detail.

1. The building (its part) must be specially equipped.

What does this mean? In our opinion, the presence of showcases, counters, racks, refrigeration units (if necessary), etc. It is not difficult to equip a room in this way, therefore, this condition is feasible for any room. At the same time, the degree of "equipment" is determined depending on the nature of trade and the desire of the taxpayer.

2. The building (its part) must be intended for trading.

By whom "intended", the Tax Code does not specify. However, the current legislation provides for mandatory cadastral and technical accounting (inventory) of all real estate objects, as well as state registration of rights to real estate objects and transactions with it (Articles 1 and 2 of Federal Law No. 122-FZ of July 21, 1997 "On State registration of rights to real estate and transactions with it). Therefore, the purpose of the property should be determined on the basis of inventory and title documents for the building (structure). The rules for maintaining the Unified State Register of Rights to Real Estate and Transactions with It, approved by Decree of the Government of the Russian Federation No. 219 of February 18, 1998, determine that the certificate of state registration of rights must include, among other things, a description of the object of law (paragraph 74 of the Rules ).

Since the description of the real estate object of the Unified State Register is made with an indication of the main purpose of the object, for example: residential, non-residential building, industrial, warehouse, commercial premises, etc. (paragraph 30 of the Rules), it can be assumed that the purpose of the object will be indicated in the certificate.

As for the technical inventory documents (registration certificate, explication, etc.), then in them an indication of the purpose of the property is mandatory.

From the foregoing, we can conclude that the purpose of real estate is always determined in advance. It cannot be changed by the installation of commercial equipment in the premises or by a lease agreement indicating trade as the purpose of use.

Apparently, the Ministry of Finance was guided by similar reasoning when answering the taxpayer's question about the choice of a physical indicator in the case of retail trade in a room rented for this purpose in the building of the House of Communications (the type of building was determined according to the documents as industrial).

As the Ministry of Finance explained, if the title and inventory documents do not single out such a room as part of a building specially equipped and intended for trading, then this object should be considered as an object of a non-stationary trading network and the physical indicator "trading place" should be used to calculate UTII (see letter Ministry of Finance of Russia dated March 26, 2004 No. 04–05–12/16).

The new position of the main financial department is as follows.

The technical passport for the premises is a document only confirming the occupied area, but the status of the premises is determined based on the conditions of its actual use. Therefore, the premises can be attributed to the objects of a non-stationary trading network only if it does not comply with the established Ch. 26.3 of the Tax Code of the Russian Federation to the concept of a store (see letters of the Ministry of Finance of the Russian Federation dated 31.08.2004 No. 03–06–05–05/02, dated 01.09.2004 No. 03–06–05–05/03, dated 06.09.2004 No. 03–06– 05–04/13, dated October 15, 2004 No. 03–06–05–05/11).

However, the criterion “intended for trade” is also present in the definition of a store given in Art. 346.27 of the Tax Code of the Russian Federation. Therefore, the determination of the status of the premises only on the basis of the conditions of its use is contrary to the Tax Code of the Russian Federation.

It should be noted that the "imputers" who use the indicator "trading place" when trading from a non-stationary trading network, have the right to refer to the above letter of the Ministry of Finance of the Russian Federation dated March 26, 2004 No. 04-05-12 / 16 (containing a more favorable position for taxpayers). According to sub. 3 p. 1 art. 111 of the Tax Code of the Russian Federation, the implementation of written explanations of the Ministry of Finance is a circumstance that exempts the taxpayer from tax liability. So, at least this letter will exempt from a fine, but the additional charge of tax and penalties depends on what the position of the courts will be.

If, nevertheless, we are guided by the new position of the Ministry of Finance of Russia on this issue, then the choice of a physical indicator when trading from a room not intended for these purposes should be made based on other signs of the store:

The premises must be specially equipped for the sale of goods and the provision of services to customers;

The premises must be provided with commercial, utility, administrative and amenity premises, as well as premises for receiving, storing and preparing goods for sale.

In addition, as follows from the definition of "stationary trading network", the premises must have a trading floor.

In our opinion, even if we proceed from such an interpretation by the Ministry of Finance of this issue, then the single tax when trading from the office must still be calculated using the “trading place” indicator. As for trade from a warehouse or from other premises that are not intended for trade according to the documents, everything here depends on how these premises correspond to the characteristics of the store.

The definition of the concept of "trading place" in Art. 346.27 of the Tax Code of the Russian Federation is (a place used for making purchase and sale transactions). However, it is formulated in such a way that it gives rise to various interpretations.

Let's start with the fact that a transaction is an institution of civil law. According to paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, the institutions, concepts and terms of civil, family and other branches of the legislation of the Russian Federation used in the Tax Code of the Russian Federation are applied in the sense in which they are used in these branches of legislation, unless otherwise provided by the Tax Code of the Russian Federation.

Under a sale and purchase transaction (or rather, under a contract), one party (the seller) undertakes to transfer the property to the other party (the buyer), and the buyer undertakes to accept this thing and pay a certain monetary price for it (clause 1, article 454 of the Civil Code of the Russian Federation ).

The civil law does not determine the place of the transaction. Speaking about the place of the transaction, the author of this definition, apparently, had in mind the place where the parties fulfill their obligations under the contract. Since the sale and purchase is carried out for cash, the seller's point of sale should be considered the place of performance of obligations under the contract.

The question arises: how to calculate the number of trading places? If one entrepreneur himself works in his kiosk, then everything is obvious. And if three employees work at three counters, and the money makes its way through one cash register? What is considered the place of the transaction - the cashier or the counter? At the cash desk, the buyer performs his obligations under the transaction, and at the counter - the seller.

The practical interpretation of this definition, in our opinion, is that a trading place is a seller's workplace. However, another point of view is also possible.

Another problem with the retail space is that the owners of the premises often use the term "trading space" in the lease in their understanding, thus denoting a dedicated retail outlet in the market or in another retail facility. And the tax authorities, having seen such an agreement, on the basis of it, draw conclusions about the number of trading places.

For example, the Federal Antimonopoly Service of the Central District considered a situation where an individual entrepreneur who rented a trading counter paid rent for two standard trading places in accordance with the contract (since this counter, according to the calculations of the market administration, allowed the work of two sellers). But the entrepreneur worked alone, and therefore he calculated the UTII as for one trading place.

Guided by the lease agreement, the tax authority demanded that the taxpayer pay extra UTII, but the court supported the entrepreneur. As pointed out by the Federal Antimonopoly Service, in this case, the amount of the fee charged from the tenant for the use of the trading space of one counter cannot serve as a determining indicator of the number of trading places that are objects of UTII taxation (see Resolution No. A54-1153 / 04-C2 dated 05.08.2004).

Similar decisions were made by the Federal Antimonopoly Service of the Volga District (see Resolutions No. A12-19074/04-C25 of 09.12.2004 and No. A06-1376u-19k/01 of 25.04.2002).

Changes to UTII, effective from January 1, 2006

Federal Law No. 101-FZ dated July 21, 2005 expanded the types of business activities that are transferred to the payment of UTII.

At the same time, again paragraph 2.1 of Art. 346.26 of the Tax Code of the Russian Federation indicates that if the types of activities named in this article are carried out under a simple partnership agreement (agreement on joint activities), then they cannot be transferred to UTII.

On the other hand, controversial issues between UTII payers and tax authorities have been eliminated in terms of:

Calculation of the area when deciding on the transition of retail trade and public catering enterprises to UTII, that is, the area is determined separately for each object;

Definitions of the concept of retail trade: entrepreneurial activity related to the sale of goods (including for cash, as well as using payment cards), on the basis of sales contracts;

Taxation of motor transport organizations that provide services for the transportation of passengers and goods. Motor transport organizations can transfer to UTII if they own by right of ownership or other right (use, possession and / or disposal) no more than 20 vehicles;

Definitions of public catering services: these include the manufacture of culinary products and confectionery, the creation of conditions for the consumption and sale of industrial products, purchased goods, as well as leisure activities;

Transfer to UTII of public catering organizations that do not have a hall for serving visitors.

From 01.01.2006 owners of kiosks, tents, vending machines and other similar facilities providing public catering services will pay UTII.

Law No. 101-FZ dated 21.07.2005 separately introduced as UTII payers organizations that advertise on vehicles, which include trucks and cars of organizations, as well as public transport (buses, trams, trolleybuses), water transport (river vessels ) and even trailers, semi-trailers, dissolution trailers. At the same time, the place of placement of information or installed billboards, plates and electronic displays is the roof and side surfaces of the bodies, and the basic profitability from each vehicle is 10 thousand rubles.

Starting from 2006, the following are also transferred to UTII:

Services for temporary accommodation and residence of citizens, that is, the hotel business, but it must be taken into account that the total area of ​​\u200b\u200bdormitories should not exceed 500 square meters. m;

Activities for the provision of temporary use of trading places in markets and other places of trade that do not have a hall for serving visitors. The principle of calculating UTII is the same as in non-stationary retail trade, and a trading place is taken as an indicator of basic profitability.

Trading organizations and individual entrepreneurs have the right to apply UTII only on the condition that the area of ​​\u200b\u200bthe trading floor of their store does not exceed the values ​​\u200b\u200bspecified in the Tax Code. What should this area be and what other restrictions are provided for by UTII in retail trade in 2019, this article will tell.

The trading area is the main physical indicator by which UTII is calculated for organizations and individual entrepreneurs that are engaged in retail trade. The Tax Code of the Russian Federation directly states how exactly the area of ​​a retail facility affects the amount of a single tax, and other non-commercial premises - on the value of a physical indicator. UTII retail-2017 is regulated by paragraphs. 6 p. 2 art. 346.26 of the Tax Code of the Russian Federation. In particular, it says that trading organizations and individual entrepreneurs can choose UTII as a taxation system if:

• the area of ​​the premises in which the trade is carried out, less than 5 square meters. m, in this case, the indicator "trading place" will appear as a physical indicator;
• The sales area does not exceed 150 sq. m for each object of trade (stationary or non-stationary), the physical indicator for UTII retail trade in this case is “the area of ​​the trading floor”.

Shops, pavilions and sites with UTII

There is no direct wording of what a trading floor is in tax legislation. However, shops and other retail outlets must determine this important physical indicator strictly on the basis of documents. These can be inventory sheets and title documents for real estate. They must indicate:

• purpose of the property;
• layout and design features;
• information about the right to use the object.

It is important to correctly differentiate the internal passages for customers, namely the approaches to shop windows or cash registers. If they are indicated in the documents, they must also be taken into account when determining the physical indicator. If, taking into account these values, the size of the hall turns out to be more than the allowable limit, it is impossible to apply the UTII tax for retail trade.

When a warehouse becomes a trading floor

The calculation of UTII in 2019 for retail trade includes the area of ​​​​all premises in which customers are served. Therefore, if buyers have access to storage and utility rooms, where the goods are also displayed, the physical indicator increases. This was also indicated by the Presidium of the Supreme Arbitration Court of the Russian Federation in Resolution No. 417/11. However, in a disputable situation, the duty to prove the use of such a warehouse for direct customer service falls on the specialists of the Federal Tax Service. Sometimes it is not possible to prove this, and the courts take the side of the taxpayers.

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

For a tenant organization, the leased area is part of the area of ​​a stationary trading network facility that has a trading floor (Article 346.27 of the Tax Code of the Russian Federation). Regardless of what object is located there (showcase rack, tray, stand, etc.), in this case, UTII should be calculated based on the area of ​​\u200b\u200bthe rented trading floor (in sq. M). The size of this area must be specified in the lease agreement. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated May 17, 2007 No. 03-11-04/3/164.

Correction factors

In addition to the physical indicator and basic profitability, when calculating UTII from the number of trading places, use the following values:

• deflator coefficient K1 (Clause 4, Article 346.29 of the Tax Code of the Russian Federation);

• correction factor K2 (Clause 4, Article 346.29 of the Tax Code of the Russian Federation).

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

tax rate

If the local authorities do not set a reduced tax rate, calculate the amount of UTII at a rate of 15 percent (Article 346.31 of the Tax Code of the Russian Federation).

The tax base

The procedure for determining the tax base for UTII depends on the area of ​​trading places.

For all trading places, the area of ​​​​which is less than 5 square meters. m, the tax base for the quarter is determined by the formula:

Tax base for UTII for the quarter, calculated by the number of trading places

=

Basic profitability per month (9000 rubles)

×

The number of trading places used to complete purchase and sale transactions in the first month of the quarter

+

The number of trading places used to complete purchase and sale transactions in the second month of the quarter

+

The number of trading places used to complete purchase and sale transactions in the third month of the quarter

×

×

K2

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

For all trading places, the area of ​​​​which is more than 5 square meters. m, the tax base for the quarter is determined by the formula:

The tax base for UTII for the quarter, calculated by the area of ​​trading places

=

Basic profitability per month (1800 rubles)

×

The area of ​​trading places used to complete purchase and sale transactions in the first month of the quarter

+

The area of ​​trading places used to complete purchase and sale transactions in the second month of the quarter

+

The area of ​​trading places used to complete purchase and sale transactions in the third month of the quarter

×

K1

×

K2

The value of the physical indicator - the area of ​​\u200b\u200btrading places - is included in the calculation of UTII rounded to whole units (clause 11 of article 346.29 of the Tax Code of the Russian Federation). Rounding the size of the physical indicator, its value is less than 0.5 sq. m discard, and 0.5 sq. m and more, round up to a whole unit (letter of the Ministry of Finance of Russia dated June 16, 2009 No. 03-11-11 / 111). At the same time, round off in relation to the total area of ​​​​all trading places. Include the area of ​​each trading place in the calculation without rounding (for example, 15.42 sq. m.). This follows from the letter of the Ministry of Finance of Russia dated November 15, 2011 No. 03-11-06/3/116.

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

If during the quarter the organization used trading places of various sizes (less than and more than 5 sq. m), then the total tax base for the quarter will be:

UTII calculation

Having determined the size of the tax base, calculate the amount of UTII using the formula:

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

An example of calculating UTII from retail trade through objects that do not have trading floors. The number of trading places changed during the tax period

Alfa LLC retails through a tent located on the food market and applies UTII.

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

The area of ​​the tent, which the organization used until February 8, was 4 square meters. m. Since February 10, the area of ​​​​the tent has been increased by one and a half times and amounted to 6 square meters. m. Thus, when calculating the tax base for UTII for the first quarter, the following indicators are used:

• in January - 1 trading place;
• in February - 6 sq. m;
• in March - 6 sq. m.

The imputed income for calculating UTII for the first quarter was:

• for January: 9000 rubles/bargaining. place × 1 auction. place × 0.7 × 1.798 = 11,327 rubles;
• for February-March: 1800 rubles/sq. m × (6 sq. m + 6 sq. m) × 0.7 × 1.798 = 27,186 rubles;
• in total for the I quarter: 11,327 rubles. + 27 186 rub. = 38,513 rubles.

The amount of UTII for the first quarter is equal to:

RUB 38,513 × 15% = 5777 rubles.

When calculating UTII from this type of activity, use a physical indicator - the area of ​​\u200b\u200bthe trading floor (clause 3 of article 346.29 of the Tax Code of the Russian Federation). The indicator of basic profitability is 1800 rubles. per month from 1 sq. m of area (clause 3 of 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 being guided by the definition of the 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, a trading floor is understood as a specially equipped main part of the trading premises of a store, designed to serve customers (clause 43 of section 2.3 of GOST R 51303-99).

Set the area of ​​the 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 of non-residential premises, a technical passport, plans, diagrams, explications, a lease (sublease) contract for non-residential premises or a part thereof (paragraph 24 of article 346.27 of the Tax Code of the Russian Federation).

In the area of ​​the trading floor, include:

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

• area of ​​cash registers and booths;

• the area of ​​workplaces of service personnel;

• aisle area for buyers;

• the rented part of the trading floor.

Exclude from the area of ​​the trading floor:

• the area of ​​utility rooms;

• area of ​​administrative and amenity premises;

• the area of ​​premises 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, to calculate UTII, the area leased (sublease) can be excluded from the sales area. To do this, the landlord (or the tenant subletting part of the trading floor) must have documents confirming the size of the area that is not used by him for retail. Such documents may be lease (sublease) agreements, which indicate the amount of space transferred to the tenant (subtenant).

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

As a general rule, when calculating UTII, the area of ​​\u200b\u200bcheckout units and booths must be included in the area of ​​\u200b\u200bthe trading floor (paragraph 22 of article 346.27 of the Tax Code of the Russian Federation).

However, this procedure is valid if the cash desk is located directly on the trading floor of the stationary trade facility. If the cash point is removed from the trading floor or 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 trading floor, calculate UTII based on its area. If there is no trading floor in the warehouse, use the number of trading places or their area to calculate UTII.

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

The following physical indicators are used to calculate UTII from retail trade (except for delivery and delivery trades):

• the area of ​​the trading floor, if the premises used belong to a stationary network that has trading floors (shops and pavilions);

• the number of trading places, if the premises used belong to a stationary network that does not have trading floors, or to a non-stationary network and its area is less than 5 square meters. m;

• the area of ​​trading places, if the premises used belong to a stationary network that does not have trading floors, 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.

Stationary network objects with trading floors include buildings that simultaneously meet the following requirements:

• are intended for trading and are connected to engineering communications (paragraphs 13, 14 of article 346.27 of the Tax Code of the Russian Federation);

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

Thus, if a warehouse is intended for trading and is equipped with the necessary trading premises, this means that it belongs to the objects of a stationary trading network. As for the condition of connection to utilities (electricity and heat networks, water supply, sewerage), then, according to 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 object of trade the premises belong to (with or without a trading floor), refer to 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 UTII based on its area. If there is no trading floor in the warehouse, use the following to calculate UTII:

• the number of trading places (if the area of ​​each of them does not exceed 5 sq. m);

• area of ​​trading places (in relation to trading places, the area of ​​which 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 an organization uses the premises for non-technical purposes, then appropriate changes should be made to the inventory documents (registration certificate). 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 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 to conduct various types of activities, when calculating UTII, the entire area of ​​​​the hall must be taken into account.

In particular, this should be done if the organization conducts both retail and wholesale operations on the same trading floor; conducts retail trade and provides household or catering services; retails purchased goods and goods of 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, April 13, 2007 No. 03-11-04/3/115.

The entire area must also be taken into account 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 translated into 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 framework of UTII, the tax must be calculated based on the total area. Similar explanations 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 in Chapter 26.3 of the Tax Code of the Russian Federation of a mechanism for allocating retail space that is simultaneously used for conducting several types of activities or for conducting 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 ​​trading floors, use the following values:

• deflator coefficient K1 (Clause 4, Article 346.29 of the Tax Code of the Russian Federation);

• correction factor K2 (Clause 4, Article 346.29 of the Tax Code of the Russian Federation).

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

tax rate

If the local authorities do not set 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 (1800 rubles)

×

The area of ​​the trading floor used for making purchase and sale transactions in the first month of the quarter

+

The area of ​​the trading floor used for making purchase and sale transactions in the second month of the quarter

+

The area of ​​the trading floor used for making purchase and sale transactions in the third month of the quarter

×

×

K2

The value of the physical indicator - the area of ​​\u200b\u200bthe trading floor - is included in the calculation of UTII rounded to whole units (clause 11 of article 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 or more to a whole unit (letter of the Ministry of Finance of Russia dated June 16, 2009 No. 03-11-11 / 111).

Change in physical indicator

If during the quarter the area of ​​\u200b\u200bthe trading floor 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).

UTII calculation

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. MMV-7-3 / 13.

An example of calculating UTII from retail trade through objects with trading floors. The area of ​​the trading floor changed during the tax period

Alfa LLC retails through its own store and uses UTII.

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

The sales area of ​​the organization's store (according to the technical documentation) is 80 sq. m. On February 10, a room of 10 square meters was attached to the trading floor. m (corresponding changes have been made to the technical documentation).

Thus, the area of ​​the sales floor used by Alfa in retail sales amounted to:

• 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:
1800 rub./sq. m × (80 sq. m + 90 sq. m + 90 sq. m) × 0.7 × 1.798 = 589,025 rubles.

UTII for the first quarter is equal to:
RUB 589,025 × 15% = RUB 88,354

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, diagrams, 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. Leased retail space is not included in the calculation of UTII for retail trade (letter of the Ministry of Finance of Russia dated April 24, 2006 No. 03-11-05 / 109).

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

The physical indicator for calculating UTII in relation to retail trade through 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 in the value of a physical indicator during the tax period, when calculating UTII, such a change is taken into account from the beginning of the month in which it occurred.

The “imputed” tax for the month in which the lease agreement is concluded is calculated based on the area of ​​the trading floor minus the area leased. 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?

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 marketplace 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 sale and purchase 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 trading facility has the features of a stationary trading network that does not have trading floors (i.e. it is a covered market (fair), shopping mall, kiosk or other similar facility) with an area of ​​a trading place exceeding 5 square meters, then when calculating the amount of the specified tax physical indicator should be used sales area(in square meters).

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