Minimum retail space for UTII. Calculation of UTII for retail trade

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What is the tax on rented retail space for individual entrepreneurs? This question interests many businessmen. Since last year, changes have been made to Chapter 33 of the Tax Code of the Russian Federation. According to the amendments made, individual activity is subject to a tax called trade tax.

Everyone will be subject to this tax legal entities(organizations) and small businesses using movable and immovable pavilions in their business.

Cities and regions provide preferential conditions (possibly until complete exemption) for certain types of activities. Economic analysts cite Moscow as an example. The city government adopted the Law “On Trade Fee”, which exempted take-out trade for autonomous, budgetary and government institutions, weekend fair sales, and markets from the rental fee. retail. Russian Post is exempt from this tax.

Amendments to the law allow not to pay tax on area trading floor for individual entrepreneurs paying under a patent and agricultural producers working under a single agricultural tax.

The object of the tax is real estate or movable property through which trade activities take place.

Does the tax levy fall on all occupied premises?

Tax legislation, art. 346.27 clarifies the components of retail space. Something like this:

specialized equipment for laying out or demonstrating goods;
places for customers (service and payment), equipped in a special way;
special working equipment for personnel working in the hall;
work area with cash registers and cash registers;
free zone for clients.

Translated into Russian, the place where the sales assistant communicates with the store’s customers is called the trading area. The rented part of the retail space in the premises is the calculated area of the trading floor itself. Paid rent should not include administrative premises, as well as household and utility rooms, rooms for receiving, storage, packaging and other pre-sale activities.

Amendments to the law indicate that buildings, premises or structures of a non-stationary or stationary type are subject to levy trade tax, if trading activities are carried out through them. Retail trade markets are also subject to a new tax. The management company calculates and pays the tax that is levied on the retail market itself.

Following types trading activities must be taxed:

sales through a non-stationary network;
sales through a stationary network without formal trading floors;
sales from warehouse;
sales through a stationary network with decorated trading floors.

This list assumes that everyone who runs a small trade business must pay tax. In this case, according to the law, the entrepreneur is forced to pay 2 taxes: property and new tax. How to resolve this situation? Businessmen among themselves called the new fee a “rent tax” and are already coming up with ways to circumvent it. For example, rent a common premises from which sales will be carried out.

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Making a new payment

Not only do businessmen consider the tax on retail space for individual entrepreneurs to be empty, but it is also difficult to register due to bureaucratic delays.
To register a new tax, an individual entrepreneur must register with the tax authority. No later than 5 days from the date of signing the rental agreement.

Those who have had it for a long time had to register no later than July 1 of last year. No later than 5 days from the time of changes that occurred in the rented premises, this should be reported to the tax authority. Tax office prepares notification of changes within the next 5 days. If the taxable object is stationary, then a notification will be sent to the place of registration of the object. If the taxable object is non-stationary, a notification will be sent to the place of registration of the businessman.

The tax on rented retail space for individual entrepreneurs is calculated by the entrepreneur independently. Paid at the end of the quarter.

The tax authority does not send notices, but it does monitor the time and amount paid. The entrepreneur will receive a notification about errors made in case of incorrect calculations. Control functions are assigned to local governments.

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All about the new tax rates

The rate of the new tax is regulated by the legal acts of cities and districts. Calculated over 3 months. It must be remembered that the rate of this tax should not be higher than the amount of tax paid by a business in a particular city or region. All developed rates are indexed annually by a coefficient - a deflator, which is calculated and entered for each calendar year.

Art. 346.43 of the tax legislation of the Russian Federation establishes methods for calculating the rented area of a retail space. Regulations municipalities establish delimiting rates of the new tax, depending on the territorial location of the rented premises. Some cases allow you to reduce the rate, sometimes cancel it altogether.

It follows that maximum bets limited at the legislative level. And this depends on several indicators: the area of the retail outlet, the type of trading activity, the cost of a permit for retail trade.

Ways to resolve the situation. Entrepreneurs and tenants to this day do not know for what purposes the new tax is levied. Explanatory note does not provide any explanations for the bill. There are no Government considerations in this regard either. There are only consequences. Entrepreneurs will naturally compensate for new costs by increasing retail prices. If suddenly at the end of the accounting year it is possible to reduce the amount of tax, then prices will still rise. Because of fear. Those businessmen who have registered their business at the place of registration can breathe out.

Small businesses and legal entities operating under the Unified Tax Act exercise the right to reduce the tax levy by the amount of the new tax levy. In the same way, you can reduce your income tax.

Businesses have many different payments and fees. Small businesses, for example, independently pay fees and taxes regarding cash register machines, payments to insurance and pension funds, rent, etc. To reduce the tax burden, small businesses began to consolidate rented areas.

One type of “imputed” business is retail trade. In this case, you can use it when the area of the sales floor of a store or pavilion does not exceed 150 square meters. If this requirement is not met, you will have to pay taxes under the general regime or “simplified” regime.

How to calculate retail space for UTII?

Determine the area of the sales area using title and inventory documents. Such documents may be purchase and sale agreements for non-residential premises, technical passports, floor plans, diagrams, explications, lease (sublease) agreements for non-residential premises or their individual parts. The areas of utility, administrative, storage and other premises in which customer service is not provided are not included in the area of the trading floor. This procedure is provided for by the Tax Code of the Russian Federation.

Commercial premises (retail space) in the same retail facility are rented by the same organization under several contracts

the possibility of using UTII depends on the availability of trading floors in this facility and on the procedure for drawing up 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 the same retail facility (store, pavilion). If the total area does not exceed 150 sq. m, the tenant has the right to use UTII. If it exceeds, he must pay taxes in accordance with the general or simplified taxation system.

Trading floors belong to different retail facilities

According to the title documents, 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 retail facility

then each rented premises qualifies as a separate trade organization facility (shop or pavilion). And the areas of the 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 square meters. m. Similar explanations are contained in 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, Federal Tax Service of Russia dated July 2, 2010 No. ShS- 37-3/5778.

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

The following activities must be carried out:

reduce the sales area, fencing off part of it (with a solid partition) for utility or administrative premises (letter of the Ministry of Finance of Russia dated July 4, 2006 No. 03-11-04/3/335). In this case, the results of the redevelopment (reduction of area) must be reflected in the inventory documents for the premises;
rent out part of the premises. Retail space 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 be reduced

The physical indicator for calculating UTII in relation to retail trade through shops and pavilions with a sales floor area of no more than 150 square meters is the sales area in sq. m. meters. If part of the retail space is leased (for example, by your own individual entrepreneurs), then there is no need to take into account the leased meters when calculating the “imputed” tax.

In case of change during tax period the value of the 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 was concluded is calculated based on the area of the sales floor minus the area leased. The basis for reducing the object of UTII taxation is the 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 sales area and is designed for one or more workplaces. The area of the trading floor also includes the rented part of the trading floor area. The area of utility, 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 sales area is determined on the basis of inventory and title documents.

Under the trading place means a place used for transactions retail purchase and sale. Retail places include buildings, structures, structures (parts thereof) and (or) land plots used for carrying out retail purchase and sale transactions, as well as retail trade and Catering that do not have sales areas and customer service areas (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 retail chain actually meets the characteristics of a store or pavilion, then when calculating the single tax on imputed income, the physical indicator “ sales area(V square meters)».

If a retail facility has the characteristics of a stationary retail chain that does not have trading floors (i.e. it is an indoor market (fair), shopping complex, kiosk or other similar facility) with a retail area exceeding 5 square meters, then when calculating the amount of the specified tax physical indicator should be used " retail space area(in square meters)".

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Lawyers' answers (5)

Lawyer, Ekaterinburg

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Igor, is the room somehow physically separated? Maybe there is some division in the contract?

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- Lawyer, Ekaterinburg
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  - If an individual entrepreneur plans to engage in retail trade, one of the most convenient tax regimes for him will be UTII. This mode allows you to conduct business without using cash register equipment and without maintaining accounting records. Be sure to check out. It exempts you from paying personal income tax and VAT. To switch to UTII, you need to take into account the following requirements:
    - the number of employees hired by the individual entrepreneur should not exceed 100 people;
    - The maximum permitted area of the trading floor is 150 sq. m. m.
    A businessman using UTII pays the state 15% of his imputed income. Imputed income for retail trade is calculated taking into account retail space, basic profitability and special coefficients.
    
    First of all, let’s consider what is included in the concept of “retail space”:
    - part of the premises on which shelving, counters and display cases are located for displaying goods;
    - space for customer service (passages, sales desks, etc.);
    - part of the premises intended for settlements with customers.
    Important: utility, administrative and warehouse premises do not belong to retail space and are not taken into account when paying the single tax.
    
    In order to calculate the tax that an individual entrepreneur must pay on retail space, it is also necessary to know the basic profitability and coefficients K1 (deflator coefficient) and K2 (adjustment coefficient). These indicators can always be clarified on the official website of the Federal Tax Service. For retail trade in 2016, the basic profitability is set at 1,800 rubles per month, the K1 indicator is 1.798. As for the adjustment coefficient, its value is set by municipal authorities for each specific region, and it can be no less than 0.005 and no more than 1. For the convenience of calculating the tax base, you can apply a special formula,
    
    Substituting known data into the formula, we obtain the same imputed income (tax base), from which we then transfer 15% as UTII to the state treasury.
    
    Important: Individual entrepreneurs using UTII must legally can use tax deduction. The amount of tax can be reduced by the amount of insurance contributions that the individual entrepreneur pays for his employees. The deduction cannot be more than 50% of UTII.
    
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    Retail tax for individual entrepreneurs
    
    In addition to UTII, entrepreneurs working in retail trade can use other tax regimes. Most often, individual entrepreneurs give preference to the simplified tax system. There are reasons for this: a less cumbersome reporting system compared to the OSN and a smaller tax amount. There are 2 taxation options when using the simplified tax system:
    - the object is the income of an individual entrepreneur and is taxed at a rate of 6%;
    - the object is the profit of the individual entrepreneur, the rate is 15%.
    For those entrepreneurs whose expenses are not too high (not exceeding 60%), the best solution would be to choose the first option. However, in retail trade, the percentage of expenses is usually quite high, so individual entrepreneurs more often resort to the “Income-Expenses” simplified tax system. Accordingly, the tax paid by individual entrepreneurs on retail trade is in this case is 15% of his profit.
    
    It is important to understand that all existing expenses must be documented, in other words, proven. There is a unified system for this.
    
    Individual entrepreneur sales tax in 2016
    
    In 2014, the Minister of Finance of the Russian Federation came up with the idea of returning the long-forgotten sales tax. The purpose of the bill he introduced was additional funding for the regions, because A. Siluanov proposed granting the right to establish a sales tax to the regional authorities. It was assumed that already in 2015, with a tax rate of 3%, it could bring the regions up to 200 billion rubles. But the government abandoned this idea, justifying the refusal by the inevitability of entrepreneurs going into the shadows, cutting costs and, ultimately, rising prices. The bill was rejected. Thus, individual entrepreneurs do not have to pay sales tax in 2016.
    
    What taxes does an individual entrepreneur engaged in wholesale trade pay?
    
    There are often entrepreneurs who, in addition to retail trade, sell goods and wholesale, or are engaged exclusively in wholesale trade. In this case it would be preferable general system taxation. It's all about VAT. Most companies cooperating with wholesalers pay this tax. It is possible for them to reduce their VAT by the amount of “input VAT” that they pay when purchasing goods from a wholesaler. Accordingly, if an individual entrepreneur engaged in wholesale trade applies one of the special tax regimes and is not a VAT payer, he may lose many clients.
    
    If an individual entrepreneur engaged in wholesale trade , runs on OSN, then it:
    - Personal income tax, amounting to 13% of the income that the business brings to him;
    - VAT in the amount of 18% (in 2015 this value remained unchanged);
    - property tax.
    In addition, if an individual entrepreneur is an employer, then he is obliged to withhold and pay personal income tax to the treasury from the salaries of his employees.
    
    To summarize, I would like to emphasize that there is no universal tax regime that would suit absolutely everyone. What is profitable and convenient for some businesses may not be acceptable for others. To choose the right option for your business, you need to carefully analyze all aspects of your business. A correctly chosen tax system will help an individual entrepreneur who is engaged in trade to optimize their expenses.
    
    Is it necessary to take into account the area in front of a retail outlet when calculating UTII?
    
    Is the area of the staircase included in the calculation of the “imputed” tax?
    
    How is the area of a hall rented by several merchants taken into account?
    
    Retail trade can be transferred to UTII. Trading activities can be carried out through shops and pavilions with a sales area of no more than 150 square meters. m for each trade facility (subclause 6, clause 2, article 346.26 of the Tax Code of the Russian Federation), or through objects of a stationary retail chain without trading floors, as well as objects of a non-stationary retail chain (subclause 7, clause 2, article 346.26 of the Tax Code of the Russian Federation). In this case, the “imputed” tax will be calculated based on the physical indicator “sales area” or the “trading place” indicator. Let us remind you that if the area of the retail space exceeds 5 square meters. m, then UTII should be paid based on the area.
    
    The area of the sales area is determined on the basis of inventory and title documents. These are considered to be any documents available to the individual entrepreneur for the retail chain facility, which contain information about the purpose, design features and layout of the premises, information confirming the right to use the facility. For example, a purchase and sale or lease agreement, a technical passport, plans, diagrams, explanations, permission to serve visitors in an open area.
    
    For the purposes of UTII, the area of the trading floor includes a part of the store, pavilion (open area) occupied by equipment intended for displaying, demonstrating goods, conducting cash payments and servicing customers, the area of cash registers and cash booths, the area of working places for service personnel, as well as aisle area for customers. The area of the trading floor also includes the rented part of the trading floor area. The area of utility, 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 on UTII (Article 326.27 of the Tax Code of the Russian Federation).
    
    The law talks about internal passages of buyers, that is, passages between display windows, passages to cash registers, etc. When determining the area of a sales floor (sales place), is it necessary to take into account the area of external passages for customers?
    
    Area around the outlet
    
    Is the area immediately adjacent to the retail outlet taken into account when calculating UTII? For example, a businessman rents a retail outlet at the market (a tray for displaying and demonstrating goods). The structure is fenced off from the market area by a counter; customers have no access directly to the trading area.
    
    Let's assume the area of the retail space is 5 square meters. m, but in the lease agreement, in addition to the area of the retail space itself, the area in front of the retail outlet is indicated. Often, free market space is distributed among tenants in proportion to the area of the occupied retail space. In addition to the area occupied by the sales tray, the tenant is given a certain part of the area in front of the tray. Despite the fact that the area of passages for buyers is the total area of the market, according to the agreement it is transferred to the businessman. UTII is calculated based on the area indicated in the documents, which means that the area of passages must also be taken into account.
    
    This is precisely the conclusion made in the letter of the Ministry of Finance of Russia dated May 26, 2009 No. 03-11-09/185. It turns out that UTII will have to be paid not from the “trading place”, but based on the “area”, because the limit is 5 square meters. m exceeded. It is unlikely that it will be possible to prove the opposite, because the area, firstly, is indicated in the title documents (in the contract), and must be based on them, and, secondly, it is used when serving customers - customers can approach the entrepreneur’s outlet.
    
    Inclusion in the calculation of UTII of the area in front of the entrepreneur's trading place is legal, says the resolution of the Federal Arbitration Court of the North Caucasus District dated May 11, 2004 No. F08-1934/2004-741A.
    
    Another situation: a businessman rents a container. Under the terms of the agreement, the entrepreneur is given land plot with a total area of 25 sq. m, of which 20 sq. m occupies a container, 5 sq. m - the area in front of the container where the goods are placed and customer service is provided. What is considered a trading place?
    
    If the site is in front of the container, then UTII can be calculated based on the physical indicator “trading place”. If you sum up the area of the container itself and the area in front of it, then the restriction is violated, and the tax will have to be calculated based on the “sales area” indicator. For a businessman, the first option is more profitable, but inspectors, and after them judges, point to the correctness of the second option.
    
    The Tax Code does not contain any rules for the distribution of retail space. Under the terms of the agreement, the businessman receives a plot of 25 square meters. m, from which UTII must be paid. Even if the contract states that the container is used only for storing goods and preparing for sale, and customer service is provided only in the area in front of the container, it will not be possible to calculate UTII based on the “trading place” indicator.
    
    Indeed, there is a rule that utility, warehouse, administrative and other auxiliary premises are not included when calculating UTII in the area of the trading floor. But it only applies to fixed network objects. A retail space consisting of a container and an open area in front of it is not such.
    
    The Russian Ministry of Finance notes that the code does not provide for a reduction in the area of a retail space by the area where goods are stored or pre-sale preparation is carried out (letter dated July 17, 2008 No. 03-11-04/3/328). Moreover, if a businessman independently allocates part of the area, designating it as utility rooms, this will not affect the calculation of UTII. The tax will have to be paid on the area of the entire retail outlet (letter of the Ministry of Finance of Russia dated August 10, 2009 No. 03-11-09/274).
    
    Another letter from the financial department discusses a situation where an entrepreneur rents a retail space with an area of 30 square meters. m., with 20 sq. m. of which are a passage for buyers from one part of the building to another. And in this case, when calculating UTII, the entire area should be taken into account. There is no provision for reducing the area of a retail space by the area of aisles for customers (letter dated March 21, 2008 No. 03-11-05/67).
    
    Is the entrance area to a store counted on UTII?
    
    What about the entrance area to the store? Even if it is only a few meters, I would like to subtract them from the area on the basis of which UTII is determined.
    
    The answer again depends on the documentation for the object. The Ministry of Finance of Russia in letter dated May 15, 2007 No. 03-11-04/3/159 indicates: if the entrance area is included in the total area of the trading floor, then it must be taken into account when calculating UTII. It is difficult to exclude this part of the object from the calculation. Even if in the technical passport or other document this area is not included in the sales floor area, it will most likely be designated as a passage area for visitors, which is included in the calculation.
    
    Now a few words about the area of passages between departments. If a businessman completely owns an object, say, a businessman rents a hall divided into several departments, the entire area must be taken into account. Of course, excluding utility rooms and other auxiliary premises. If a businessman rents a trading floor, but the aisle area is not transferred to him under the terms of the contract, then UTII is paid only from the rented space. The inspectorate may try to charge additional tax by including customer passages in the calculation. Even if, according to the explication of the building, the passages belong to the trade zone, but only the hall was transferred to the merchant under the terms of the agreement, the court will be based on the lease agreement and the UTII will be calculated based on the area transferred for use to the individual entrepreneur (resolution of the Federal Arbitration Court of the North-Western District dated February 4, 2008 No. A56-2078/2007).
    
    A similar conclusion can be drawn from the letter of the Ministry of Finance of Russia dated January 22, 2009 No. 03-11-06/3/05, which considers the situation when the trading floor is leased to different tenants. UTII must be calculated based on the size of the rented area of the retail space, including aisles for customers, determined on the basis of the lease agreement. It turns out that if under the contract the passage areas are not leased, they do not need to be taken into account. Therefore, you can try to negotiate with the landlord to transfer only the retail space to the merchant, without including the area of aisles for customers, and pay for it separately or simply increase the rent proportionally.
    
    Another controversial area in the store is the stairs between the sales areas. It also needs to be taken into account when calculating UTII if it is transferred to the merchant under a lease agreement. If the staircase is common to pavilions located in mall and it is not specified in the contract, then it does not need to be taken into account.
    
    For example, in the resolution of the Federal Arbitration Court of the North Caucasus District dated May 11, 2004 No. F08-1934/2004-741A, the judges agreed that the area immediately in front of the retail outlet should be included in the calculation of the “imputed” tax, but part of the area The court excluded the staircase to the area used by the entrepreneur in trading activities from the calculation of UTII.
    
    Suppose a businessman owns trading floors located on different floors of the same building. In this case, the contract must clearly stipulate the ownership of the areas. If, according to the documents, trading floors located on different floors belong to the same facility of a stationary retail chain, then the total area of the halls should be determined taking into account the area of the stairs. Here the limit of 150 sq. m. may be violated. m and then the merchant will lose the right to work for UTII.
    
    If the trading floors according to the documents belong to different retail facilities, then when calculating UTII area are taken into account separately, they do not need to be summed up. In this case, the question must be decided which of the two halls the staircase belongs to. Since it cannot be excluded from the calculation, its area will have to be assigned to one of the halls or divided.
    
    In order for the area of the halls to be taken into account separately, in addition to dividing the retail space according to documents, it is necessary to organize separate accounting for each object. And if an individual entrepreneur conducts calculations using cash registers, then each room should have its own cash machine, then the area may not be summed up when determining the right to “imputation”.
    
    Judicial practice shows that when assigning aisles for customers to a sales area (shopping area), the main role is played by the terms of the lease agreement. If the landlord included the area of aisles in the area of the trading floor, then when calculating the single tax on imputed income this indicator should be considered.

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Minimum retail space for UTII. Calculation of UTII for retail trade

Does the tax levy fall on all occupied premises?

Making a new payment

All about the new tax rates

How to calculate retail space for UTII?

Commercial premises (retail space) in the same retail facility are rented by the same organization under several contracts

Trading floors belong to different retail facilities

There are no trading floors in the retail facility

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

Rent out part of the store, then the “imputed” tax will be reduced

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?

Retail tax for individual entrepreneurs

Individual entrepreneur sales tax in 2016

What taxes does an individual entrepreneur engaged in wholesale trade pay?

Area around the outlet

Is the entrance area to a store counted on UTII?

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

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?