What is a trading place and a trading area. How to calculate UTII in retail without using trading floors

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, household, warehouse and other premises in which 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 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 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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If an organization or an individual entrepreneur is used as a tax regime, then they must know all the subtleties and features of calculating this tax fee. And there are a lot of them. Let's start in order.

Basic moments

By law, those commercial organizations and individual entrepreneurs who are engaged in certain types of activities are entitled to work under UTII. Their list is registered in the All-Russian classifier of services to the population and partially in OKVED. However, the specific areas of activity in which the use of UTII is possible in each region is determined individually at the level of local authorities. In turn, they are guided by the economic and territorial features of the region.

Developing his enterprise in one direction or another, every businessman must know whether it falls under UTII or not. This is important for the reason that if the use of "imputation" is possible, then a company or an individual entrepreneur can significantly.

The transition to UTII is a strictly voluntary procedure.

What is the difference between UTII and other forms of taxes

The most important difference between UTII is that the tax here is paid not on the actual profit received, but on the estimated future income. At the same time, a single tax replaces several tax payments at once, such as personal income tax, VAT, property tax and income tax.

UTII for retail

Quite often, "imputation" is used in the retail sector. This is beneficial for merchants: if the business is going well, then regardless of the amount of income, they need to pay a strictly defined amount of taxes to the state budget. True, here lies the main drawback of UTII: in the case when trade is at zero or an organization, exactly like an individual entrepreneur, for some reason ceased to conduct its activities, but did not have time to notify the tax service about it, you still have to pay "imputation".

Conditions for the use of UTII for retail

Not every trading company has the right to use the special UTII regime in its work. There are a number of restrictions that must be taken into account if you want to work according to the "imputation". Here they are:

• the area of ​​the trading floor in the company should not exceed 150 sq.m. Otherwise, trade must be conducted either through a non-stationary network, or indoors without a trading floor;
• public catering establishments cannot use "imputation";
• fuel sellers do not have the right to work on the “imputation”: gasoline, gas, and engine oils;
• entrepreneurs who deliver their products to customers through online stores or mail.

These and some other individual entrepreneurs and organizations working in the field of retail sales cannot use UTII. A complete list of restrictions can be found in the Tax Code of the Russian Federation.

Formula and basic parameters for calculating UTII in retail

As with the calculation of any other tax, accountants of enterprises and organizations that are on UTII must know the formula by which this tax is calculated. According to UTII, it will be like this:

BD x FP x K1 x K2 x 15% = UTII

Explanations:
DB- basic income. At its core, this is the estimated monthly income for certain types of activities. For 2016 in retail, it is equal to 1800 rubles per square meter;

FP is a physical indicator. For different areas, different phenomena can be a physical indicator, for example, for transport companies - these are the cars involved in the work, for companies providing personal services to the population - this is the number of personnel. If we talk about retail, then the physical indicator here will be the area of ​​​​the trading floor.

For your information: in order to reduce tax payments when concluding a lease agreement for a store or a trading department, it is better to immediately distinguish between retail and warehouse premises. This is important, since only the area of ​​the trading floor, that is, an object for making a profit, is used to calculate the tax.

K 1- coefficient set at the federal level and reflecting the rate of inflation. In the language of economists, this coefficient is otherwise called the deflator. This indicator is changed once a year by a special order of the Ministry of Economic Development.

K 2- coefficient, which is developed by the regions of the Russian Federation at the local level. It takes into account many factors at once: such as seasonality, the mode of operation of an enterprise or individual entrepreneur, wages of employees, etc. In order to find out K 2, you must contact the tax office at the place of registration;

% - the tax rate.

Consider examples of UTII calculations in different cases. All initial data are taken for 2016.

Example 1 (sales area 5-150 sq.m.)

In the first example, let's take the area of ​​a retail space of 70 sq.m. The store is located in a region where K 2 is equal to 0.6.

In total we have:

Basic income - 1800;
Physical indicator - 70;
% — 15;
K 1 - 1.798;
K 2 - 0.6;

Now let's move on to the calculation:

UTII \u003d 1800 x 70 x 1.798 x 0.6 x 15% \u003d 20389.32 rubles

This is the amount of tax that the taxpayer has to pay for one month.

Example 2 (sales area less than 5 sq.m.)

If the area of ​​the trading place does not exceed 5 sq.m., then another formula must be used for calculation. In this case, such parameters as the basic return and the physical indicator will be a strictly defined constant value of 9000.

In the example below, let the area of ​​\u200b\u200bthe outlet be equal to 3 sq.m. The region is the same with K 2 equal to 0.6.

The initial data is:

Basic income + physical indicator - 9000;
% — 15;
K 1 - 1, 798;
K 2 - 0.6;

We consider UTII:

UTII \u003d 9000 x 1.798 x 0.6 x 15% \u003d 1456.38 rubles

- this is how much the owner of, for example, a kiosk with a sales area of ​​3 sq.m., must pay to the treasury according to UTII for one month of work.

Example 3 (trade in mixed goods)

Here we give a more detailed calculation, taking into account some of the factors affecting the tax reduction.

Attention! If an enterprise trades in many types of goods at once, you should carefully study the regional K 2. In some cases, this can significantly reduce the tax. Let's take a concrete example.

Let's take a liquor store with an area of ​​25 sq.m. as an object of taxation. Regional K 2 for alcoholic beverages in this region will be equal to 1.

We calculate according to the above formula:

1800*25*1.798*1*0.15=12136.5 rubles.

Since UTII must be paid quarterly, we multiply the amount received by 3.

As a result, we have 36409.5 - this is how much we need to pay to the state budget for one quarter

However, in this case, there is a little trick that can be quite legally used to reduce the tax. The liquor store sells not only alcohol, but also various types of products (including snacks), which means that it can be regarded as a mixed food store. And for this category, the coefficient is completely different - only 0.27.

1800*25*1.798*0, 27*0.15=3, 276.85*3 = 9830.5 rubles

Thus, the difference between the first and second calculation is 26,579 rubles.

But this is not the limit. If we consider this calculation from the point of view of an individual entrepreneur, then he can reduce this tax on contributions paid to the Pension Fund and the MHIF for himself in the amount of 100%, but only on condition that they were made regularly and without delay. If there are sellers, this tax is reduced by 50% of payments made for them to off-budget funds.

With a competent approach and taking into account all factors, the tax paid on UTII can be significantly reduced. As can be seen from the above example, its size is affected by payments to the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund, in addition, if you correctly take into account the basic profitability (and it is different for each type of activity), then you can optimize UTII even more interesting.

With regard to retail trade, it is possible using one of the following physical indicators: trading place, trading floor area, trading place area. 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, its correct definition directly affects the amount of a single tax payable to the budget. However, for 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 facilities that have 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 of June 15, 2012 No. A35-3273/2011 and the Federal Antimonopoly Service of the Urals District of October 08, 2012 No. Ф09-9981/11, of January 26, 2011 No. Ф09-10943/10-С3.

The Federal Antimonopoly Service of the East Siberian District, in its resolution dated 13.10.2009 No. А78-3625/08, indicated that the obligatory sign of classifying areas as “sales area area” and accounting for the calculation of a single tax is the actual use of these areas in the implementation of trade. And the burden of proving that the "vnemenschik" 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, retails various types of tea and coffee through a store 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 storage facilities. 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 insurance premiums and temporary disability benefits paid to employees, but not more than 50%.

Trade area

When conducting retail trade through objects of a stationary distribution network that do not have trading floors, as well as through objects of a non-stationary distribution 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 conducted through several retail premises that are located 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 the shopping center. 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 in 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, on the territory of the Leninsky 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 (part of them) or land plots 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 for placement of retail trade organization facilities that do not have trading floors, counters, tables, trays, and other objects.

As you can see, the Tax Code of the Russian Federation does not establish specific physical characteristics or minimum requirements for a trading place. 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 letter No. 03-11-04/3/169 dated March 29, 2006, 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 selling 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 06.08.2010 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 retail trade should be understood as a specially equipped place for direct interaction between the seller and the buyer for the transfer of goods in pursuance of 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
LLC "Tea World", applying the taxation system in the form of UTII, carries out retail trade in various types of tea through retail 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%.

What is the tax on the rented retail space of an individual entrepreneur? 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, individual activities are subject to a tax called sales tax.

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

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

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

The object of the tax was recognized as real estate or movable property, with the help of which trading activities take place.

Is the tax levied on all occupied premises?

Tax legislation, Art. 346.27 specifies the components of retail space. Like that:

• specialized equipment for laying out goods or demonstrating them;
• places for buyers (service and settlement), equipped in a special way;
• working special equipment for personnel working in the hall;
• working area with cash desks 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 trade 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, halls for acceptance, storage, packaging and other pre-sale activities.

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

The following types of trading activities should be taxed:

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

This list assumes that everyone who is engaged in small business in the field of trade 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 have called the new fee a “rent tax” and are already coming up with ways to circumvent it. For example, to 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 retail space tax for individual entrepreneurs to be a dummy, but it is also difficult to issue it due to bureaucratic delays.
To apply for a new tax, an individual entrepreneur must register with the tax authority. Not later than 5 days from the date of signing the lease agreement.

Those who have signed it for a long time had to register no later than July 1 last year. Not later than 5 days from the time of changes that have occurred in the leased premises, you should report this to the tax authority. The tax office prepares a notice of changes for the next 5 days. If the taxable object is stationary, then a notification will be sent at the place of registration of the object. If the taxable object is non-stationary, a notification will come at the businessman's place of residence.

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

The tax authority does not send notices, but it must control the time and the amount paid. The entrepreneur will receive a notification of errors 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 legal acts of cities and regions. Calculated for 3 months. It must be remembered that the rate of this tax should not be higher than the amount of tax paid from a business in a particular city or region. All developed rates are indexed annually by a coefficient - the deflator, which is calculated and entered for each calendar year.

Art. 346.43 of the legislation on taxes of the Russian Federation, the methods for calculating the area of ​​the trading floor occupied by the lease are fixed. Normative legal acts of municipalities establish delimiting rates of the new tax, depending on the territorial location of the leased premises. In some cases, the rate can be reduced, sometimes canceled altogether.

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

Ways to resolve the situation. To this day, entrepreneurs and tenants do not know for what purposes the new tax is being levied. The explanatory note to the bill does not provide clarifications. There are no Government views on this either. There are only consequences. Entrepreneurs will naturally compensate for the new costs by increasing retail prices. If suddenly at the end of the billing year it is possible to reduce the amount of tax, then prices will still rise. Because of fear. Those businessmen who have registered a business at the place of registration can breathe out.

Small businesses and legal entities operating under the ENTI exercise the right to reduce the tax fee by the amount of the new tax fee. In the same way, you can reduce income tax.

Business representatives have many different payments and fees. Small business, for example, independently pays fees and taxes related to cash registers, payments to insurance and pension funds, rent, etc. To reduce the tax burden, small businesses began to combine leased areas.