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The common area of the trading floor area. Trade area - what is it

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 the use of cash registers, without accounting. Be sure to check out. It exempts from the payment of personal income tax and VAT. To switch to UTII, you need to take into account the following requirements:

the number of employees hired by the individual entrepreneur should not exceed 100 people;
The maximum permitted sales floor area is 150 sq. m.

A businessman using UTII pays the state 15% of the income imputed to him. The imputed income for retail is calculated taking into account selling space, basic income and special coefficients.

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

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

Important: utility, administrative and storage premises do not belong to the trading area and are not taken into account when paying a single tax.

In order to calculate the tax that an individual entrepreneur needs to pay on the retail space, it is also necessary to know the basic yield and the 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 the municipal authorities for each specific region, and it can be no less than 0.005 and no more than 1. For the convenience of calculating the tax base, you can apply a special formula,

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

Important: An individual entrepreneur using UTII can legally take advantage of a tax deduction. The amount of tax can be reduced by the amount of insurance premiums that an individual entrepreneur pays for his employees. The deduction cannot be more than 50% of UTII.

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Retail sales tax for sole proprietors

In addition to UTII, entrepreneurs working in retail trade can use other taxation regimes. Most often, IP prefer USN. There are reasons for this: not cumbersome, in comparison with DOS, the reporting system and a smaller amount of tax. There are 2 options for taxation 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 IP, the rate is 15%.

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

It is important to understand that all existing expenses must be documented, in other words, proven. There is a single system for this.

IP sales tax in 2016

In 2014, the Minister of Finance of the Russian Federation came up with the idea to return the long-forgotten sales tax. The purpose of the bill he introduced was additional funding for the regions, because A. Siluanov proposed to give the right to establish a sales tax to the regional authorities. It was assumed that already in 2015, at a tax rate of 3%, it could bring regions up to 200 billion rubles. But the government abandoned this idea, justifying the refusal by the inevitability of entrepreneurs going into the shadows, reducing costs and, ultimately, rising prices. The bill was rejected. Thus, IP sales tax in 2016 should not be paid.

What taxes does an individual entrepreneur carrying out wholesale trade pay?

Often there are entrepreneurs who, along with retail trade, also sell goods in bulk, or are engaged exclusively in wholesale trade. In this case, a general taxation system would be preferable. It's all about VAT. Most companies that cooperate with wholesalers are subject to this tax. It is possible for them to reduce their VAT by the amount of "input VAT" they pay when they buy goods from a wholesaler entrepreneur. 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 a lot of customers.

If an individual entrepreneur engaged in wholesale trade , works on OSN, then it:

personal income tax, which is 13% of the income that the business brings to him;
VAT at the rate 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 from the salaries of his employees to the treasury.

Summing up, I would like to emphasize that there is no universal tax regime that would suit absolutely everyone. What is beneficial and convenient for some businesses may be unacceptable for others. To choose the right option for your business, you need to carefully analyze all aspects of your activities. A correctly chosen taxation system will help an individual entrepreneur who is engaged in trade to optimize their expenses.

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Lawyer, Yekaterinburg

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

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- Lawyer, Yekaterinburg
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  - Sales floor area
    Retail trade is carried out through shops and pavilions. It can be transferred to the taxation system in the form of UTII only in one case. The area of the trading floor should not exceed 150 square meters. m for each object of trade organization.
    Let's turn to. The area of the trading floor is the part of the store, pavilion (open area) occupied by equipment intended for laying out, demonstrating goods, carrying out cash settlements and servicing customers, the area of cash registers and cash booths, the area of service personnel, as well as the area of passages for customers. The area of the sales area also includes the leased part of the area of the sales area.
    The area of the trading floor does not include 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 performed.
    The area of the trading floor is determined on the basis of inventory and title documents.
    Such documents include any documents available to the taxpayer for the organization of trade. They contain information:
    On the purpose, design features and layout of the premises of such an object;
    - about the right to use this object.
    These can be non-residential premises, technical passport for non-residential premises, plans, schemes, explications, (sublease) of non-residential premises or its part (s), etc.
    Consider an example.
    The Day organization rents a store from an individual entrepreneur. They signed a lease.
    According to the terms of this document, the total area of the store is 200 square meters. m. At the same time, 50 sq. m is the sum of the areas of utility rooms and a warehouse, and 150 sq. m - the area of the trading floor.
    The size of the area of the trading floor of the store used by the organization "Book" for retail trade does not exceed 150 square meters. m. This confirms the lease. In such a situation, The Day is obliged to impose UTII on retail activities. Of course, subject to all other conditions established by Ch. 26.3 of the Tax Code of the Russian Federation.
    What to do if during the tax period the area of your retail premises has changed?
    For example, you took part of the premises for an additional warehouse, rented it out, etc. You have the right to reduce the value of the physical indicator "sales area" for the calculation of UTII. The new value of the indicator can be applied from the beginning of the month in which it was changed. The basis is paragraph 9 of Art. 346.29 of the Tax Code of the Russian Federation. However, this can be done only if there are appropriate title and inventory documents. These documents should be submitted together with the declaration. In this case, in this case, the title document (the order of the head to change the purpose of the premises, the lease agreement, etc.) must be supplemented by an inventory (explication or BTI certificate). This is the letter of the Ministry of Finance of Russia No. 03-11-04 / 3/411.
    Is it possible to calculate the area of the trading floor only on the basis of the data of the lease agreement?
    Title documents are not enough to reliably determine the area of the trading floor. For this, both a lease agreement for non-residential premises and inventory documents are used, including an explication issued by the BTI (Letter of the Ministry of Finance of Russia N 03-11-05 / 10).
    If done, is there any action to be taken?
    If you have made redevelopment, you must conduct an unscheduled technical inventory. This obligation follows from the norms of the Regulations on State Technical Accounting and Technical Inventory in the Russian Federation of capital construction projects, approved by Decree of the Government of the Russian Federation N 921 (see Letter of the Ministry of Finance of Russia N 03-11-05 / 17).
    That is, inventory documents must always correspond to the actual state of affairs. We recommend that you re-register inventory documents in a timely manner so that the actual area of the trading floor corresponds to the BTI data. Also monitor the compliance of the data of title and inventory documents.
    What is meant by trading place
    A trading place is a place used for making retail purchase and sale transactions. Trading places include:
    Buildings, constructions, structures (their parts) and (or) land plots used for making 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.
    Trade area
    How to determine the area of \u200b\u200bthe trading place in relation to retail? It is possible on the basis of various inventory documents (technical documentation for the object of trade, explication, plan, etc.).
    Along with inventory documents, title documents (including a lease (sublease) agreement) of a trading place may serve as the basis for determining the area of a trading place.
    In the current edition of ch. 26.3 of the Tax Code of the Russian Federation there is no rule that the area of a trading place does not include areas intended for the acceptance, storage of goods, preparing them for sale, and other similar areas. Such a norm is established only in relation to trade through shops and pavilions (paragraph 22 of article 346.27 of the Tax Code of the Russian Federation).
    Therefore, the area of \u200b\u200bthe place where you store the goods or carry out its pre-sale preparation, as well as the place for the passage of buyers, will have to be taken into account when calculating UTII (see, for example, Letter of the Ministry of Finance of Russia N 03-11-05 / 67). For example, the Day organization rents a room with a total area of 35 sq. m in the covered construction market. In this room, the organization simultaneously stores the goods purchased in bulk and sells them at retail. At the entrance to the room there is a special counter. Behind him, a representative of the organization "The Day" pays off the buyers and gives out the packaged goods. The area on which settlements are carried out and goods are issued is 5.8 square meters. m.
    Despite the fact that most of the area of the rented premises is used for storing goods, the area of the trading place will be 35 sq. m.
    Area less than 5 sq.m
    If the area of the trading place through which trade is carried out is less than or equal to 5 sq. m, then you must apply the physical indicator "trading place". The basic profitability per unit of physical indicator per month in this case will be 9,000 rubles.
    Area over 5 sq.m
    The area of the trading place through which trade is carried out is more than 5 square meters. m. The physical indicator for retail trade will be "the area of the trading place (in square meters)".
    The basic profitability per unit of physical indicator per month in this case will be 1800 rubles.
    
    Is it necessary to take into account the area in front of the outlet when calculating UTII?
    
    Is the area of the staircase included in the calculation of the "imputed" tax?
    
    How is the area of the hall rented by several merchants taken into account?
    
    Retail trade can be transferred to UTII. Trade activities can be carried out through shops and pavilions with a trading floor area of not more than 150 square meters. m for each object of trade (subclause 6, clause 2, article 346.26 of the Tax Code of the Russian Federation), or through objects of a stationary trading network without trading floors, as well as objects of a non-stationary trading network (subclause 7, clause 2, article 346.26 of the Tax Code of the Russian Federation). At the same time, the “imputed” tax will be calculated based on the physical indicator “sales area” or the indicator “trading place”. Recall that if the area of \u200b\u200bthe trading place exceeds 5 sq. m, then UTII should be paid based on the area.
    
    The area of the trading floor is determined on the basis of inventory and title documents. Such documents are considered to be any documents available to the IP for the object of the distribution network, which contain information about the purpose, design features and layout of the premises, information confirming the right to use the object. For example, a contract of sale or lease, a technical passport, plans, diagrams, explications, permission for the right to serve visitors in an open area.
    
    For the purposes of UTII, the area of the trading floor includes a part of the store, a pavilion (open area) occupied by equipment intended for laying out, demonstrating goods, conducting cash settlements and servicing customers, the area of cash registers and cash booths, the area of working places for service personnel, as well as aisle area for customers. The area of the sales area also includes the leased part of the area of the sales area. The area of 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 \u200b\u200bthe trading floor on UTII (Article 326.27 of the Tax Code of the Russian Federation).
    
    The law refers to the internal aisles of buyers, that is, the aisles between the windows, the aisles to the cash registers, etc. Is it necessary to take into account the area of external aisles for customers when determining the area of the trading floor (trading place)?
    
    Area around the shop
    
    Does the calculation of UTII take into account the area directly adjacent to the outlet? For example, a merchant rents an outlet in the market (a tray for displaying and demonstrating goods). From the market square, the structure is fenced with a counter; there is no access for buyers directly to the trading area.
    
    Suppose the area of the trading place is 5 square meters. m, but in the lease agreement, in addition to the area of the trading place itself, the area in front of the outlet is indicated. Quite often, the free area of the market is distributed among tenants in proportion to the area of the occupied trading place. In addition to the area occupied by the trade tray, a certain part of the area in front of the tray is transferred to the tenant. Despite the fact that the area of passages for buyers is the total area of the market, under the contract it was 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 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 you need to rely on them, and, secondly, it is used when servicing customers - customers can go to the entrepreneur's outlet.
    
    The inclusion in the calculation of UTII of the area in front of the trading place of the entrepreneur is legal, says the decision 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 contract, the 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 carried out. 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 we 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 on the basis of the “sales area area” indicator. For a businessman, the first option is more profitable, but the inspectors, and after them the judges, indicate the correctness of the second option.
    
    The tax code does not contain any rules for the distribution of the area of the trading place. Under the terms of the contract, the businessman receives a plot of 25 sq. m, from which he must pay UTII. Even if the contract states that the container is used only for storing goods and preparing for sale, and customer service is carried out 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 in the calculation of UTII in the area of the trading floor. But it only applies to fixed network objects. A trading place consisting of a container and an open area in front of it is not one.
    
    The Ministry of Finance of Russia notes that the code does not provide for a reduction in the area of a trading place 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 the merchant 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 from the area of the entire outlet (letter of the Ministry of Finance of Russia dated August 10, 2009 No. 03-11-09 / 274).
    
    In another letter from the financial department, a situation is considered when an entrepreneur rents a trading place with an area of 30 sq. m., while 20 sq. m. of them are the 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. Reducing the area of the trading place by the area of passages for buyers is not provided (letter dated March 21, 2008 No. 03-11-05 / 67).
    
    Is the area of the entrance to the store considered on UTII?
    
    What about the store entrance area? 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 a letter dated May 15, 2007 No. 03-11-04 / 3/159, indicates: if the entrance area is included in the total area of \u200b\u200bthe 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 data sheet or other document this area is not included in the area of the trading floor, 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 merchant wholly 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 and other auxiliary premises. If a businessman rents a trading floor, while the aisle area is not transferred to him under the terms of the contract, then UTII is paid only from the leased space. The inspectorate may try to charge additional tax by including aisles for buyers in the calculation. Even if, according to the explication of the building, the passages belong to the shopping area, but only the hall was transferred to the merchant under the terms of the contract, the court will be based on the lease agreement and UTII will calculate based on the area transferred to the use of the IP (resolution of the Federal Arbitration Court of the North-Western District of 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 should be calculated based on the size of the leased area of the trading floor, including passages for buyers, determined on the basis of a lease agreement. It turns out that if under the contract the areas of passages are not leased out, they do not need to be taken into account. Therefore, you can try to negotiate with the landlord under the contract to transfer to the merchant only the retail space, not including the area of passages for buyers, but pay for it separately or simply increase the rent proportionally.
    
    Another controversial area in the store is the stairs between the trading floors. It must also be taken into account when calculating UTII, if it is transferred to the merchant by a lease agreement. If the staircase is common for the pavilions located in the shopping center and it is not specified in the contract, then it does not need to be taken into account.
    
    For example, in the decision 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 directly in front of the outlet should be included in the calculation of the "imputed" tax, but part of the area staircase to the area used by the entrepreneur in trading activities, the court excluded 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 object of a stationary trading network, then the total area of the halls should be determined taking into account the area of \u200b\u200bthe stairs. Here the limit of 150 square meters may be violated. m and then the merchant will lose the right to work on UTII.
    
    If the trading floors according to the documents will relate to different trading facilities, then when calculating the UTII, the areas are taken into account separately, they do not need to be summed up. In this case, it is necessary to decide which of the two halls the staircase belongs to. Since it cannot be excluded from the calculation, it will be necessary to attribute its area to one of the halls or divide it.
    
    In order for the area of the halls to be accounted for separately, in addition to the division of retail space according to documents, it is necessary to organize separate accounting for each object. And if an individual entrepreneur makes calculations using cash registers, then each hall should have its own cash register, then the area can not be summed up when determining the right to "imputation".
    
    Judicial practice shows that when attributing the passages for buyers to the trading floor (trading place), the terms of the lease agreement play the main role. If the landlord has included the area of the aisles in the area of the trading floor, then this indicator should be taken into account when calculating the single tax on imputed income.
    
    N.G. Bugaeva, economist
    
    Substitution of concepts, or How to correctly calculate UTII in retail
    
    How to distinguish a trading floor from a trading place and how to determine their area
    The texts of the Letters of the Ministry of Finance and the Federal Tax Service mentioned in the article can be found: section “Financial and personnel consultations” of the ConsultantPlus system
    Apparently, no one is going to "eliminate the sane as a class" in the near future. This means that issues related to the calculation of UTII are still relevant.
    
    Many of the scammers are engaged in retail trade. And the single tax is calculated on the basis of such physical indicators as the area of the trading floor, the trading place or the area of the trading places. paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation. But it is not always easy for an accountant to determine what status a trading facility has and, accordingly, what physical indicator should be used for calculation. Let's try to be clear.
    
    Is the appointment of premises for "imputed" trade important?
    
    First you need to figure out where in general you can organize the sale of goods at retail in order to calmly apply UTII.
    
    If trade is conducted through an object of a stationary trading network, which has a trading floor with an area of \u200b\u200bno more than 150 sq. m, then UTII is calculated based on the physical indicator "shopping area". If there is no trading floor, then you need to use either the indicator "shopping place" if its area does not exceed 5 sq. m or - "shopping area" if its area exceeds 5 sq. m.
    
    Retail trade is transferred to imputation if it is conducted through objects of a stationary trading network and sub. 6, 7 p. 2 art. 346.26 of the Tax Code of the Russian Federation. These, in turn, include buildings (buildings, premises, etc.), intended or used for trading activities and Art. 346.27 of the Tax Code of the Russian Federation. The purpose of the premises is indicated in title and / or inventory documents. These include a contract of sale or lease, technical passport, plans, diagrams, explications.
    
    It would seem that the words "used for trading activities" allow the use of imputation when trading in any objects, even those that are not trading in their purpose. For example, in a room located in a warehouse or in an industrial zone. And the Ministry of Finance in one of the letters indicated that the purpose of the premises must be determined not only by documents, but also by the fact: how it is actually used Letter of the Ministry of Finance of April 30, 2009 No. 03-11-06/3/113. However, in their later clarification, the financiers made it clear that the sale of goods in the office is not translated into UTII Letter of the Ministry of Finance No. 03-11-06/3/2 dated January 23, 2012.
    
    There are also two decisions of the Supreme Arbitration Court, in which the court found it unlawful to apply the imputation due to the fact that the goods were sold in premises not intended for this: in the first case - in the administrative and office building, in the second - in the premises of the production workshop and Resolutions of the Presidium of the Supreme Arbitration Court dated November 1, 2011 No. 3312/11, dated February 15, 2011 No. 12364/10.
    
    CONCLUSION
    
    Such an argument as “inconsistency in the purpose of the premises” is not often used in courts by tax authorities. And if they refer to him, then, as a rule, he is not the first in the list of claims. But it is absolutely safe to use imputation only when selling goods in designated places.
    
    How to determine the area of the trading floor
    
    In most of the letters, the regulatory authorities, citing the Tax Code, say that the area of the trading floor is determined according to inventory and title documents Letters of the Ministry of Finance dated November 15, 2011 No. 03-11-11 / 284, dated September 26, 2011 No. 03-11-11 / 243. The situation is similar, by the way, with the area of trading places a Letter of the Ministry of Finance dated December 15, 2009 No. 03-11-06/3/289.
    
    Often, disputes between tax authorities and entrepreneurs arise due to the fact that the documents indicate one area of the hall, and another, usually smaller, is used for retail trade. According to the courts, the “imputed” tax should be calculated on the basis of the area actually used in the “imputed” activity, and not declared in the document x Decrees of the FAS ZSO dated May 26, 2010 No. A75-512 / 2009; FAS UO dated April 19, 2010 No. Ф09-2486 / 10-С3. But this also needs to be proven. In the absence of partitions, testimonies, photographs or other evidence confirming that only part of the area was used for trade, the courts take the side of the tax authorities in Decrees of the FAS PO dated 10/14/2010 No. A72-16399 / 2009; FAS DVO dated July 15, 2011 No. F03-2543/2011.
    
    If you rent a room, but use only part of it for trade, ensure that everything is clearly stated in the lease agreement regarding the area that you occupy.
    
    If you lease (sublease) some part of the trading floor, you do not need to take into account its area when calculating the “imputed” tax, including if no changes were made to the inventory documents Decree of the FAS DVO dated 13.01.2011 No. Ф03-9441/2010(which in a situation with sublease is basically impossible).
    
    squares premises for receiving and storing goods, administrative and amenity premises etc. (we will conditionally call them auxiliary) are not taken into account when determining the area of the trading floor and Art. 346.27 of the Tax Code of the Russian Federation. Claims from inspectors will be less if such premises are physically separated from the trading floor itself and Letter of the Ministry of Finance of March 26, 2009 No. 03-11-09/115. Once, the court upheld the sane, relying on a lease agreement, according to which the tenant installed easily removable partitions to separate the trading floor from the warehouse Decree of the FAS ZSO of October 18, 2010 No. A45-7149 / 2010.
    
    WARNING THE MANAGER
    
    If a the purpose of the area used in trading activities has changed or the area of the trading floor has changed, on the basis of which the single tax is calculated, in order to avoid disputes with inspectors, it is better to reflect this in the inventory documents.
    
    Showroom It can also be a trading floor if the goods are sold in it. This is a mandatory condition (especially in the light of the EAC rulings on the possibility of trading only in designated places). If different premises are allocated for the demonstration of goods, their payment and release, then the tax is calculated based on the sum of the areas of all these premises. Letter of the Ministry of Finance of September 17, 2010 No. 03-11-11/246. And at least once the court agreed with this approach. Decree of the FAS GUS of July 26, 2010 No. A33-14088 / 2009.
    
    It also happens that an entrepreneur (organization) immediately takes several rooms in one building and in all sells goods at retail. For example, an organization rents several separate retail facilities on different floors in a shopping center. Then you can easily calculate UTII for each room separately and Letters of the Ministry of Finance dated February 1, 2012 No. 03-11-06 / 3/5, dated November 3, 2011 No. 03-11-11 / 274; Federal Tax Service dated 02.07.2010 No. ShS-37-3 / [email protected] .
    
    But for trade, one room can also be used, simply divided into several departments, for example, according to the type of goods sold. Sometimes this is done due to the fact that different K2 coefficients are set for different groups of goods in the regions. paragraph 7 of Art. 346.29 of the Tax Code of the Russian Federation. And sometimes this becomes the only chance for the sane person not to “fly off” from UTII. After all, there is a limitation on the area of the trading floor of 150 square meters. m. In this case, how to calculate the "imputed" tax?
    
    Regulatory authorities argue as follows: if the premises are located in the same building and, according to the documents, belong to the same store, then the areas must be summed up Letter of the Ministry of Finance dated February 1, 2012 No. 03-11-06/3/5. At the same time, the belonging of the premises to one object or to different ones is established, of course, according to the inventory documents for the premises. Letter of the Ministry of Finance dated November 3, 2011 No. 03-11-11/274.
    
    For the courts, the information indicated in them is not absolute truth. They pay attention to the isolation of the room Decree of the FAS MO dated 06/08/2011 No. KA-A41 / 5949-11, for the presence in each store of its own CCP, its own auxiliary premises, its own staff, for separate accounting of income, the range of goods sold, the intended purpose of each part of the premises Decrees of the FAS PO dated September 26, 2011 No. A55-426 / 2011; FAS SKO dated 06/01/2011 No. A53-16868 / 2010; FAS UO dated 05/18/2010 No. Ф09-3552 / 10-С3; FAS CO dated 02.08.2010 No. А62-8066/2009.
    
    In general, whatever your motives for dividing the total area into several parts, it is better to physically separate the rooms from each other, for example, with partitions.
    
    How to determine the area of a trading place
    
    The Tax Code does not say what the area of a trading place is and how it is determined. According to the Ministry of Finance, when calculating it, it is necessary to take into account not only the area on which the goods are directly sold, but also the area of auxiliary premises Letters of the Ministry of Finance dated December 26, 2011 No. 03-11-11 / 320, dated December 22, 2009 No. 03-11-09 / 410. That is, if you rent a container, part of which you use to sell goods, and the other part is used as a warehouse, then you need to calculate the tax from the entire area of the container and Letter of the Ministry of Finance dated December 22, 2009 No. 03-11-09 / 410.
    
    Last year, this issue was considered by the Supreme Court. The court said about the area of the trading place that it is determined taking into account all the premises that are used for the acceptance and storage of goods. And since then there is no more discord in the courts Decrees of the FAS SKO dated August 31, 2011 No. A53-22636 / 2010; FAS VVO dated September 28, 2011 No. A29-1419 / 2011; FAS UO dated 19.09.2011 No. Ф09-5821/11.
    
    But when renting a land plot, where goods are sold through a small kiosk with an area of more than 5 square meters. m, according to the explanations of the Federal Tax Service, it is necessary to calculate UTII only from the area of the kiosk and Letter of the Federal Tax Service of June 25, 2009 No. ShS-22-3 / [email protected] .
    
    CONCLUSION
    
    It turns out that in some situations it is more profitable for entrepreneurs to insist that they operate in a room with a trading floor. After all, then they will be able to pay tax on a smaller area.
    
    Trading floor or trading place?
    
    This is perhaps the most frequent and most difficult question, as evidenced by the abundance of judicial practice.
    
    When can we talk about the presence of a trading floor? When a certain place is allocated in the room for buyers, where they can, moving from one shelf with goods to another, get to know the goods more carefully. A trading place, of course, cannot have a hall. Usually it is a counter or a showcase from which the sale is carried out, and buyers can only stand near it and look at the displayed goods.
    
    According to the Federal Tax Service, if the title, inventory documents for the premises do not indicate anywhere that this is a “shop” or “pavilion”, or if some part of the premises is not clearly defined as a “trading floor”, then such a premises is considered an object of a stationary trading network without trading floor Letters of the Federal Tax Service dated 06.05.2010 No. ShS-37-3 / [email protected], dated July 27, 2009 No. 3-2-12/83.
    
    Some courts even come to the conclusion that the list of objects that can have a trading floor is exhaustive, that is, it must be either a store or a pavilion. Decree of the FAS MO dated 14.08.2009 No. КА-А41/6419-09. So, for example, in a former warehouse, the presence of a trading floor still needs to be proven. And in a container-type pavilion, it is a priori, because this is a pavilion Letter of the Ministry of Finance dated 03.12.2010 No. 03-11-11/310.
    
    Score- a specially equipped building (part of it) intended for the sale of goods and the provision of services to customers and provided with trading, utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale.
    Pavilion- a building with a trading floor and designed for one or more workplaces Art. 346.27 of the Tax Code of the Russian Federation.
    
    In general, if your sales area does not exceed 5 sq. m, it makes no sense to argue about which physical indicator should be used when calculating the tax. After all, the basic profitability when selling goods on the trading floor will be a maximum of 9,000 rubles. (1800 rubles x 5 sq. m), and exactly the same amount is the basic profitability of trading places and paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation. And the hall is less than 5 square meters. m (when taxable income would be less) is difficult to imagine. The coefficients K2 adopted by the regional authorities can make their own adjustments pp. 4, 7 Art. 346.29 of the Tax Code of the Russian Federation, but even taking them into account, the difference in the final tax amounts is likely to be small. If we are talking about an area of \u200b\u200bmore than 5 square meters. m, then the calculation must be carried out from the area of \u200b\u200bthe trading place or the area of \u200b\u200bthe trading floor, the profitability for which is set the same - 1800 rubles. per sq. m.
    
    CONCLUSION
    
    If the trading place is large, then it is more profitable to equip it in such a way that you have a trading floor. After all, as we have already noted, when determining the area of the trading floor, the area of auxiliary premises is not taken into account. And for trading places - it is taken into account.
    
    If there are auxiliary premises, the court may recognize the object of trade as a store Decree of the FAS SZO dated January 15, 2010 No. A56-36135 / 2009, which means that there will be a trading floor in this facility. But these should be adjacent premises, and not a separate hangar or a room in a neighboring building. A similar case was recently dealt with by YOU. The court indicated that trade was conducted through an object with a trading floor when:
    - the sublease agreement stipulated which part of the premises is used as a warehouse, and which part is used for selling goods;
    - in accordance with the technical passport and explication, the room consisted of two parts;
    - each part of the area was used for its intended purpose.
    Consequently, the tax should have been calculated according to the area of the trading floor, and not according to the area of the trading places. Resolution of the Presidium of the Supreme Arbitration Court dated 14.06.2011 No. 417/11.
    
    And the court decisions issued after the issuance of this Decree indicate that it has already been adopted by the courts and Decrees of the FAS VVO of December 26, 2011 No. A79-2716 / 2010; FAS ZSO dated November 22, 2011 No. А45-3709/2011.
    
    Despite a fair amount of court decisions regarding trading floors and trading places, there are still many questions regarding the calculation of a single tax. The vague wording of the Tax Code will most likely bring more than one taxpayer to court. But if your trading facility has auxiliary premises, then it is probably more profitable for you to organize trade in such a way that you also have a trading floor. Then you can pay less UTII.

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