"Single tax on imputed income: accounting and taxation", 2007, N 3
OBJECTS WITH SALES OVER 150 SQ. M:
PAYMENT OF UTII
At first glance, the restrictions on the area of ​​trading floors and visitor service halls, named in paragraph 6 of paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, pose an insurmountable obstacle to taxpayers who wish to pay UTII, but use objects with an area of ​​\u200b\u200bsales areas of more than 150 sq. m. However, some letters of the Ministry of Finance contain explanations, the use of which could help those who wish to transfer the specified activity to the payment of UTII.
What are the regulators saying?
If we analyze the Letters of the Ministry of Finance of Russia dated 14.04.2006 N 03-11-04 / 3/200, dated 16.03.2005 N 03-03-02-04 / 1/74, dated 12.21.2004 N 03-06-05-05 / 43, we can conclude that in order to transfer the activities of a store that has a trading floor (halls) with an area of ​​​​more than 150 sq. m, for the payment of UTII, only two conditions must be met:
1) draw up several separate title documents for the purchased (leased) premises, each of which will indicate the area of ​​​​the trading floor of less than 150 square meters. m;
2) install a cash register in each hall.
According to the specialists of the financial department, if these conditions are met, these objects should be considered as separate objects of the organization of trade, and the area of ​​\u200b\u200bthe trading floor for the purpose of calculating UTII should be determined for each of them separately.
At the same time, the Letters stipulate that if one title document is issued for all premises (the object as a whole), then in order to calculate UTII, these premises should be considered as one object of organizing trade and, when determining the area of ​​\u200b\u200bthe trading floor, take into account (summarize) the area of ​​\u200b\u200ball premises used for retail.
It is impossible to ignore the Letter of the Ministry of Finance of Russia dated January 27, 2006 N 03-11-05 / 24, in which the number of trade organization objects located in one building is directly dependent on the number of executed title documents. In fact, the Letter says: if one title document is issued for several isolated premises with separate entrances, separated by capital walls and flights of stairs, then in order to apply the taxation system in the form of UTII, they should be regarded as one object of organization of trade. In other words, for the localization (definition) of the object of the organization of retail trade, it is proposed to be guided by a formal sign - the presence of a separate title document.
It is quite understandable that such clarifications allowed some taxpayers - adherents of the taxation system in the form of UTII, to bring under it activities, for the implementation of which objects with an area of ​​\u200b\u200btrading floors significantly exceeding 150 square meters were used. m. After all, there is nothing easier than to draw up several instead of one lease agreement.
Further developments showed that the use of this method of transferring trade organization objects with significant retail space to the payment of UTII did not find understanding among tax inspectors. As a result, tax audits began to be carried out in order to prove the illegality of the application of the taxation system in the form of UTII by those taxpayers whom the tax service suspected of deliberate (fictitious) division of large objects into smaller ones. As you know, the forced transfer of the UTII payer to pay taxes in accordance with the general taxation regime threatens to charge significant amounts of taxes, fines and penalties.
The most interesting thing is that the tax authorities, if they wish, can provide explanations from the same Ministry of Finance to justify their position. In this regard, we will consider the Letters of the Ministry of Finance, which can be referred to by the employees of the Federal Tax Service. Based on the Letter of the Ministry of Finance of Russia dated 05.12.2006 N 03-11-05 / 266 in order to apply Ch. 26.3 of the Tax Code of the Russian Federation, the areas of isolated trading floors located in one store and rented under separate agreements should be summarized. Giving such an explanation, the experts of the Ministry of Finance did not pay attention to the fact that each of the rented halls has a separate cash register, and the inventory documents contain information about the area of ​​each of the halls.
In the Letter of the Ministry of Finance of Russia dated January 31, 2006 N 03-11-04 / 3/51, it was concluded that if the area of ​​the rented trading floor in the inventory documents and during actual operation is not divided, then when deciding on the possibility of applying the taxation system in the form UTII should be based on the total area of ​​the hall. Such an explanation was given in a situation where the organization rented parts of the trading floor on the basis of separate agreements from different owners who owned the specified premises on the basis of shared ownership. At the same time, the rented parts of the trading floor did not exceed 150 sq. m.
Thus, in fact, the Letter states that when determining the size of the trading floor area, it is necessary to be guided not by the data of lease agreements, but by inventory documents (technical passport, plan-scheme, explication). In other words, to determine the area for the purpose of calculating UTII, it is better to use an inventory document, and not a lease agreement.
According to the author, in this case, the specialists of the Ministry of Finance underestimate the power of such a title document as a lease agreement. The lease agreement is a kind of civil law transactions. In accordance with it, one party (the lessor) undertakes to provide the other party (the lessee) with property for a fee for temporary possession and (or) use (Article 606 of the Civil Code of the Russian Federation). At the same time, the parties are free to establish any conditions that do not contradict the law (Article 421 of the Civil Code of the Russian Federation). Therefore, when concluding a lease agreement, the parties can independently determine the object and terms of the agreement, including the size and status of the leased area, for which the rent will subsequently be paid.
The letter of the Ministry of Finance of Russia dated 06.02.2007 N 03-11-05 / 20 contains an explanation, which, in the author's opinion, the employees of the Federal Tax Service will use with great pleasure. The Letter draws the following conclusion: if an object is stationary trading network, which has a trading floor, is rented in parts on the basis of several contracts by one economic entity, then in order to apply the provisions of Ch. 26.3 of the Tax Code of the Russian Federation, the tenant should take into account the total area of ​​​​all leased trading floors used for organizing retail trade.
According to the author, this explanation contradicts the provisions of Ch. 26.3 of the Tax Code of the Russian Federation, since it is actually proposed to calculate UTII in relation not to each separate trade object, but to a taxpayer organizing the work of several trade objects located in the same building.
The explanation given in one of the latest Letters of the Ministry of Finance of Russia dated 08.02.2007 N 03-11-04 / 3/39 can be considered as a complete rejection of the financial department's specialists from their previous position. Thus, the Letter states that if a taxpayer rents two premises in one store, then for the purposes of applying the taxation system in the form of UTII, the total area of ​​the two trading floors should be taken into account, despite the fact that each of the premises is rented on the basis of a separate lease agreement and each has cash register.
Thus, in the opinion of the author, taking into account the above explanations, two assumptions can be made:
1. At the moment, the Ministry of Finance has not yet developed a unified approach to resolving the issue of application (non-application) of the taxation system in the form of UTII in a situation where retail trade areas located in the same task are used.
2. The Ministry of Finance has completely changed its point of view on this issue.
Opinion of the Arbitration Court
IN arbitration court the most heated disputes between UTII payers and the tax service are resolved, so his position is of particular interest. Consider some decisions of the cassation instance of the arbitration court.
The Decree of the FAS PO dated 01.11.2005 N A12-6059 / 05-C60 contains the conclusion that the areas of two adjacent trading floors located in the same building should not be summed up when deciding on the legality of applying the taxation system in the form of UTII. In confirmation, the arbitrators referred to the inventory documents (explication and inventory plan issued by the BTI), according to which the premises, leased under one contract, consists of two trading floors, each of which has an area of ​​​​less than 150 square meters. m. In other words, the panel of judges considered that two trading floors should be considered as two separate objects of the organization of trade (shop).
A slightly different approach to solving a similar issue is contained in the Decree of the FAS Central Organ of January 17, 2006 N A09-19527 / 04-29. In particular, by supporting tax office, the arbitrators pointed out that if the work of several stores is organized in one building, then separate inventory and title documents should be issued for each of them. To recognize these stores as independent objects, it is not enough that in the technical passport for the building of the shopping complex they are designated as separate trading floors.
From the Decrees of the FAS SZO dated 12.29.2005 N A21-5212 / 2005-C1, the FAS SKO dated 02.22.2006 N F08-364 / 2006-167A it follows that in order to recognize trading sections equipped in one trading floor, it is not enough to separate them as independent objects partitions, install separate cash registers, draw up separate conclusions of the SES and fire supervision. Despite the fact that such trading sections may have separate entrances, different modes of operation and sell different types of goods, they should be considered as one object of trade organization. When deciding on the application of the taxation system in the form of UTII, their area must be summarized.
In another case, the arbitrators, when resolving a similar dispute, expressed a diametrically opposite point of view. So, in the Decree of the FAS ZSO of October 31, 2006 N F04-7221 / 2006 (27995-A70-7) it is said that in order to calculate UTII, retail sections equipped in one building should be recognized as separate stores, since they are not interconnected neither by the purposes of trade, nor by the areas used. This decision was made despite the fact that all these objects had a single document of title - a lease agreement.
Summing up
What should taxpayers who experience such difficulties do? The contradictory explanations of the Ministry of Finance and the ambiguous arbitration practice on this issue do not at all contribute to the development of an optimal solution. According to the author, the reason for the difficulties faced by taxpayers in such situations is the absence in Ch. 26.3 of the Tax Code of the Russian Federation of such a thing as an object of trade organization.
When determining the number of objects used for retail trade, neither the number of concluded lease agreements, nor the availability of separate cash registers, nor the data of inventory documents should be of decisive importance. A certain set of signs of isolation, characteristic of the object of organization of trade, should become decisive. According to the author, possible signs of isolation are constructive isolation, the presence of a separate entrance, its own mode of operation, a separate staff, the range of goods sold, a separate cash register, separate permits, data contained in title and inventory documents, etc. . In this case, the combinations of features may be different.
According to the author, for the purpose of calculating UTII, the object of organizing trade should be understood as any property complex, the use of which allows organizing a full-fledged (independent) retail trade process.
If some taxpayers certainly want to bring under the payment of UTII activities for the implementation of which objects with an area of ​​\u200b\u200bsales rooms of more than 150 square meters are used. m, then, according to the author, they should not use the above method of splitting a large object into smaller ones. It is much safer to organize a friendly (dependent) business entity (organization or individual entrepreneur) and share retail space with it. If two business entities operate simultaneously in one store, using parts of the area of ​​the trading floor less than 150 sq. m, then both of them will be UTII payers, while the tax authorities will not be able to make claims about exceeding the size of the trading floor area allowed for calculating UTII in relation to the entire store as a whole. In this case, it will be considered that on the territory of one store there are two objects of organization of trade, which have the main sign of isolation - they belong to different business entities.
A.I. Frolov
Journal Expert
"UTII: accounting
and taxation"
Signed for print
05.06.2007

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

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

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

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

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

Sales floor area

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

In order to pay UTII area sales area should not exceed 150 sq. 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;
- area of ​​jobs 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 the organization or individual entrepreneur for the purpose of maintaining a retail sales area 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 ​​the 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 10/13/2009 No. A78-3625 / 08, indicated that the obligatory sign of classifying areas as “sales area area” and accounting for a single tax is the actual use of these areas in the implementation of trade. And the burden of proving that the "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, carries out retail trade various types tea and coffee through a shop with a total area of ​​160 sq. m. The store is located in the city (Oktyabrsky district). In accordance with the inventory plan, the area of ​​​​the trading floor is 100 square meters. m, the rest of the area is occupied by administrative and amenity and warehouses. Let's calculate the amount of UTII, which is payable to the budget for the IV quarter of 2014.

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

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

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

In whole units - 59,590 rubles.

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

Trade area

When conducting retail trade through objects of a stationary 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. 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 care should be taken in the choice of the object of trade.

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

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

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

In whole units - 37,921 rubles.

The company has the right to reduce this amount of UTII by the 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 transactions retail purchase and sale. These include:

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

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

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

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

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

2018 was supposed to be the year of the abolition of UTII. However, on June 2, 2016, a bill was issued according to which imputed income extended until the end of 2021. True, with a number of changes that also affected the order of calculations. Let's get acquainted with the innovations in the imputation, and at the same time consider the calculation of the imputed tax for UTII in 2019 for individual entrepreneurs without employees.

What is imputed tax for IP

This is a special taxation regime, regulated by chapter 26.3 of the NKRF. It is based on the estimated (imputed) profit and is available for individual entrepreneurs and legal entities. organizations with a certain type of activity. Consider what is UTII (imputation) for individual entrepreneurs in simple words.

The main criterion that determines the possibility of switching to imputation is the type of activity. Thanks to this feature, imputation, like PSN, can be combined with other modes. For example, USN or OSN. However, it is impossible to engage in one type of activity under several tax regimes at once.

When calculating the tax, the estimated profit is taken as the basis, the amount of which is established by the state. That is, the actual income does not affect anything. Even if the business is unprofitable or vice versa more profitable, the tax amount will remain the same.

This makes it possible to save on taxes and invest all profits in business development. And at the same time, it simplifies accounting, since at the end of the reporting quarter it is not necessary to submit an income declaration to the inspection. And accounting can be kept, but only if desired.

UTII 2019: latest changes and news

The most important fresh news that pleased many individual entrepreneurs is that the single tax on imputed income will continue to operate until 2021. It was not canceled and even, on the contrary, finalized and improved.

Changes and latest news in 2019 for individual entrepreneurs on UTII involved in retail, hotel business or any other activity:

• Subjects of taxation who do not involve employees in business can deduct from the imputed tax the amount of insurance premiums paid in their name. Previously, only individual entrepreneurs with employees had a similar right; they could deduct the amount of contributions paid for employees.
• The above innovation entailed the second - a change in the form of the declaration.
• The coefficient K1 remained the same. Just like in 2016.
• Another question that worries entrepreneurs is whether an individual entrepreneur on UTII can work by bank transfer with a legal entity. individuals in 2019. As stated in article TC number 346.27, the taxpayer has the right to work with any clients - both individuals and legal entities. persons. By cash or non-cash. This item has not changed.

Transition to UTII - who is available

The business of subjects of taxation wishing to switch to imputation must meet a number of requirements:

• The staff of the enterprise does not reach 100 people;
• Relevant type of activity;
• The share of participation in the business of third-party enterprises cannot go beyond 25%, except for organizations whose capital includes contributions from the OOI - public organizations disabled people;
• The activity is not based on a power of attorney for the use of property;
• The service is not a lease of gas and gas stations, places at a gas station;
• The entrepreneur did not buy a patent and did not resort to the ESHN regime.

Who is UTII suitable for: types of activities

The list of types of activities that give an individual entrepreneur the right to switch to imputation are municipalities. They rule it. You can view the list at normative act tax offices or on the website of the Federal Tax Service.

Table of activities for individual entrepreneurs on imputed tax in 2019:

How an individual entrepreneur can switch to UTII in 2019

In order to conduct activities on an imputed tax, you need to submit to the IFTS a completed application of the established form - UTII-2 in two copies. It is necessary to do this no later than 5 days from the date of opening the business.

You need to submit a petition to the tax office at the place of business, but there are exceptions. Some services require you to apply to the NI where you live. These include:

• Retail trade with delivery, delivery or delivery;
• Placement of advertising on personal and public transport;
• Transportation of cargo, passengers.

The location of the IFTS is not important when activities are carried out in several regions at once. There is no need to contact several different inspections, one is enough.

What taxes to pay IP on imputation in 2019

The imputed taxation system for individual entrepreneurs, as before, provides for the payment of one tax - a single one.

Taxes that do not need to be paid on UTII:

• VAT, except for export;
• personal income tax, legal persons pay;
• Property tax, if the tax base of the objects is not considered as the cadastral value.

Consider what taxes you need to pay in 2019 for individual entrepreneurs on UTII with employees:

• personal income tax, which is deducted from wages the employees themselves;
• Insurance premiums.

How is UTII calculated for IP

UTII is the product of the following indicators:

• Basic return (DB)- a fixed value established by the state and different for each type of activity. The region of residence does not affect the indicator.
• Physical indicator (FP) is a different value for each case. Depending on the activity, the number of employees, motor vehicles or motor vehicles, square meters is taken into account as an indicator.
• K1– coefficient established by the Ministry of Economy. In 2019, K1 is 1.798.
• K2– value set by local municipal institutions. This is a correction factor.
• Bid is a constant value.

  The tax rate for UTII in 2019 for individual entrepreneurs is 15%.

This is how the tax is calculated per month. To find out the amount for the quarter, you need to multiply the resulting product by 3. The final formula for calculating UTII will take the following form:

UTII for one quarter = 3 x (DB x FP x K1 x K2 x 15%).

Remember: when multiplying by 15%, you need to multiply by 0.15.

UTII coefficients in 2019 for individual entrepreneurs can be found in the tax office and on the website of the Federal Tax Service. For the last option, you need to enter your region on the site and wait. If you go down the page, you can see the K2 list, from which you should choose the one that suits the type of activity indicated next to it.

Activity Codes and Amount of Basic Return

The basic profitability and codes of activities that fall under UTII in 2019 for individual entrepreneurs can be found in the NKRF or in the table below:

A complete list of codes for all taxable activities is presented in the NCRF and is regulated by article number 346.29.

Examples of UTII calculation

Example 1, retail

Condition for calculation: the subject of taxation opened a store in city A, sells women's shoes at retail, the area of ​​​​the department is 25 sq. m.

According to the terms, the taxpayer is engaged in stationary retail trade. Customer service is carried out through the trading floor. Knowing this information, we find the database - 1800 rubles. FP (physical indicator) is the area of ​​\u200b\u200bthe premises rented by the IP, which is equal to 25 sq.m.

K1 is a constant value equal to 1.798. K2 in city A for retail facilities with an area of ​​up to 30 sq. m. is 1.

All unknown quantities are found, it remains to substitute them into the formula:

UTII \u003d (1800 x 25 x 1.798 x 1 x 0.15) x 3 \u003d 36,409 rubles. 50 kop.

Thanks to such simple manipulations, it is possible to calculate a single tax on imputed income in 2019 for individual entrepreneurs engaged in retail trade.

Example 2, cargo transportation

In the region called B, there is an agency for the transportation of passengers, in other words, a taxi service. The agency carries out its work with the help of two vehicles, a Ford and an Opel. Let's calculate UTII.

The rate is 15%. DB for cargo transportation - 6000 rubles, as a FP we will consider the number of cars - 2. K1, as always, is 1.798. K2 for traffic in region B is 1.

UTII \u003d (6000 x 2 x 1.798 x 1 x 0.15) x 3 \u003d 3,236 rubles. 30 kop.

UTII - payment terms

For the tax period, the imputation adopted a quarter. And the deadlines are focused on the 25th and the first month of all quarters. That is, tax payments are made 4 times a year and all the 25th - in April, July, October and January.

When the deadline coincides with a weekend, the individual entrepreneur will be able to pay the tax on the next weekday. For example, if April 25th falls on a Saturday, the deadline will be moved to Monday April 27th.

Because in 2019 last days payments fall on weekdays, deadlines will be standard.

How to reduce UTII

A number of indicators appear in the calculation of UTII, therefore, by reducing their value, it is possible to reduce the amount of tax. Reducing the coefficients can be immediately discarded, they are set by the state and regional authorities. But you can work on the rest of the quantities.

And so, there are several ways to reduce the size of UTII in 2019 for individual entrepreneurs:

1. If the enterprise employs workers, then a decrease in their number will entail a decrease in tax. It is not necessary to reduce the staff, you can simply re-register part of it for a different type of activity.
2. If the role of the FP is the size of the room, you can also reduce it.

   Only the sales area is taxed, so you don't have to sell half of the building. It is enough to occupy a certain percentage of the trading floor for utility rooms, and this will give a good result.

3. The amount of UTII in 2019 for individual entrepreneurs will drop sharply if you correctly combine UTII with the simplified tax system (simplified).
4. K2 can be lowered if a document is submitted to the inspectorate stating that the enterprise has not functioned for any period of time.

Documentation for the taxpayer on UTII

Doing accounting IP on UTII is not mandatory, as well as reporting. However, there are other documents that are mandatory for entrepreneurs who have resorted to imputation.

This is necessary to fulfill the conditions of taxation by type of activity. For example, a taxpayer can hire additional employees and exceed the allowable rate of 100 people.

Types of documents that an individual entrepreneur must maintain:

1. Accounting for physical indicators;
2. Tax return;
3. Reporting for employees;
4. Additional reporting;
5. cash discipline.

In 2018, individual entrepreneurs who make settlements with clients both in cash and in electronic currency are required to switch to online cash desks.

How an individual entrepreneur can deregister a company for UTII

You must notify about deregistration of the business within 5 days from the date of closing the enterprise. To do this, they submit a petition to the tax office in which the imputation was issued. An application of the UTII-4 format is filled out

It is impossible to change the tax regime in the middle of the tax period. Just before the new year. The exception is situations when the IP ceases to fit the conditions of UTII.

The tax regime itself is planned to be excluded from the taxation system. 2021, until which the imputation will be 100% valid, should be the year when UTII is canceled for individual entrepreneurs and legal entities. persons.