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 who have the right to work on UTII commercial organizations and individual entrepreneurs who are engaged in certain types of activities. They are listed in All-Russian classifier 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 such as personal income tax, VAT, property tax and income tax.

UTII for retail

Quite often, "imputation" is used precisely in the field retail. 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 trade company has the right to apply 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;
• institutions Catering 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 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, physical indicators can be different phenomena, for example, for transport companies are vehicles involved in the work for companies providing domestic services population is the number of employees. 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 sales department, it is better to immediately distinguish between trade and warehouses. 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, wage 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 outlet will 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 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 small trick that can be quite legally used to reduce the tax. The liquor store sells not only alcohol, but also different kind products (including snacks), which means that it can be regarded as a mixed food. 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 in terms of 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 the condition that they were made regularly and without delay. In the presence of 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.

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, conducting cash settlements and servicing customers, the area of ​​cash registers and cash booths, the area service personnel, as well as the area of ​​​​passages for buyers. 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, diagrams, 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. At the same time, in this case, the title document (the order of the head to change the purpose of the premises, the lease agreement, etc.) must, in without fail be supplemented with 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 non-residential lease agreement 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 Russian Federation 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 to make transactions retail purchase and sale. 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 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 on 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 base 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.

How to calculate the area of ​​​​the trading floor of a store (pavilion) when calculating UTII? What documents can confirm the correct calculation? How to correctly determine the area of ​​the trading floor if the tenant subleases part of it?

This question was asked by the company officials. The crux of the matter is as follows.

The company enters into a lease agreement for retail trade. The contract contains information on the total area of ​​the premises and the retail area required for the calculation of UTII. The company then subleases part of the premises. How to draw up documents so as not to overestimate the physical indicator for UTII? Is it necessary to make changes or additions to the original lease agreement, changing the retail space in it, or will it be enough for the tax authorities to provide sublease agreements that show what area the company subleases in order to justify the calculation of the physical indicator (minus the subleased area) ?

Ministry of Finance considered this question and gave the following clarifications in letter N 03-11-11/53554 dated 9.12.2013.
To determine UTII in retail trade through stationary facilities with trading floors, a physical indicator is taken into account - “sales area area”, determined in square meters (clause 3 of article 346.29 of the Tax Code).

What is included in the sales area?

The Tax Code in article 346.27 includes the following elements in this concept: retail space consists of areas that are occupied by:

Equipment for laying out, demonstrating goods (racks, showcases, etc.);

A place for cash settlements with customers and their service (cash desk, point of issue of goods);

The area occupied by cash registers and units;

Workplaces for attendants (table, chair, aisles for attendants);

Passages for buyers.

Simply put, a sales area is a place where buyers interact directly with sellers.

The area of ​​the trading floor under the lease agreement is considered as the leased part of the trading floor area.

What is not included in the sales area?

Utility and administrative premises;

Premises for storing, receiving goods and preparing them for sale in places where there is no customer service.

Information about the trading area.

How to calculate the area of ​​the trading floor? Information about the area of ​​the trading floor can be found in title and inventory documents. These can be technical passports, diagrams, plans, explications, purchase and sale agreements, lease and sublease agreements, etc. Those. these are the documents that reflect the purpose and layout of the premises, as well as the right to use this premises (Chapter 26.3 of the Tax Code).

If the documents do not have a clear definition of retail space, you need to draw it yourself to calculate UTII and, accordingly, justify it.

The tenant of the premises, with the consent of the landlord, may sublease the received premises (clause 2, article 615 of the Civil Code of the Russian Federation).

Thus, if a part of the trading floor of a store (pavilion) is subleased by the tenant, UTII is calculated from the area of ​​the trading floor actually participating in retail trade, which is defined as the rented area of ​​the trading floor specified in the lease agreement, minus the area of ​​the trading floor, leased in sublease.

To confirm the data of the physical indicator, in addition to the lease agreement, it is necessary to provide a sublease agreement.

Calculation of UTII for retail for an example, see.

Calculation of physical indicators when combining modes

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Instruction

If the object of trade has several halls, with an area of ​​​​each not more than 120 square meters. m, then when calculating UTII, the area of ​​\u200b\u200beach such premises is taken into account separately if they are used as trading floors. If the premises are used as utility rooms, then no tax is paid for their use.

The basis for determining the area of ​​the trading floor is the indicator specified in the inventory document. This paragraph applies to taxpayers who have an object UTII taxation owned.

If there is a discrepancy between the technical passport and the area of ​​the trading floor due to redevelopment, then it is necessary to conduct a scheduled technical inventory. A document on this in the future will be the basis for the payment of imputed tax.

It is necessary to submit an appropriate application to the tax authority for changing the sales area and attach a copy of the results of the technical inventory.

If the trading premises are leased, then a written annex to the lease agreement may become a document confirming the area of ​​the trading floor. It should spell out in detail which area is used for actual trade and which for storage needs. In this case, when checking tax office this document is presented.

note

According to Art. 346, 27 of the Tax Code of the Russian Federation, the area of ​​\u200b\u200bwarehouse, administrative and utility rooms is not included in the area from which UTII is payable.

Useful advice

If tax inspectors have identified violations in reflecting the real area of ​​​​the UTII object in the declaration and underestimating income, an additional charge of unpaid tax is made for the entire period of using the premises, unless the merchant can prove the opposite. However, there are precedents when the decision of the tax authorities to charge additional UTII and a fine was challenged and canceled by a court decision.

Sources:

• Commentary of the Ministry of Finance of the Russian Federation on this issue
• Description of the judicial precedent for the payment of UTII

The unified tax on imputed income is calculated based on the base income and coefficients K1 and K2. As a rule, they depend on the region in which the activity is carried out. In your tax office, you need to purchase a memo about the imputed tax in your region.

You will need

• Calculator and "Decision on the taxation system in the form of a single tax on imputed income"

Instruction

So, if you have retail, carried out in trading floors, then the basic profitability will be equal to 1800 * per trading floor area in square meters.
(For example, the area of ​​your trading floor is 15 sq.m., then the basic yield is equal to
15*1800=27000 - for 1 month.). Next, we determine K1 according to the data of the current year. K1 is the coefficient set on calendar year, taking into account changes in consumer prices. It is set by the government of the Russian Federation.
We get: 1800*15=27000
27000*3(full months)=81000
We multiply by the coefficient K1 (in 2011 K1 = 1.372)
81000*1,372=111132

Then we multiply by K2, which is equal to: K2 = Kvd * Kmd, where Kvd is the entrepreneurial type multiplied by the calculated component. We look at the purchased brochure. K2 for trade(non-food products) is 0.8.
Next, we look for a coefficient that determines the unit of account at the place of business.
Looking for the same bill for a given year. If our store is in the city center - then Kmd = 1
Then K2=0.8*1=0.8.
111132*0,8=88905,6
We round up and get 88906. This is our imputed income for 3 months with a trading floor area of ​​15 sq.m.

The tax on imputed income will be equal to
88906 * 15% \u003d 13336 rubles.
It should be noted that for a trade that does not have a trading floor, the basic physical indicator will be different.
From the amount received, we subtract the amount of insurance premiums paid in this period for compulsory pension insurance (no more than 50% of the accrued tax) and get the amount of tax on imputed income payable.
The tax return must be submitted to the tax authority by the 20th day following the reporting period.

Useful advice

It is convenient to generate a report in the Taxpayer Legal Entity program

Sources:

• How is EVD calculated?

To determine the trading place, use the five signs specified in the Tax Code of the Russian Federation. Only in this case, the services of renting out retail space are subject to the application of such a Single Imputed Income Tax.

You will need

• Tax Code of the Russian Federation.

Instruction

When opening a retail commercial enterprise pay special attention to the choice of a trading place, focusing on 5 signs given in the Tax Code of the Russian Federation.

First of all, choose a part of real estate for a trading place: buildings, buildings, structures or a separate land plot. Choose a trading place to use for the purpose of providing public catering services or retail sales transactions.

As confirmation of the purpose of the trading place, use title or inventory documents, or the very fact of providing services for the public catering or conducting retail sales.

Only in this case can you apply the Single Imputed Income Tax to this type of activity. If a part of the area rented for a trading place is subleased, it is also subject to the Single Tax charged on imputed income.

Also take into account that a trading place cannot have trading floors in order to be able to apply the Single Imputed Income Tax, and can also be located in stationary trading network without trading floors. These facilities include markets, kiosks, shopping malls, trade and similar objects. An object is recognized as a stationary trading network in the event that the fact of its use for maintenance is confirmed. trading activities.

Use for trading not only a stationary trading place, but also a mobile and / or collapsible one. Services for the transfer to rent (temporary possession, temporary use) of a selected place for trade located in one of the objects of a stationary trading network, only if all five requirements are met, are subject to the Single Imputed Income Tax.

Related videos

note

The law does not clarify who is obliged to prove the actual use of the object as an object of trade - the taxpayer or the tax authority.

Useful advice

Stationary trade network - a trade network located in buildings, structures, buildings intended and / or used for the organization of trade, connected to communication networks.

Trade area- an important indicator on the basis of which calculations are made. The amount of profit, the amount of expenses, profitability and many economic indicators calculated using this value.

When calculating UTII from this type of activity, use a physical indicator - the area of ​​\u200b\u200bthe trading floor (clause 3 of article 346.29 of the Tax Code of the Russian Federation). The indicator of basic profitability is 1800 rubles. per month from 1 sq. m of area (clause 3 of article 346.29 of the Tax Code of the Russian Federation).

For the purpose of applying UTII, the concept of "trading floor" is not defined by tax legislation. In this regard, the tax service recommends being guided by the definition of the trading floor, which is given in GOST R 51303-99 (letter of the Federal Tax Service of Russia dated July 2, 2010 No. ShS-37-3 / 5778). According to this definition under trading floor refers to a specially equipped main part of the store's sales area, designed to serve customers (clause 43 of section 2.3 of GOST R 51303-99).

Set the area of ​​the trading floor according to the data of title and inventory documents (paragraph 22 of article 346.27 of the Tax Code of the Russian Federation). For example, it can be a contract for the sale of non-residential premises, a technical passport, plans, diagrams, explications, a lease (sublease) agreement for non-residential premises or a part thereof (paragraph 24 of article 346.27 of the Tax Code of the Russian Federation).

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

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

• area of ​​cash registers and booths;

• the area of ​​workplaces of service personnel;

• aisle area for buyers;

• the rented part of the trading floor.

Exclude from the area of ​​the trading floor:

• the area of ​​utility rooms;

• area of ​​administrative and amenity premises;

• the area of ​​premises for receiving, storing goods and preparing them for sale, in which customer service is not performed.

Such requirements are contained in paragraph 22 of Article 346.27 of the Tax Code of the Russian Federation.

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

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

By general rule when calculating UTII area cash registers and booths must be included in the area of ​​​​the trading floor (paragraph 22 of article 346.27 of the Tax Code of the Russian Federation).

However, this procedure is valid if the cash desk is located directly on the trading floor of the stationary trade facility. If the cash point is removed from the trading floor or located in another room, then do not take into account the area it occupies when calculating UTII. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated November 6, 2006 No. 03-11-04/3/443.

If the warehouse is equipped with a trading floor, calculate UTII based on its area. If there is no trading floor in the warehouse, use the number of trading places or their area to calculate UTII.

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

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

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

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

• the area of ​​trading places, if the premises used belong to a stationary network that does not have trading floors, or to a non-stationary network, and its area is more than 5 sq. m.

This follows from paragraph 3 of Article 346.29 of the Tax Code of the Russian Federation.

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

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

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

Thus, if a warehouse is intended for trading and is equipped with the necessary trading premises, this means that it belongs to the objects of a stationary trading network. As for the condition of connection to utilities (electrical and heat networks, water supply, sewerage), then, according to the Ministry of Finance of Russia, it is not mandatory (letter of the Ministry of Finance of Russia dated January 12, 2006 No. 03-11-05 / 4).

To determine which object of trade the premises belong to (with or without a trading floor), refer to title and inventory documents. If the warehouse meets the definition of a store or pavilion, that is, it is equipped with a trading floor, calculate UTII based on its area. If there is no trading floor in the warehouse, use the following to calculate UTII:

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

• area of ​​trading places (in relation to trading places, the area of ​​which exceeds 5 sq. m).

This follows from the provisions of paragraph 3 of Article 346.29 of the Tax Code of the Russian Federation.

According to the Ministry of Finance of Russia, if an organization uses the premises not according to technical purpose, then appropriate changes should be made to the inventory documents (registration certificate). To do this, you need to conduct a technical inventory (letters dated April 9, 2007 No. 03-11-04 / 3/107, dated April 9, 2007 No. 03-11-05 / 65, dated July 4, 2006 No. 03-11 -04/3/335 and dated April 24, 2006 No. 03-11-05/109).

Situation: how to calculate UTII if the organization uses the same trading floor in different activities? For example, for wholesale and retail operations or for retail trade and the provision of personal services, catering services.

If the trading floor is used for conducting different types activities, when calculating UTII, the entire area of ​​\u200b\u200bthe hall must be taken into account.

In particular, this should be done if the organization conducts both retail and wholesale operations on the same trading floor; conducts retail trade and provides household or catering services; retails purchased goods and merchandise own production. This is stated in the letters of the Ministry of Finance of Russia dated April 2, 2013 No. 03-11-11 / 128, dated April 22, 2009 No. 03-11-06 / 3/101, dated July 3, 2008 No. 03-11- 04/3/311, April 13, 2007 No. 03-11-04/3/115.

The entire area must also be taken into account if the same hall is used for retail trade under different tax regimes. For example, if part of the retail trade is associated with the sale of excisable goods (not translated into UTII), and part - with the sale of other goods. Despite the fact that in such a situation only part of the trading floor is used for activities within the framework of UTII, the tax must be calculated based on the total area. Similar explanations are contained in the letter of the Ministry of Finance of Russia dated September 11, 2012 No. 03-11-11 / 276.

The position of the financial department is explained by the absence in Chapter 26.3 of the Tax Code of the Russian Federation of a mechanism for allocating retail space that is simultaneously used for conducting several types of activities or for conducting one type of activity under different tax regimes. The legitimacy of this approach is confirmed by the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 20, 2009 No. 9757/09.

Correction factors

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

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

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

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

tax rate

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

The tax base

To calculate UTII, first determine the tax base for the reporting quarter. This can be done using the formula:

The value of the physical indicator - the area of ​​\u200b\u200bthe trading floor - is included in the calculation of UTII rounded to whole units (clause 11 of article 346.29 of the Tax Code of the Russian Federation). When rounding the size of a physical indicator, discard its values ​​\u200b\u200bless than 0.5 units, and round 0.5 units or more to a whole unit (letter of the Ministry of Finance of Russia dated June 16, 2009 No. 03-11-11 / 111).

Change in physical indicator

If during the quarter the area of ​​\u200b\u200bthe trading floor increased or decreased, take into account the changes from the beginning of the month in which they occurred (clause 9 of article 346.29 of the Tax Code of the Russian Federation).

UTII calculation

Having determined the size of the tax base, calculate the amount of UTII for the reporting quarter. To do this, use the formula:

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

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

Alfa LLC retails through its own store and uses UTII.

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

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

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

• in January - 80 sq. m;
• in February - 90 sq. m;
• in March - 90 sq. m.

The imputed income for calculating UTII for the first quarter was:
1800 rub./sq. m × (80 sq. m + 90 sq. m + 90 sq. m) × 0.7 × 1.798 = 589,025 rubles.

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