The concept of a trading floor applies to UTII. Calculation of UTII in retail trade with examples. Is the appointment of premises for "imputed" trade important?

An entrepreneur who is engaged in retail trade or provides catering services applies UTII. When calculating the “imputed” tax, physical indicators specific to this taxation system are taken into account, based on the calculation of the area of ​​​​the premises used in the activity. At the same time, not only the amount of tax payable, but also the very possibility of using UTII by an entrepreneur depends on the correctness of determining their total footage. Therefore, it is important to know which rooms are not taken into account. This will help tips that can be found in judicial practice.

You can save on the “imputed” tax by reducing the area of ​​premises that are taken into account for tax purposes. This can be done completely legally. Consider three types of premises that do not need to be included in the calculation of a physical indicator when calculating UTII.

Premises under renovation

Most retail space is rented by individual entrepreneurs. And often before starting work, they make repairs or even reconstruction in them. A situation is possible when part of the premises is still at the stage of preparatory work, and part can already be used for trade. When determining a physical indicator for calculating UTII "area of ​​the trading floor (in square meters)", an individual entrepreneur may face the question of whether it is necessary to take into account those areas that are not yet in operation.

For your information

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According to sub. 6 p. 2 art. 346.26 of the Tax Code of the Russian Federation, the taxation system in the form of UTII can be applied to retail trade carried out through shops and pavilions with a trading floor area of ​​​​not more than 150 square meters. m for each object of trade organization. The physical indicator in this case is "the area of ​​the trading floor (in square meters)".

To answer this question, one should refer to the definition of what is recognized as the area of ​​\u200b\u200bthe trading floor. It is given in Art. 346.27 of the Tax Code of the Russian Federation.

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<...>area of ​​the trading floor - a part of the store, pavilion (open area), occupied by equipment intended for displaying, demonstrating goods, conducting cash settlements and servicing customers, the area of ​​checkout units and cash booths, the area of ​​​​working places for 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 ​​auxiliary, administrative and household premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not provided, does not apply to the area of ​​the trading floor. The area of ​​the trading floor is determined on the basis of inventory and title documents<...>

Directly the areas on which repair work is being carried out are not mentioned here. At the same time, it can be assumed that since the entrepreneur does not carry out trading activities through such premises, then they should not be taken into account when determining the area of ​​\u200b\u200bthe trading floor for tax purposes at this stage. After the repair work is completed, the footage of these premises will affect the final physical indicator. True, most likely, if the entrepreneur decides to temporarily exclude areas where repairs or reconstruction are being carried out, tax inspectorates, who approach this issue more formally, will not agree with him. Nevertheless, judicial practice confirms the legitimacy of such a decision.

Arbitrage practice

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A similar situation was the subject of consideration by the Federal Antimonopoly Service of the Northwestern District.

Thus, in the course of an on-site tax audit, the inspectorate found that an individual entrepreneur did not include in the area of ​​​​the trading floor for tax purposes the premises where repairs and reconstruction were carried out. The tax authorities considered that these actions led to an underestimation of the tax base, and on this basis they held the entrepreneur liable and charged him a single “imputed” tax. Disagreeing with the decision of the tax authority, the businessman went to court.

The judges found out that in the audited period, the IP rented premises with a total area of ​​141.2 sq. m. However, not the entire area of ​​the leased premises was involved in the implementation of retail trade. The fact is that the basement was still undergoing reconstruction and repair work. In support of this, the entrepreneur presented a reconstruction project, a contract for the provision of repair services, local estimates, building permits, etc. entrepreneur.

In its decision dated 10/15/2012 in case No. A42-8611/2010, with reference to the provisions of Chapter 26.3 of the Tax Code, the court concluded that when calculating the tax base for UTII, the area of ​​​​all premises actually used for carrying out activities is taken into account. As a result, the areas on which repairs and reconstruction are carried out are not taken into account. The decision of the inspectorate to hold the entrepreneur accountable and charge him the amount of UTII, the court found unlawful.

Area used for storage of goods

When calculating the area of ​​the trading floor, the premises used for the storage of goods are not taken into account. Such a conclusion suggests itself from the analysis of the definition of this physical indicator. After all, in article 346.27 of the Tax Code of the Russian Federation, the area of ​​​​auxiliary, administrative and household 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. But it is important to have confirmation that these areas are used for these purposes. Otherwise, tax inspectors may recognize them as part of the retail space. The probability of this is quite high, as evidenced by the fact that the courts often have to consider disputes about the inclusion of warehouse space in the sales area. However, the position of the courts on this issue is unequivocal.

Arbitrage practice

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In Resolution No. F03-1604/2013 dated 03.06.2013, the Federal Antimonopoly Service of the Far Eastern District paid special attention to the fact that for the purposes of paying a single tax on imputed income, the actual use of the area in the implementation of trade is important, and not the method of separating the trading premises from other premises. He came to this conclusion when considering a dispute between an entrepreneur and the tax office on whether it is necessary to take into account for tax purposes the premises used for storing goods.

The entrepreneur, on the basis of a sublease agreement, rented a room with a total area of ​​24 sq. m, located in the store. As part of the retail trade, he installed a partition in this room, thereby separating the trading floor from the warehouse. As a result of these actions, the area of ​​the trading floor amounted to 16 square meters. m, area for storage of goods - 8 sq. m. When calculating the unified tax on imputed income, an individual entrepreneur used the physical indicator "sales area (in square meters)", equal to 16 square meters. m. The room for storing goods is equipped with under-goods and it does not provide customer service.

As regards the tax inspectorate, it did not dispute the existence of a room for storing goods on the merits. However, she believed that since the room was divided into two parts only by a temporary partition, it was one. This means that the tax should be calculated taking into account the total area of ​​​​24 square meters. m. But the court sided with the entrepreneur and the decision of the tax inspectorate to charge him a single tax on imputed income recognized as unlawful.

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Nadezhda Bovaeva, accountant of CJSC "Condor"

It should be noted that in judicial practice there are also decisions according to which the area for the acceptance and storage of goods must be included in the calculation of the area of ​​​​the trading place. True, they are mainly associated with the mistakes of the entrepreneur himself. A striking example is the decision of the Federal Antimonopoly Service of the Volga-Vyatka District dated December 24, 2012 in case No. A38-1707/2012.

Based on the results of a desk audit, the tax inspectorate charged an additional UTII to an individual entrepreneur, since the individual entrepreneur unlawfully underestimated the value of the physical indicator “trading area” by the area used for warehousing goods.

As the judges found out, the entrepreneur was retailing shoes on the rented part of the non-residential premises. According to the lease agreement and the act of acceptance and transfer, for the sale of goods, the IP was granted the right to temporary paid use of non-residential premises with a total area of ​​20.2 sq. m, which is located on the territory of the shopping complex and is an isolated trading section without division into retail space and warehouses.

According to Art. 346.27 of the Tax Code of the Russian Federation, a stationary trading network that does not have trading floors is located in buildings, structures and structures intended for trading, which do not have separate and specially equipped premises for these purposes, as well as used to conclude retail sales contracts and for bidding. These include covered markets (fairs), shopping centers, kiosks, vending machines, etc. preparing them for sale.

Trade means a place used for retail purchase and sale transactions. It includes buildings, structures, structures and land plots used for retail purchase and sale transactions, as well as retail and public catering facilities that do not have trading floors and visitor service halls (tents, stalls, kiosks, boxes, containers and other objects , including those located in buildings, structures and structures), counters, tables, trays (including those located on land plots), land plots used to accommodate retail trade (public catering) facilities that do not have trading floors (service rooms visitors), counters, tables, trays and other objects.

The argument of the entrepreneur that the division of the premises with commercial equipment into trading and storage areas is a sufficient basis for allocating a trading floor, the judges rejected. This is due to the fact that the separated part of the premises of the outlet for the storage (warehousing) of goods with the help of showcases, counters and other portable structures cannot be recognized as a utility room. After all, the very concept of “room” implies its constructive isolation and special equipment. The businessman did not submit any documents related to the reorganization of the premises.

The judges came to the conclusion that the disputed premises do not belong to the objects of a stationary trading network with a trading floor. And when carrying out retail trade through an object recognized as a trading place, the physical indicator “shopping space area” includes all areas related to this trading object, including those used for receiving and storing goods.

Bar area

Based on paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, “imputed” types of activity include the provision of catering services through public catering facilities with an area of ​​\u200b\u200bthe customer service hall of no more than 150 square meters. m for each catering facility.

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Article 346.27 of the Tax Code of the Russian Federation

<...>a public catering facility with a visitor service hall - a building (part of it) or a building intended for the provision of public catering services, which has a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, and also for leisure activities. This category of public catering facilities includes restaurants, bars, cafes, canteens, snack bars;

<...>area of ​​the visitor service hall - the area of ​​​​specially equipped premises (open areas) of a public catering facility intended for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities, determined on the basis of inventory and title documents<...>

At the same time, the visitor service hall includes only the area that is intended directly for eating and spending leisure time. The area of ​​other premises, for example, kitchens, places for distributing and heating finished products, a cashier's place, utility rooms, etc. for the purpose of paying UTII, it is not included in the area of ​​​​the visitor service hall. The Ministry of Finance of Russia spoke about this in its letter dated 03.02.2009 No. 03-11-06 / 3/19.

But, despite such unequivocal explanations from the financial department, in practice there are disputes regarding areas that are not directly mentioned in this letter. We are talking, in particular, about the bar counters. However, the disputes are understandable: the tax authorities believe that their territories clearly belong to those where visitors directly consume products, and taxpayers insist on including these areas in the list of places for distributing finished products and cashier's places. Let's see what the judges think about it.

Arbitrage practice

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Based on the results of the field audit, the tax inspectorate held the taxpayer liable under paragraph 1 of Art. 122 of the Tax Code of the Russian Federation for incomplete payment of a single tax on imputed income. The reason was the conclusion of the tax authority on the underestimation of the physical indicator "the area of ​​the visitor service hall" by an area of ​​18.3 square meters. m occupied by a bar counter.

The Federal Antimonopoly Service of the Central District found out that the disputed area (18.3 sq. m.) was occupied by a bar counter, behind which there were showcases for displaying culinary products, refrigeration equipment, equipment for heating and cooking, and a cash register. Evidence that the consumption of culinary products by visitors took place in this area or directly at the bar counter was not presented by the tax authority.

In addition, the bar counter was separated from other parts of the premises by an evacuation passage, the area of ​​​​which was not the subject of a lease agreement and the prohibition to occupy it with furniture and equipment was directly provided for in the acts of acceptance and transfer of leased areas.

As a result, the court declared unlawful the decision of the inspectorate to hold the taxpayer liable under paragraph 1 of Art. 122 of the Tax Code of the Russian Federation, for incomplete payment of UTII. The Federal Antimonopoly Service of the Central District cited its conclusions in a decision dated November 21, 2012 in case No. A35-4212/2012.

The tax system in the form of UTII is a special regime for entrepreneurs and legal entities providing various household services for individuals, as well as having small retail outlets. The main condition for the application of this system is the implementation of certain types of activities, their list is enshrined in the Tax Code. Since last year, this system has become voluntary for use.

This system has several obvious advantages and is the optimal tax regime for many business entities. Simple tax calculation and simple accounting attract small organizations or entrepreneurs.

Calculation formula

To calculate the amount of tax, the indicator of imputed income is used. It is defined as the product of the basic return for a particular type of activity and a physical indicator. Then this amount is adjusted by the deflator coefficient K1 and the correction factor K2. The resulting value is multiplied by a tax rate of 15%.

How to reduce the amount of UTII tax - we suggest watching the video. Happy viewing!

Calculation from the area

How to calculate the UTII tax for individual entrepreneurs and LLCs from the area? When calculating UTII for retail trade or public catering, the retail area serves as a physical indicator. At the same time, the area of ​​warehouse, administrative and economic and other premises not included in the tax calculation.

For example, a store area of ​​100 sq. meters, of which the trading floor occupies 50 sq. meters. To calculate the tax, only 50 square meters are taken into account. meters.

Quarterly calculation

For example, a company is engaged in retail trade. The size of the trading area is 15 sq. meters. According to the Tax Code, the base income for this activity is 1,800 rubles per sq. m. meter. K1 is set at 1.672, K2 is 1.1. The tax calculation will look like this:

(1800 * 15) * 1.672 * 1.1 \u003d 49,658.40 - imputed income for 1 month

49,658.40 * 3 = 148,975.20 - imputed income for the quarter

148,975.20 * 15% \u003d 22,346.28 - the amount of "imputed" tax for the quarter.

The amount of tax can be reduced if the insurance premiums paid for compulsory insurance of employees are offset, but not more than 50%. At the same time, the entrepreneur does not have the right to reduce the amount of the calculated tax on the mandatory contributions paid for his insurance.

Reporting and tax payment

The UTII declaration is submitted to the Federal Tax Service on a quarterly basis by the 20th day of the month following the declared period. For filing a declaration late, an organization or individual entrepreneur is subject to a fine in the amount of 5% of the tax due, but not less than 1000 rubles. The calculated tax amount shall be transferred no later than the 25th day of the month following the reporting quarter. If the tax is not paid or paid late, the taxpayer faces a fine ranging from 20% to 40% of the tax debt.

In addition, the organization or entrepreneur retains the obligation to comply with cash discipline, as well as reporting on taxes and contributions calculated from employee benefits.

In relation to retail trade, it is possible using one of the following physical indicators: trading place, trading floor area, trading place area. From the article you will learn in which cases to apply each of these physical indicators and how to determine them.

First of all, we note that a physical indicator characterizes a certain type of “imputed” activity. Therefore, its correct definition directly affects the amount of a single tax payable to the budget. However, 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, the area of ​​\u200b\u200bthe trading floor should not exceed 150 square meters. m. Article 346.27 of the Tax Code of the Russian Federation determines that the area of ​​\u200b\u200bthe trading floor includes:

- part of the store, pavilion (open area), occupied by equipment intended for displaying, demonstrating goods;
- the area used for cash settlements and customer service;
— the area of ​​cash registers and cash booths;
— the area of ​​workplaces of service personnel;
— the area of ​​passages for buyers.

Also, the area of ​​the trading floor includes the rented space of the trading floor. But the area of ​​​​auxiliary, administrative and amenity premises, the area of ​​\u200b\u200bpremises for receiving, storing goods and preparing them for sale, in which customer service is not performed, is not included in the area of ​​\u200b\u200bthe trading floor for the purpose of paying UTII.

The area of ​​the trading floor is determined on the basis of inventory and title documents. Such documents may be a contract for the sale of non-residential premises, a technical passport for non-residential premises, plans, diagrams, explications, (sublease) of non-residential premises or its part (parts), permission for the right to serve visitors in an open area, etc.

It would seem that everything is simple. There are documents that indicate the area of ​​the trading floor, which should be taken into account. But in practice, a situation often arises when they themselves change the area of ​​\u200b\u200bthe trading floor, for example, by converting part of it into a warehouse. And, as a result, they consider a single tax based on a smaller area.

Financiers believe that this should never be done. It is necessary to calculate UTII only using the size of the area of ​​​​the trading floor, which is indicated in the inventory and title documents. And actually used by an organization or an individual entrepreneur for the purpose of maintaining a retail trading floor, it does not matter. Such a conclusion is contained, for example, in a letter dated 07.03.2013 No. 03-11-11/94.

Judges basically take the side of taxpayers and, when considering cases, find out the actual area of ​​the trading floor. Thus, in the decision of the Federal Antimonopoly Service of the Volga District dated December 24, 2012 No. A57-9062/2012, the arbitrators found that the total area of ​​the trading floor was divided into a trading area and an area of ​​a utility room by showcases. In the place for receiving, storing goods and preparing them for sale, in the back rooms, there was no equipment intended for laying out, demonstrating goods, making cash payments. Service in the indicated places was not carried out, the access of buyers was prohibited. In this regard, the arbitrators came to the conclusion that for the sale of goods the taxpayer used only the trading area and lawfully calculated UTII from this area.

A similar conclusion is contained in the resolutions of the Federal Antimonopoly Service of the Central District of June 15, 2012 No. A35-3273/2011 and the Federal Antimonopoly Service of the Urals District of October 08, 2012 No. Ф09-9981/11, of January 26, 2011 No. Ф09-10943/10-С3.

The Federal Antimonopoly Service of the East Siberian District, in its resolution dated 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, retails various types of tea and coffee through a store with a total area of ​​160 sq. m. The store is located in the city (Oktyabrsky district). In accordance with the inventory plan, the area of ​​​​the trading floor is 100 square meters. m, the rest of the area is occupied by administrative and storage facilities. Let's calculate the amount of UTII, which is payable to the budget for the IV quarter of 2014.

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

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

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

In whole units - 59,590 rubles.

The company has the right to reduce this amount of UTII by paid 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 the inventory and title documents.

Consider, for example, the procedure for calculating UTII using the physical indicator "area of ​​the trading place".

Example 2
Let's use the conditions of example 1 and assume that the company retails various types of tea and coffee through a trading place with an area of ​​5.9 square meters. m, located in the shopping center. The shopping center is located in the city of Kirov (Novovyatsky district). Separate premises for receiving, storing goods and preparing them for sale in this case are not provided. The goods are stored in a showcase, which is a trading place. Let's calculate the amount of UTII, which is payable to the budget for the IV quarter of 2014.

The base yield in this case is 1800 rubles. per month. The physical indicator "the area of ​​the trading place (in square meters)" is 5.9 square meters. m. The value of K2 in relation to retail trade through the objects of a non-stationary trading network, the area of ​​\u200b\u200bthe trading place in which exceeds 5 square meters. m, on the territory of the Novovyatsky district is 0.27 (for food products).

The amount of UTII payable to the budget following the results of the IV quarter of 2014 is:
1800 rub. × (5.9 sq. m + 5.9 sq. m + 5.9 sq. m) × 1.672 × 0.27 × 15% = 2157.43 rubles.

In whole units - 2157 rubles.

Now let's look at another example and note that when using the same physical indicator in different cases, the tax amount can differ significantly. Therefore, organizations and merchants, when planning their trading activities, should carefully approach the choice of the object of trade.

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

The basic profitability for this type of activity is 1800 rubles. per month. The physical indicator "the area of ​​the trading place (in square meters)" in this case will be 80 square meters. m. The value of K2 in relation to retail trade through the objects of a non-stationary trading network, the area of ​​\u200b\u200bthe trading place in which exceeds 5 square meters. m, 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 paid insurance premiums and sickness benefits paid to employees, but not more than 50%.

Number of trading places

Article 346.27 of the Tax Code of the Russian Federation defines a trading place as a place used for making retail purchase and sale transactions. These include:

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

In another letter dated 02.07.2007 No. 03-11-04/3/247, employees of the financial department indicated that taxpayers renting stationary trading places behind counters in the covered market building should determine the number of trading places on the basis of lease agreements. A similar conclusion is contained in the letter of the financial department dated 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 trading equipment, as well as the possibility of direct contact between the seller and the buyer in the provision of trade services.

Thus, the arbitrators came to the conclusion that several trading places located next to each other can be used as one trading outlet. However, the following conditions must be met: there are no internal partitions between them, there is a single assortment of goods, a common CCP, one counter and (or) a seller. Similar conclusions are contained in the resolutions of the Federal Antimonopoly Service of the Urals District of November 19, 2007 No. F09-9383 / 07-S3, the Federal Antimonopoly Service of the Volga District of April 5, 2007 No. A12-16770 / 06 and the Federal Antimonopoly Service of the North Caucasus District of January 16, 2007 No. F08-6177 / 2006- 2527A.

Therefore, taking into account the foregoing, we can conclude that the number of trading places for a “spoofer” should be determined based on a specific situation. However, the UTII taxpayer should be prepared to confirm his position with relevant documents. Since in the absence of any evidence of the number of trading places used, the judges may not support it (see, for example, the decision of the Federal Antimonopoly Service of the North-Western District of March 22, 2007 No. A56-34563 / 2006).

Example 4
LLC "Tea World", applying the taxation system in the form of UTII, carries out retail trade in various types of tea through retail outlets in the form of counters located in several stores in the Moscow region. The number of counters - 5 pieces, each area is 4.9 square meters. m. Let's calculate the amount of UTII, which is payable to the budget for the IV quarter of 2014.

The basic profitability for this type of retail trade is 9,000 rubles. per month. The physical indicator "number of trading places" is equal to 5. According to the decision of the Council of Deputies of the city of Kolomna dated October 13, 2005 No. 58-RS (as amended by decision No. 16-RS dated October 31, 2012), the value of K2 in relation to retail trade through objects of a non-stationary trading network, the area of ​​the trading place in which does not exceed 5 square meters. m, is 0.8.

The amount of UTII payable to the budget following the results of the 4th quarter of 2014 will be:
9000 rub. × (5 pcs + 5 pcs + 5 pcs) × 1.672 × 0.8 × 15% = RUB 27,086.40

In whole units - 27,086 rubles.

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

This is a concept that anyone who runs a retail business has to deal with. According to the definition, the area of ​​the trading floor is that part of the territory of the store (pavilion or open trading floor) that is occupied by the display of goods, customer service and cash settlements with them, under the cash registers and cash registers, as well as places for the work of service personnel and space for the passage of buyers.

Issues related to the area of ​​​​a retail facility relate to the calculation of UTII and are relevant for those "scammers" who are engaged in retail trade or catering. The area of ​​the hall for trade is the very physical indicator on the basis of which the single tax is calculated. Simultaneously with this term, the concepts of a trading place or the area of ​​a trading place are used. Sometimes it is difficult to determine the status of a trading facility and know exactly which of the physical indicators mentioned should be applied. The necessary instructions can be found in paragraph 3 of Article No. 346.29 of the Tax Code of the Russian Federation. Today we will try to clarify this issue on our own.

How is retail space calculated?

The physical indicator, called the area of ​​the trading floor, is used in the case of sales through the operation of an object of a stationary trading network, which has a trading floor of less than 150 square meters. m. If there is no trading floor, one of two indicators is used - a trading place (if its area is not more than 5 sq. m) or the area of ​​a trading place, if it is more than 5 square meters.

For the correct application of UTII, it is necessary to clarify the issue of where retail sales of goods are allowed. The transfer of retail trade to "imputation" is carried out if it is carried out in facilities belonging to a stationary trading network. In this case, the trading area is any building (structure or premises) that is intended or used for trading activities. This moment is regulated by article No. 346.27 of the Tax Code of the Russian Federation. You can find out about the purpose of the premises by looking at the title or inventory document. We are talking about a contract of sale or lease, a technical passport, as well as plans, explications and diagrams.

At first glance, one might think that the imputed tax can be charged not only on the area of ​​shopping malls, but also applied to any premises where trade takes place. For example, to a warehouse or to another premises not intended for trade. But according to the explanation of the Ministry of Finance, the sale of goods on such areas originally not intended for trade is not transferred to UTII.

How is the floor area calculated?

The Tax Code states that it should be determined in accordance with title and inventory documents. The same is the case with regard to the area of ​​the trading place. Often, tax officials and entrepreneurs argue among themselves because of the discrepancy between the area actually used for trade and that indicated in the documentation.

The courts are of the opinion in this matter that the imputed tax should be calculated on the basis of the actual square meters of this same retail space used. But if such a discrepancy is not confirmed by testimonies, photographs or existing partitions (as well as other evidence), the court will decide in favor of the tax authorities.

Lease agreement: read carefully

Thus, when renting premises with the use of only part of it for trade, make sure that the lease contains clear explanations regarding the actual area being used. The calculation does not include that part of the trading hall that is leased or subleased. When calculating the area of ​​the trading floor, the so-called auxiliary premises are not taken into account - for administrative purposes and those that serve to store and receive goods.

If such premises are physically fenced off from the trading floor, the number of claims in the event of an inspection will immediately decrease by an order of magnitude. In the event of a change in the size of the area or a change in its purpose, the manager should document this in order to avoid disagreements with the inspection bodies.

How to save on showroom

An exhibition hall can also be called a trading hall - in the case of the sale of goods directly in it. Sometimes the demonstration of goods, payment and actual leave are made in different premises. In this case, it would be correct to calculate the tax, taking into account the total area of ​​the retail space.

Sometimes a specific entrepreneur (organization) sells goods simultaneously in several premises located in the same building. For example, on a vast area of ​​a shopping center - on its different floors or simply apart from each other. Then UTII is charged separately for each of them.

Let's talk about the area of ​​the trading place

A marketplace is not necessarily a huge store. Sales can also be conducted on a small patch called a trading place. What is included in the concept of the area of ​​\u200b\u200ba trading place and how to determine it? The tax code does not give clear instructions on this matter. The Ministry of Finance believes that, along with the territory where the direct sale of goods takes place, the sum of all areas of auxiliary premises is included in its calculation. For example, in the case of renting a container, which is partly used for the sale of goods, and partly as a warehouse, the tax is calculated from its entire area.

Thus, in some situations, it is more profitable for entrepreneurs if their sales premises have the status of a trading floor. Then the amount of tax can be reduced. Judicial practice contains many examples of disagreements about what is considered a trading floor and what is a trading place. In practice, they are guided by the presence of a certain space in which customers have the opportunity to move between shelves with goods and make their choice.

What is the difference

Such a feature, by definition, cannot be inherent in a trading place, which most often looks like a counter or a showcase with goods laid out, directly from which the sale is made. The Federal Tax Service believes that in the case when the inventory or title documents of the premises do not contain an indication of the status of a store or pavilion or there is no clear definition of a part of the premises as a trading floor, then the said object can by default be considered related to a stationary trading network and not having a trading floor.

Sometimes, in the entire market of retail space, only shops or pavilions are classified as objects with a trading floor. That is, in the case of sales in a former warehouse, it is required to prove the status of the premises as a trading floor. At the same time, in a container-type pavilion, a trading floor is implied by definition, based on the word "pavilion" alone.

Let's understand the concepts

A store is a building or part of it, specially equipped, the purpose of which is the sale of goods and the provision of services to customers. The store must be provided with premises not only for trade, but also for utility, administrative and household purposes, as well as for the acceptance, storage of goods and their pre-sale preparation.

Pavilions include a building that has a trading floor and involves one or more jobs.

In a situation of owning a total retail area not exceeding 5 sq. m, disputes over the use of a particular physical indicator are meaningless. The basic profitability in the case of sales on the trading floor or on the trading floor for the tax authorities will be exactly the same. To reduce the tax, the area must be less than 5 square meters. m, which, you see, is difficult to consider a trading floor. When the space exceeds 5 sq. m, the calculation is based on the area or the trading floor, or the trading place, the standard figure of return of which is the same - 1800 rubles. from every square meter.

From this we conclude: in the case of a large trading place, it is more profitable for an entrepreneur to equip it so that part of the area is allocated for a trading floor. After all, as already mentioned, the space remaining for auxiliary premises is not included in the calculation for the tax.

Any entrepreneur organizing retail trade thinks about minimizing costs, including reducing tax payments. In this connection, the problem of documentary reduction of retail space is quite relevant. This must be done correctly in order to exclude possible claims from the tax inspectorate. Sometimes it is better to resort to the advice of an accountant and a lawyer, as well as a room designer.

A common practice is the manipulation of the indicators available in the lease. As already mentioned, the space occupied by a showroom with showcases, as well as premises for storing and warehousing goods, do not belong to the category of retail space and are not taken into account for calculating UTII. Therefore, it is extremely important when signing a lease agreement to ensure that these areas are allocated to a separate category.

What else can be done

Then the point of sale should be directly optimized for the indicators specified in the contract. Otherwise, the measurements of the premises during the inspection may lead to the imposition of a fine.

For this, there are certain design techniques. For example, you can install a double showcase, the back of which can be used as a warehouse for goods. Since the initial assessment, as a rule, is visual, it may not reach the measurements. The inspectors should have a certain perception of the area in question.

It is necessary to analyze all the possibilities leading to an increase in the efficiency of using your own retail space. This includes renting out part of the hall for rent, and converting the territory into a utility room without prejudice to the main activity. That is, the footage should be reduced within reasonable limits.

Cafe and bar owners

If we are talking about a catering point, the trading area refers to the territory where customers eat and spend their leisure time. The place where dishes are served and payment is made is considered an auxiliary room.

In the case of retail, it makes sense to have two different leases for the space you intend to use. The first of them is on the area related to the trading floor, the second - on the place of demonstration and storage of goods. Each of the contracts must be accompanied by a BTI plan, on which it is necessary to divide the space. The room itself is demarcated thanks to partitions, while the hall for the demonstration of goods can be marked with a corresponding sign.

In the case of a catering enterprise, on the BTI plan, it is necessary to highlight the areas for serving food and waiting for customers in line. Such a plan will serve as an inventory and title document - the main argument in the audit of the tax authorities. In the room itself, areas that are not intended for leisure and eating, it is most reasonable to allocate beautiful decorative partitions or special screens.

Note to landlord

Anyone who leases their own space for trade or catering is primarily interested in their own material gain. It would be unreasonable to set the same price for the entire leased area. This will give extra food for thought to the inspection bodies.

It is most rational to estimate the desired amount of profit and divide it into two separate items - a relatively low price for renting warehouse space and a deliberately high cost of renting a trading floor.

Other useful actions in this case are the conclusion of separate contracts (as already mentioned) for different categories of area and the breakdown of the entire premises into several separate rental units, the contract for each of which is concluded with a different person. The disadvantage of this method is the need to install several cash registers.

Entrepreneurs involved in trade are faced with the need to calculate the area of ​​\u200b\u200bthe trading floor, the value of which will be required when determining UTII. What is needed is the actual area, measured in square meters. The use of UTII is allowed for retail space up to 150 m2.

The trading area is considered to be the part of the pavilion or store, intended directly for communication between the buyer and the seller. The calculation of the area does not take into account the premises for the acceptance, storage of goods, their pre-sale preparation, administrative and amenity premises.

What is considered a retail space?

• Equipment. Everything that is intended for the demonstration and display of goods (showcases, racks, shelves).
• service points. A place for servicing and making settlements with the buyer (point for the issuance of goods, cash desk, cash desks or booths).
• Workplace for service personnel. These may be passages to which buyers have free access.

Management

To determine the desired value, it is necessary to use data from title and inventory documents.

Often documents do not contain the necessary information, so you will have to calculate the area of ​​\u200b\u200bthe trading floor yourself. To do this, use the plans of the premises available in the technical passport. To place a complex configuration, it is divided into rectangular, triangular or other areas. Then their areas are calculated and the obtained values ​​are added up.

From the resulting area, it is necessary to subtract the values ​​​​of the areas of auxiliary premises (elevator shafts, flights of stairs, etc.).

If different types of activities are carried out on the territory of the trading floor, which, respectively, are subject to and not subject to UTII, then the entire used area should be taken into account. To minimize the size of UTII, it is recommended to constructively separate them in any way (wall, partition). Separate contracts can be drawn up for leased premises.

If a part of the premises is rented for trade, and not the entire trading floor, then the tenant must require the value of the actual area that he occupies to be included in the lease agreement.

Question: Is it legally possible to take into account the smaller area of ​​the hall when calculating the tax?
Answer: Taking into account that in determining this area, data given from title or inventory documents are used, this can be done under the following conditions. To rent out part of the premises, prescribing the actual indicators in the lease agreement. There should also be a constructive distinction between leased and non-leased areas. This will avoid ambiguous interpretations by tax representatives.

Question: The store was remodeled, as a result of which the trading floor was reduced. Based on what area is it necessary to calculate UTII?
Answer: For the calculation, it is necessary to take the value of the area, which is indicated in the inventory documentation. If it does not correspond to the real situation, then it is recommended to re-register the documents in the relevant authorities. Then there will be no disagreement with the tax service.

Question: In what cases is it beneficial to use the concept of a trading floor, and in which trading place?
Answer: If the trading place exceeds 5 m2, it is more profitable to convert it into a trading floor. This allows you to allocate space in it for auxiliary premises and deduct their area when calculating the tax.