Calculate ENVD from the trading area. Substitution of concepts, or how to correctly calculate UTII in retail. Terms of application of TNVD for retail

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-sales preparation, administrative and household 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 necessary information, therefore, 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 on the territory of the trading floor are carried out different types activities, 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 part of the premises is rented for trade, and not completely shopping room, then the tenant must demand that the value of the actual area that he occupies be included in the lease agreement.

Question: Is it possible to legal grounds When calculating the tax, take into account the smaller area of the hall?
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.

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 about the total area of the premises and retail space 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) ?

The Ministry of Finance considered this issue and gave the following explanations in letter N 03-11-11/53554 dated 9.12.2013.
To determine UTII in retail through stationary objects with trading floors, a physical indicator is taken into account - “the area of the trading floor”, 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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Entrepreneur who is engaged in retail trade or provides services Catering, applies UTII. When calculating the “imputed” tax, physical indicators specific to a given taxation system are taken into account, based on the calculation of the area used in the activities of the premises. 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 through such premises trading activity, 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 with 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 point is that in basements 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 area. 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. Ф03-1604/2013 of 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 separation commercial 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 contest the existence of the premises for the storage of 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 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.

According to the results of a desk audit tax office additionally accrued UTII to an individual entrepreneur, since the individual entrepreneur unlawfully underestimated the value of the physical indicator “trade 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 malls, kiosks, vending machines and others. A necessary criterion for classifying the premises as objects of stationary trading network, which has trading floors, is the presence of utility and administrative premises, as well as premises for receiving, storing goods and 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 entrepreneur's argument that the division of the premises commercial equipment on the trading and storage area is a sufficient basis for the allocation of the 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 that has a customer 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 ready-made culinary products, confectionery and (or) purchased goods, as well as 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. Area of other rooms, e.g. kitchens, distribution and heating areas finished products, 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 unambiguous explanations of 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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According to the results field check 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 "area of the visitor service hall" by an area of 18.3 square meters. m occupied by a bar counter.

FAS Central District I 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 in this area or directly at the bar there was a consumption of culinary products by visitors, tax authority not presented.

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.

One of the most popular types of small business in our country is retail. At the same time, each of the business entities is free to choose the most acceptable tax deduction system for itself. One of the most convenient special regimes is the imputed income tax. According to the Tax Code of the Russian Federation (Chapter 26.3), small businesses are allowed to use UTII for retail trade. This is acceptable if the tax is in place in your area for this type of activity. What changes in UTII in retail trade took place in 2018? What is the latest news about this special mode? How does an individual entrepreneur on UTII work in retail?

Who can use

Payment of UTII from retail in 2018 is permissible if there are 2 criteria:

the introduction of this special regime in relation to retail sales in a particular subject of the Russian Federation;
business compliance with certain parameters.

Under the necessary conditions not only the organizational and legal structure of the enterprise, but also the number of employees (up to 100 people) is subject to work on UTII.

Varieties of retail sales

In the Tax Code of our country, the term "retail trade" on UTII is fixed in article 346.27 (paragraph 12).

Retail trade according to the Tax Code of the Russian Federation (subparagraphs 6 and 7, paragraph 2 of article 346.26) is classified into several types:

through the use of large facilities, the area of which for trade is not more than 150 square meters. m each (pavilions, shops);
through objects that do not have retail space, since they are very small;
sale of products by delivery or manual delivery.

Working on imputation makes sense if retailing is an activity for the enterprise that is aimed at generating regular income. At the same time, for each buyer, there are all signs of the contract retail purchase and sale(Article 492 of the Civil Code of the Russian Federation).

Please note: retail trade and UTII are not compatible with supply contracts (including for the needs of the state, municipal authorities). At the same time, you can safely interact with legal entities and individual entrepreneurs: the law does not oblige you to monitor the purposes for which they purchase this or that product. In addition, in 2017 it is still possible to work on an imputation without a cash register.

The method of settlement with customers - cash / non-cash / mixed type of payment / using a plastic card - does not affect the use of UTII in any way (paragraph 12 of article 346.27 of the Tax Code of the Russian Federation).

What is a shopping area

The term "sales area" in retail trade on UTII includes only:

location of cash registers, showcases and refrigerators;
a place that is used for the work of the seller and making purchases by customers.

Please note: some types of premises are never classified as commercial, therefore they are not taken into account when determining the area for UTII purposes. In particular, these are:

household and utility rooms;
premises for employees;
storage space.

Businessmen on the sly

The vast majority of individual businessmen pay UTII from retail through their mini-shops. They usually don't have financial resources to contain serious retail space.

Classification of such outlets quite varied. It can be:

tents at fairs;
points in the shopping center;
vending machines;
stalls;
commercial trailers;
hand carts, trays, etc.

When calculating UTII from the listed objects, the following criteria are used (see table).

What's new: UTII in retail trade 2018

New coefficient K1

An important change in UTII since 2018 was introduced by the order of the Ministry of Economic Development of Russia dated October 30, 2017 No. 579. According to it, when calculating the tax, the basic yield in 2018 must be multiplied by the K1 deflator index, which is 1.868. Let us give an example of calculating the imputed tax, taking into account the deflator K1 from 2018.

To calculate UTII tax payments, you can use the free online calculator directly on this site.

Note! UTII is valid until the end of 2020. From January 1, 2021, the specified tax regime is canceled (Law No. 97-FZ of June 29, 2012).

What is UTII

The unified tax on imputed income is a special tax regime that can be applied by individual entrepreneurs and organizations in relation to certain types of activities.

Note: unlike the simplified tax system for UTII, the actual income received does not matter. The tax is calculated based on the amount of estimated income, which establishes (imposes) the state.

A feature of UTII, like any other special regime, is the replacement of basic taxes common system taxation one - one. On imputation are not subject to payment:

personal income tax (for individual entrepreneurs).
Income tax (for organizations).
VAT (excluding exports).
Property tax (with the exception of objects, the tax base for which is determined as their cadastral value).

Who has the right to apply UTII

Individual entrepreneurs and organizations responsible certain conditions, in particular:

The number of employees does not exceed 100 people (the specified restriction until 12/31/2020 does not apply to cooperatives and economic societies, the founder of which is consumer society or union).
The share of participation of other organizations is not more than 25%, with the exception of organizations whose authorized capital consists of contributions public organizations disabled people.

note, from January 1, 2020 can not apply UTII in the sale of fur clothing, footwear and medicines. Specified commodity groups are subject to mandatory labelling. In accordance with new edition Art. 346.27 of the Tax Code of the Russian Federation, their sale is not recognized as retail within the framework of UTII.

Who cannot apply UTII

Organizations and individual entrepreneurs with more than 100 employees.
Organizations in which the share of participation of other organizations does not exceed 25%, with the exception of a number of institutions listed in paragraph 2 of paragraph 2.2 of Art. 346.26 of the Tax Code of the Russian Federation.
Organizations and individual entrepreneurs in relation to the sale of medicines, shoes, as well as fur products(clothes, accessories).
Individual entrepreneurs and organizations operating under simple partnership or trust management agreements.
Individual entrepreneurs and organizations providing services for the lease of gas and gas filling stations.
Educational, healthcare and social security providing catering services.
Organizations belonging to the category of the largest taxpayers.

The criteria for classifying an organization as the largest taxpayer are established by Order of the Federal Tax Service of Russia dated May 16, 2007 N MM-3-06 / [email protected] There are 2 categories of the largest taxpayers: regional and federal levels.

Regional organizations include organizations with annual income (any of the last three, not counting the last reporting one) is from 10 to 35 billion rubles

The largest taxpayers at the federal level are organizations whose total income exceeds 35 billion rubles

Separate criteria have been established for organizations of the military-industrial complex, strategic enterprises and societies.

If there is a license, the largest taxpayers include credit institutions, Insurance companies(carrying out insurance, reinsurance, mutual insurance), securities market participants, insurance brokers, organizations engaged in pension insurance and security activities.

Note: an organization applying special taxation regimes cannot be classified as the largest taxpayers.

Types of activities falling under UTII

Classifier of activities for which the use of UTII is provided

In each municipality, local authorities independently decide on what types of activities taxpayers are entitled to switch to UTII. Therefore, depending on the subject, this list may vary. The list of activities that fall under the imputation is indicated in normative act local authorities authorities.

Note: in a number of regions, for example, in Moscow, UTII is not installed.

Switching to UTII in 2020

To switch to UTII, it is necessary within 5 days, after the start of activities, fill out an application in 2 copies (for organizations - the UTII-1 form, for individual entrepreneurs - the UTII-2 form) and submit it to the tax service.

The application is submitted to the IFTS at the place of business, but in the case of the provision of services such as:

Delivery or peddling retail trade.
Placement of advertising on vehicles.
Provision of road transport services for the transportation of passengers and goods

an application for the transition to UTII, organizations must be submitted at their location, and individual entrepreneurs at their place of residence.

If the activity is carried out in several places of the same city or district (with one OKTMO), then it is not necessary to register as a UTII payer in each tax service.

During 5 days after receiving the application, the tax service must issue a notification confirming the registration of the individual entrepreneur or organization as a UTII payer.

Conditions for the transition to the transition to UTII in 2020

The number of employees is less than 100 people.
The share of participation of other organizations is not more than 25%.
An organization or individual entrepreneur does not belong to entities that are prohibited from using UTII (clause 2, clause 2.2, article 346.26 of the Tax Code of the Russian Federation, article 346.27 of the Tax Code of the Russian Federation).
UTII was introduced in the territory where it is planned to conduct activities.

Calculation of UTII tax in 2020

A single tax on imputed income in one month is calculated using the following formula:

UTII \u003d Base income x Physical indicator x K1 x K2 x 15%

Base Yield established by the state per unit of physical indicator and depends on the type entrepreneurial activity.

Physical indicator each type of activity has its own (as a rule, this is the number of employees, square meters etc.).

Table 1. Basic profitability and physical indicators by types of UTII activities

K1 is the deflator coefficient. Its value, for each calendar year, is set by the Ministry economic development Russia. In 2019, this coefficient was K1 = 1.915. Back to top 2020 it is approved in size 2,009 (Order No. 684 dated October 21, 2019).

Note: for the report for the 1st quarter of 2020, the coefficient K1 can be adjusted to 2.005 - such a change in the above-mentioned order is published on the portal of legal acts.

K2- correction factor. It is established by the authorities of municipalities in order to reduce the amount of UTII tax for certain types of activities. You can find out its meaning on the official website of the Federal Tax Service (at the top of the site, select your region, after which at the bottom of the page in the section "Features of regional legislation" will appear legal act with the required information).

note, from October 1, 2015, local authorities in the regions received the right to change tax rate ENVD. The range of values is from 7.5 to 15 percent, depending on the category of the taxpayer and the type of entrepreneurial activity.

Calculation of UTII tax for the quarter

To calculate UTII for the quarter you need to add up the amounts of taxes by months. You can also multiply the tax amount for one month by 3 , but only on condition that the physical indicator did not change during the quarter (the new value of the indicator must be taken into account when calculating, starting from the same month in which it changed).

Calculation of UTII tax for an incomplete month

To calculate UTII for less than a month, it is necessary to multiply the tax amount for the whole month by the number of actual days of doing business for the month and divide by the number of calendar days in the month.

Calculation of UTII tax for several types of activities

If you have several activities falling under UTII, then the tax for each of them must be calculated separately, after which the resulting amounts should be added up. If the activity is carried out in different municipalities , then the tax must be calculated and paid separately for each OKTMO.

How to reduce UTII tax

Individual entrepreneurs no employees can reduce 100% UTII tax on the amount of fixed payments paid in the tax period (quarter) for oneself. Individual entrepreneurs independently choose the most convenient schedule for paying insurance premiums for themselves (the main thing is that the entire amount be paid on time within the calendar year, i.e. from January 1 to December 31).
note that, in accordance with the Letter of the Ministry of Finance of Russia dated January 26, 2016 No. 03-11-09 / 2852, the sane were allowed to reduce the tax on insurance premiums paid in another quarter, provided that they were paid before the submission of the declaration for the past reporting period. For example, an individual entrepreneur can reduce the tax for the 1st quarter on contributions paid before April 20 (the deadline for submitting reports for the 1st quarter).
You can also accept to reduce insurance premiums paid for one tax period in another. For example, for the 4th quarter of 2019, contributions were transferred in the 1st quarter of 2020. So, they can be taken for deduction when calculating the tax for the 1st quarter of 2020 (Letter dated 03/29/2013 No. 03-11-09 / 10035).
Individuals and organizations with employees can be reduced to 50% tax on the amount of insurance premiums paid for employees and fixed contributions for oneself (IP).
Note: changes to art. 346.32 of the Tax Code of the Russian Federation, which provide individual entrepreneurs with the opportunity to reduce the tax on contributions for themselves in the presence of hired personnel, came into force on January 1, 2017. Until 2017, individual entrepreneurs making payments to their employees did not have the right to reduce the tax on insurance premiums for themselves.
The 50% tax reduction limit for sole proprietors applies only to those quarters in which he had employees.
In 2018-2019, individual entrepreneurs on UTII could take into account the costs of purchase and installation in the amount of 18,000 rubles. when calculating tax. Individual entrepreneurs who registered an online cash desk in the period from February 1, 2017 to July 1, 2019 could count on this benefit. If an individual entrepreneur provides catering services and conducts retail trade with employees, then the CRE must be registered from February 1, 2017 to July 1, 2018. In order to receive a deduction, these expenses should not be taken into account earlier under other taxation systems.
Benefit amount - 18 000 rub. for each cash register.

note that the 4th quarter of 2019 is the last one in the declaration for which an individual entrepreneur can declare a cash deduction. In the periods of 2020, it will not be possible to declare it.

An example of calculating the UTII tax with a reduction in insurance premiums

Initial data

Suppose that in 2020 IP Antonov V.M. provided shoe repair services in Balashikha (Moscow region).

Base Yield 7500 rub.

The physical indicator for shoe repair services is the number of employees (including sole proprietors). Throughout the year physical indicator did not change and was 2 .

Coefficient K1 in 2020 is 2,009 .

Coefficient K2 for this type of activity in Balashikha is 0,8 .

Monthly IP Antonov V.M. paid insurance premiums for his employee. All he paid RUB 86,000(1st quarter: 20,000 rubles, 2nd quarter: 23,000 rubles, 3rd quarter: 22,000 rubles, 4th quarter: 21,000 rubles)

For himself IP Antonov V.M. paid in 2020 fixed insurance premiums in the amount of RUB 40,874

Tax calculation

Since the physical indicator did not change throughout the year, the tax in each quarter will be calculated the same way: 7,500 rubles. x 2 x 2.009 x 0.8 x 3 mo x 15% = RUB 10,848.6

The resulting tax amount can be reduced by paid insurance premiums for the employee and fixed contributions for yourself, but not more than 50% .

Thus it is SP Petrov The.M. must be paid every quarter RUB 5,424.3(10,848.6 rubles x 50%).

An example of calculating UTII IP without employees

Initial data

In 2020 Ivanov A.A. provided veterinary services in Smolensk.

Base Yield for this type of activity is 7 500 rub.

The physical indicator for veterinary services is the number of employees (including individual entrepreneurs). Throughout the year physical indicator did not change and was 1 (self IP).

Coefficient K1 in 2020 is 2,009 .

Coefficient K2 for this type of activity in Smolensk is 1 .

Ivanov A.A. paid his own insurance premiums. All he paid RUB 40,874(for 10,218.5 rubles each quarter).

Tax calculation

Since the physical indicator did not change throughout the year, the tax in each quarter will be calculated the same way: 7,500 rubles. x 1 x 2,009 x 1 x 3 mo x 15% = RUB 6,780.38

The resulting tax amount can be reduced by the paid insurance premiums for yourself in full.

Since the amount of insurance premiums paid exceeds the calculated amount of tax, IP Petrov The.M. does not have to pay anything at the end of the quarter (6,780.38 rubles - 10,218.5 less than 0).

An example of calculating UTII IP without employees when paying insurance premiums in another tax period

Initial data

In the 1st quarter of 2020 Sergeev A.A. provided repair services maintenance and car wash in Pushkino, Moscow Region.

Base Yield for this type of activity is 12 000 rub.

The physical indicator is number of employees (including sole proprietors).

Coefficient K1 in 2020 is 2,009 .

Coefficient K2 for this type of activity in Pushkino is 1 .

In the 1st quarter of 2020, Sergeyev paid insurance premiums for himself for the 4th quarter of 2019 and the 1st quarter of 2020 in the total amount of 19,278 rubles. (9,059.5 rubles for the 4th quarter of 2019 and 10,218.5 rubles for the 1st quarter of 2020).

Calculation of tax for the 1st quarter of 2020

12 000 rub. x 1 x 2,009 x 1 x 3 mo x 15% = RUB 10,848.6

The resulting tax amount can be reduced by the insurance premiums actually paid for yourself in full, including those transferred late for another period. That is, an entrepreneur can reduce tax in the amount of 19,278 rubles.

Thus it is SP Sergeevu A.A. for the 1st quarter of 2020, you will not have to pay UTII (10,848.6 rubles - 19,278 rubles less than 0).

UTII tax payment deadlines in 2020

The tax period for UTII is a quarter.

Deadlines for paying UTII in 2020

Note. Tax must be paid quarterly on time until the 25th the first month of the next quarter. But in 2020, tax deadlines for quarters 1-3 fall on weekends, and therefore shift to the next business day. The deadline for paying UTII for the 4th quarter is not postponed.

Tax accounting and reporting UTII

Accounting for physical indicators

All individual entrepreneurs and organizations on UTII are required to keep records of physical indicators. In what form to do this - the code does not regulate, therefore, all the so-called "UTII Books", which are strongly recommended by employees tax service, illegal. Especially if they contain sections such as "Income", "Expenses", etc.

However, in any case, it is necessary to take into account physical indicators, therefore, if the cost of such a book is acceptable (the fine for its absence is from 500 to 700 rubles), it may be worth buying it. But at the same time, it is important to remember that it is necessary to conduct only physical indicators, all other information on income and expenses does not need to be entered there.

Tax return

The tax period for UTII is a quarter.

By results of each quarter, not later 20th the first month of the next quarter, all individual entrepreneurs and organizations on UTII are required to submit a tax return.

Deadline for submitting the UTII declaration in 2020

Note: if the deadlines for submitting the UTII declaration fall on a weekend or holidays, they are also carried over to the next business day.

Accounting and reporting

Individual entrepreneurs applying UTII are not required to submit financial statements and keep records.

Organizations on UTII, in addition to the tax return and accounting for physical indicators, are required to maintain accounting records and submit financial statements.

Accounting statements for different categories organizations differ. In general, it consists of the following documents:

Balance sheet (form 1).
Report on financial results(form 2).
Statement of changes in equity (Form 3).
Traffic report Money(form 4).
Report on the intended use of funds (form 6).
Explanations in tabular and textual form.

Learn more about accounting

Cash discipline

Organizations and entrepreneurs carrying out operations related to the receipt, issuance and storage of cash (cash transactions) are required to comply with the rules of cash discipline. For individual entrepreneurs, there are simplified rules.

Learn more about cash discipline.

note, in 2017-2019, organizations and individual entrepreneurs (with some exceptions) when receiving funds from individuals(and sometimes from other individual entrepreneurs or legal entities), switched to online cash desks. Individual entrepreneurs without employees from the service sector can take advantage of the delay until July 1, 2021.

Additional reporting

Combination of UTII with other tax regimes

Read about the rules for combining UTII and USN in.

Note: simultaneously engage in the same type of activity under different tax regimes it is forbidden. In addition, it is necessary apart for each taxation system to keep tax records (property, liabilities, business transactions), submit reports and pay taxes.

Separate accounting for UTII

When combined tax regimes, necessary separate income and expenses for UTII from income and expenses for other activities. As a rule, there are no difficulties with the division of income. In turn, the situation is somewhat more complicated with expenses.

There are expenses that cannot be unambiguously attributed either to UTII or to other activities, for example, the salary of employees who are engaged in all types of activities at the same time (director, accountant, etc.). In such cases, the costs must be divide into two parts proportionately income received on an accrual basis from the beginning of the year.

Loss of the right to use UTII

An organization or individual entrepreneur loses the right to use UTII if it violates the conditions for applying this regime. Most often, this is due to the number of employees, that is, according to the results of the tax period (quarter), the average number of employees exceeded 100 people.

If an organization or individual entrepreneur applies only UTII, then in case of loss of the right to imputation, they are automatically transferred to the general taxation regime from the quarter in which the violations were committed.

If the simplified tax system was used along with UTII, then in case of loss of the right to imputation, the company (IP) will automatically be transferred to the simplified tax system, as the main taxation regime. In this case, re-submission of an application for the transition to the simplified tax system is not required.

Transition to another tax regime

It is possible to switch from UTII to a different tax regime only from the next year, except for the case when an individual entrepreneur or organization ceases to be an imputed tax payer. In this case, the payer can switch, for example, to the simplified tax system, from the month when the imputed activity was terminated.

Deregistration of UTII

An application for deregistration must be drawn up within 5 days from the date of termination of activities on UTII in 2 copies (for organizations - the UTII-3 form, for individual entrepreneurs - the UTII-4 form) and submit it to the tax service.

Within 5 days after receiving the application, the IFTS must issue a notification confirming the deregistration of the individual entrepreneur or organization as a UTII payer.

Frequently asked questions on the use of UTII

What is considered the date of commencement of activities on UTII? The date the lease agreement was signed, the date the store opened, or the date the first income was received?

The date of commencement of business is the day of receipt of the first income. Thus, when applying for the transition to UTII, the report must be kept from the date of receipt of the first income, and not the conclusion of a lease agreement or the signing of an act of acceptance and transfer of premises.

Is there a revenue limit on UTII, such as, for example, on the simplified tax system or a patent?

There is no income limit on UTII. This is the main difference between UTII and other special regimes.

Can an individual entrepreneur engaged in retail trade enter into agreements with foreign companies?

The Tax Code does not establish any restrictions on retail trade with foreign companies for the purpose of applying UTII. If the conditions of this type of activity are observed (namely, retail, not wholesale), an individual entrepreneur has the right to conduct foreign economic activity, being a UTII payer.

Is an individual entrepreneur entitled to UTII to provide services for the transportation of passengers and goods to legal entities?

In accordance with subparagraph 5 of paragraph 2 of Article 346.26 of the Tax Code Russian Federation taxation system in the form of a single tax on imputed income for certain types activities can be applied to entrepreneurial activities in the field of providing motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs having on the right of ownership or other right (use, possession and (or) disposal) no more than 20 vehicles intended for the provision of such services.

The number of motor vehicles available on the right of ownership or other right (possession, use and (or) disposal) should be understood as the number of motor vehicles, but not more than 20 units, intended to provide paid services for the transportation of passengers and cargo that are on the balance sheet of taxpayers, or leased (received), including under a leasing and sublease agreement.

Article 346.27 of the Tax Code of the Russian Federation determines that to vehicles includes motor vehicles intended for the carriage of passengers and goods by road (buses of any type, cars and trucks). Vehicles do not include trailers, semi-trailers and drop trailers.

Relations in the field of provision of motor transport services are regulated by the chapter "Transportation" Civil Code Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation).

Clause 1 of Article 784 of the Civil Code of the Russian Federation provides that the carriage of goods and passengers is carried out on the basis of a contract of carriage.