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

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

What is UTII

The single 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 is established (imputed) by the state.

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

• Personal income tax (for individual entrepreneurs).
• Income tax (for organizations).
• VAT (except for export).
• Property tax (except for objects for which the tax base 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 (until December 31, 2020, this limitation does not apply to cooperatives and economic societies whose founder is a 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 UTII cannot be used when selling fur clothing, footwear and medicines. Specified product groups are subject to mandatory labeling. In accordance with new edition Art. 346.27 of the Tax Code of the Russian Federation, their sale is not recognized retail trade th within the framework of UTII.

Who cannot apply UTII

• Organizations and individual entrepreneurs whose employees exceed 100 people.
• 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 Tax Code of the Russian Federation.
• Organizations and individual entrepreneurs in relation to the sale of medicines, shoes, as well as fur products (clothing, accessories).
• Individual entrepreneurs and organizations operating under simple partnership or trust management agreements.
• Individual entrepreneurs and organizations providing leasing services for gas and gas filling stations.
• Educational, health and social welfare institutions providing services Catering.
• Organizations classified as the largest taxpayers.

The criteria for classifying an organization as a major taxpayer are established by Order of the Federal Tax Service of Russia dated May 16, 2007 N MM-3-06/308@. There are 2 categories of largest taxpayers: regional and federal levels.

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

The largest taxpayers at the federal level include 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 you have a license, the largest taxpayers include credit organizations, Insurance companies(providing insurance, reinsurance, mutual insurance), market participants valuable papers, insurance brokers, organizations engaged in pension insurance and security activities.

Note: an organization that applies special tax regimes cannot be classified as the largest taxpayer.

Types of activities falling under UTII

Classifier of types of activities for which the use of UTII is provided

In each municipality, local authorities independently decide for which types of activities taxpayers have the right to switch to UTII. Therefore, depending on the subject, this list may change. The list of activities subject to imputation is indicated in the regulatory act of local authorities.

Note: in a number of regions, for example, in Moscow, UTII has not been established.

Transition to UTII in 2020

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

The application is submitted to the Federal Tax Service at the place of business, but in the case of providing services such as:

• Delivery or peddling retail trade.
• Advertising on vehicles.
• Provision of motor transport services for the transportation of passengers and goods

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

If the activity is carried out in several places of one city or district (with one OKTMO), then there is no need to register as a UTII payer with 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 switch to UTII in 2020

• The number of employees is less than 100 people.
• The share of participation of other organizations is no 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 has been introduced in the territory in which the activity is planned.

Calculation of UTII tax in 2020

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

UTII = Basic profitability x Physical indicator x K1 x K2 x 15%

Basic yield is 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 (usually the number of employees, square meters, etc.).

Table 1. Basic profitability and physical indicators by type of UTII activity

K1– deflator coefficient. Its value is established for each calendar year by the Ministry economic development Russia. In 2019 this coefficient was K1 = 1.915. To the beginning 2020 it is approved in the amount 2,009 (Order No. 684 dated October 21, 2019).

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

K2– correction factor. It is established by municipal authorities 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 (select your region at the top of the site, after which it will appear at the bottom of the page in the “Features of regional legislation” section legal act with the necessary information).

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

Calculation of UTII tax for the quarter

To calculate UTII for the quarter It is necessary to add up the tax amounts by month. You can also multiply the tax amount for one month by 3 , but only on the 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 less than a month

To calculate UTII behind less than a month , it is necessary to multiply the tax amount for the whole month by the number of actual days of activity 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 types of activities falling under UTII, then the tax for each of them must be calculated separately, after which the resulting amounts must 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 without employees can reduce 100% UTII tax on the amount of fixed payments paid for yourself in the tax period (quarter). Individual entrepreneurs independently choose the most convenient schedule paying insurance premiums for yourself (the main thing is that the entire amount is paid on time within the calendar year, i.e. from January 1 to December 31).

  note, that in accordance with Letter of the Ministry of Finance of Russia dated January 26, 2016 No. 03-11-09/2852, impostors were allowed to reduce tax by 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 for contributions paid before April 20 (the deadline for submitting reports for the 1st quarter).

  It is also possible to reduce insurance premiums paid for one tax period in another. Let’s say that contributions for the 4th quarter of 2019 were transferred in the 1st quarter of 2020. So, they can be taken as a deduction when calculating tax for the 1st quarter of 2020 (Letter dated March 29, 2013 No. 03-11-09/10035).

• Individual entrepreneurs and organizations with employees may 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, providing individual entrepreneurs with the opportunity to reduce the tax on contributions for themselves if they have 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 individual entrepreneurs 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 register 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 hired employees, then the cash register must be registered from February 1, 2017 to July 1, 2018. To receive a deduction, these expenses must not have been previously taken into account under other taxation systems.

  Benefit amount – 18,000 rub. for each cash machine.

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

An example of calculating UTII tax with a reduction for insurance premiums

Initial data

Let’s assume that in 2020, individual entrepreneur V.M. Antonov. provided shoe repair services in Balashikha (Moscow region).

Basic yield 7500 rub.

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

Coefficient K1 in 2020 is equal to 2,009 .

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

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

For myself IP Antonov V.M. paid fixed insurance premiums in 2020 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 months x 15% = RUB 10,848.6

The resulting tax amount can be reduced by insurance premiums paid for the employee and fixed contributions for yourself, but no more than 50% .

Thus, IP Petrov V.M. in each quarter it will be necessary to pay RUB 5,424.3(RUB 10,848.6 x 50%).

An example of calculating UTII for individual entrepreneurs without employees

Initial data

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

Basic yield for this type of activity is 7,500 rub.

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

Coefficient K1 in 2020 is equal to 2,009 .

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

Quarterly Ivanov A.A. paid insurance premiums for himself. In total he paid RUB 40,874(RUB 10,218.5 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 months x 15% = RUB 6,780.38

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

Since the amount of insurance premiums paid exceeds the calculated amount of tax, IP Petrov V.M. You don’t have to pay anything based on the results of the quarter (6,780.38 rubles – 10,218.5 less than 0).

An example of calculating UTII for an individual entrepreneur 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 washing of motor vehicles in the city of Pushkino, Moscow region.

Basic yield for this type of activity is 12,000 rub.

The physical indicator is number of employees (including individual entrepreneurs).

Coefficient K1 in 2020 is equal to 2,009 .

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

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

Tax calculation for the 1st quarter of 2020

12,000 rub. x 1 x 2,009 x 1 x 3 months 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 by 19,278 rubles.

Thus, IP Sergeev 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).

Deadlines for paying UTII tax 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 first month of the next quarter. But in 2020, the deadlines for paying taxes for quarters 1-3 fall on weekends, and therefore are shifted to the next working 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. The code does not regulate in what form this should be done, so all the so-called “UTII Books”, which are strongly recommended by tax officials, 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 purchasing it. But it is important to remember that it is necessary to conduct only taking into account 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.

Deadlines for submitting UTII declarations in 2020

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

Accounting and reporting

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

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

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

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

Learn more about financial statements

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. Lighter rules apply for individual entrepreneurs.

More details 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 registers. Individual entrepreneurs without employees from the service sector can take advantage of the deferment until July 1, 2021.

Additional reporting

Combining UTII with other tax regimes

Read about the rules for combining UTII and simplified tax system.

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

Separate accounting for UTII

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

There are expenses that cannot be clearly attributed either to UTII or to other activities, for example, the salaries of employees who are engaged in all types of activities at the same time (director, accountant, etc.). In such cases, costs are necessary divide into two parts proportionally 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 terms of application of this regime. Most often this is due to the number of people hired, that is, based on the results of the tax period (quarter) average number employees exceeded 100 people.

If an organization or individual entrepreneur uses only UTII, then if the right to imputation is lost, 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 if the right to imputation is lost, the company (IP) will automatically be transferred to the simplified tax system as the main taxation regime. In this case, re-submitting an application for transition to the simplified tax system is not required.

Transition to another tax regime

It is possible to switch from UTII to a different taxation regime only from the next year, with the exception of the case when an individual entrepreneur or organization ceases to be a payer of the imputed tax. 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 activity on UTII in 2 copies (for organizations - UTII form-3, for individual entrepreneurs - UTII form-4) and submit it to the tax service.

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

Frequently asked questions about the use of UTII

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

The start date of business is the day the first income is received. Thus, when submitting an application to switch to UTII, the report must be kept from the date of receipt of the first income, and not from the conclusion of a lease agreement or the signing of a transfer and acceptance certificate for the premises.

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

There is no revenue 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 in order to application of UTII. If the conditions of this type of activity are met (namely retail, not wholesale), an individual entrepreneur has the right to conduct foreign economic activity, being a payer of UTII.

Does an individual entrepreneur have the right to provide services for the transportation of passengers and goods to legal entities on UTII?

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 individual species activities may be applied to business activities in the field of providing motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs who have, by right of ownership or other right (use, possession and (or) disposal) no more than 20 vehicles intended to provide such services.

The number of vehicles available under the right of ownership or other right (possession, use and (or) disposal) should be understood as the number of vehicles, but not more than 20 units intended to provide paid services for the transportation of passengers and cargo held by taxpayers on their books, or leased (received), including under leasing and sublease agreements.

Article 346.27 of the Tax Code of the Russian Federation determines that vehicles include vehicles intended for transporting passengers and cargo on roads (buses of any type, cars and trucks). Vehicles do not include trailers, semi-trailers and trailers.

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

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

An entrepreneur who is engaged in retail trade or provides catering services 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 of ​​​​premises used in the activity. At the same time, not only the amount of tax payable, but also the very possibility of an entrepreneur applying UTII depends on the correctness of determining their total footage. Therefore, it is important to know which premises are not taken into account. Tips that can be found in judicial practice.

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

Premises undergoing renovation

Most often, retail premises are rented by individual entrepreneurs. And often before starting work they make repairs or even reconstruction in them. It is possible that part of the premises is still at the stage of preparatory work, and part can already be used for trade. When determining the physical indicator for calculating UTII “sales area (in square meters),” an individual entrepreneur may be faced with the question of whether it is necessary to take into account those areas that are not yet in use.

For your information

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According to sub. 6 paragraph 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 stores and pavilions with a sales area of ​​no more than 150 square meters. m for each trade organization object. The physical indicator in this case is “the area of ​​the sales floor (in square meters).”

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

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<...>trading floor area - part of a store, pavilion (open area) occupied by equipment intended for displaying, demonstrating goods, conducting cash payments and servicing customers, the area of ​​cash registers and cash booths, the area of ​​workplaces service personnel, as well as the area of ​​aisles for customers. The area of ​​the trading floor also includes the rented part of the trading floor area. The area of ​​utility rooms, administrative 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 sales area is determined on the basis of inventory and title documents<...>

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

Arbitrage practice

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

Thus, during an on-site tax audit, the inspectorate found that the individual entrepreneur did not include in the area of ​​the trading floor for tax purposes the premises where repairs and reconstruction were carried out. Tax officials considered that these actions led to an understatement of the tax base, and on this basis brought the entrepreneur to justice and assessed him an additional “imputed” tax. Disagreeing with the decision of the tax authority, the entrepreneur went to court.

The judges found that during the audited period the individual entrepreneur rented premises with a total area of ​​141.2 square meters. m. However, when carrying out retail trade, not the entire area of ​​​​the rented premises was used. The point is that in basements Reconstruction and repair work were still underway. To justify this, the entrepreneur presented a reconstruction project, an agreement for the provision of repair services, local estimates, construction permits, etc. It is noteworthy that as evidence of repairs and reconstruction in these premises, complaints from residents about the noise accompanying these works were also addressed to entrepreneur.

In the resolution dated October 15, 2012 in case No. A42-8611/2010, with reference to the provisions of Chapter 26.3 of the Tax Code, the court came to the conclusion 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 consequence, areas where repairs and reconstruction are carried out are not taken into account. The decision of the inspectorate to hold the entrepreneur accountable and to charge him additional UTII amounts was invalid by the court.

Area used for storing goods

When calculating the area of ​​a sales floor, premises used for storing goods are not taken into account. This conclusion suggests itself from the analysis of the definition of this physical indicator. Indeed, in Article 346.27 of the Tax Code of the Russian Federation, the area of ​​utility rooms, administrative premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not provided, does not relate to the area of ​​the trading floor. But it is important to have confirmation that these areas are used specifically for the specified purposes. Otherwise, tax inspectors may recognize them as part of the retail space. The likelihood of this is quite high, as evidenced by the fact that courts often have to consider disputes about the inclusion of warehouse premises in the retail area. However, the position of the courts on this issue is clear.

Arbitrage practice

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In the resolution dated 06/03/2013 No. F03-1604/2013 of the Federal Antimonopoly Service of the Far Eastern District Special attention drew attention to the fact that for the purposes of paying a single tax on imputed income, what matters is the actual use of the area when carrying out trade, 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 about whether it is necessary to take into account for tax purposes the premises used for storing goods.

The entrepreneur, based on a sublease agreement, rented a premises with a total area of ​​24 square meters. m, located in the store. As part of his retail trade, he installed a partition in this room, thereby separating shopping room from the warehouse. As a result of these actions, the sales floor area was 16 square meters. m, the area of ​​the room for storing goods is 8 sq. m. When calculating the single 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 merchandisers and does not provide customer service.

As for the tax inspectorate, it did not dispute the fact of the existence of premises 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 must be calculated taking into account the total area of ​​24 square meters. m. But the court sided with the entrepreneur and declared the tax inspectorate’s decision to additionally charge him a single tax on imputed income to be unlawful.

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Nadezhda Bovaeva, accountant at Condor CJSC

It is necessary to note that in judicial practice there are also decisions according to which areas for receiving and storing goods must be included in the calculation of area trading place. True, they are associated mainly with the mistakes of the entrepreneur himself. A striking example is the resolution 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 the desk audit, the tax inspectorate accrued additional UTII to the individual entrepreneur, since the individual entrepreneur unlawfully underestimated the value of the physical indicator “sales area” by the area used for storing goods.

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

According to Art. 346.27 of the Tax Code of the Russian Federation, a stationary retail chain that does not have trading floors is located in buildings, structures and structures intended for trading that do not have separate and specially equipped premises for these purposes, and are also used for concluding retail sales contracts and for conducting auctions. These include indoor markets (fairs), shopping malls, kiosks, vending machines etc. A necessary criterion for classifying a premises as a stationary facility 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.

A trading place is understood as a place used for carrying out retail purchase and sale transactions. This includes buildings, structures, structures and land, used to carry out retail purchase and sale transactions, as well as retail and public catering facilities that do not have trading floors and customer service areas (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 (catering) facilities that do not have sales floors (visitor service areas), counters, tables, trays and other objects .

The entrepreneur’s argument that the division of the premises trade equipment for retail and warehouse space is a sufficient basis for allocating a sales area, the judges rejected it. This is due to the fact that the separated part of the room point of sale for storage (warehousing) of goods using display cases, counters and other portable structures cannot be recognized as a utility room. After all, the very concept of “room” presupposes its constructive isolation and special equipment. The businessman did not provide documents related to the reconstruction of the premises.

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

Bar area

Based on clause 2 of Art. 346.26 of the Tax Code of the Russian Federation, “imputed” types of activities include the provision of public catering services through public catering facilities with an area of ​​the customer service area 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 hall for serving visitors - a building (part of it) or structure 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 customer service hall - the area of ​​specially equipped premises (open areas) of a catering facility intended for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure, determined on the basis of inventory and title documents<...>

At the same time, the customer service hall includes only an area that is intended directly for eating food and spending leisure time. The area of ​​other premises, for example, kitchens, distribution and heating areas finished products, cashier's places, utility rooms, etc. for the purpose of paying UTII, it is not included in the area of ​​the visitor service hall. The Russian Ministry of Finance spoke about this in its letter dated 02/03/2009 No. 03-11-06/3/19.

But, despite such clear explanations from the financial department, in practice disputes arise regarding areas that are not directly mentioned in this letter. We are talking, in particular, about bar counters. However, the disputes are understandable: tax officials 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 distribution of finished products and cashier places. Let's see what the judges think about this.

Arbitrage practice

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Based on the results of the on-site audit, the tax inspectorate held the taxpayer liable under clause 1 of Art. 122 of the Tax Code of the Russian Federation for incomplete payment of the single tax on imputed income. The basis was the tax authority’s conclusion that the physical indicator “area of ​​the visitor service hall” was underestimated by an area of ​​18.3 square meters. m, occupied by a bar counter.

FAS Central District found out that the disputed area (18.3 sq. m.) is occupied by a bar counter, behind which there were display cases for displaying culinary products, refrigeration equipment, equipment for heating and cooking, and a cash register. The tax authority did not provide evidence that the consumption of culinary products by visitors took place in this area or directly at the bar counter.

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

As a result, the court declared unlawful the inspectorate’s decision 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 FAS of the Central District presented its conclusions in a resolution dated November 21, 2012 in case No. A35-4212/2012.

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

The company asked this question to officials. The essence of the question is as follows.

The company enters into a lease agreement for retail trade. The contract contains information on the total area of ​​the premises and retail space required for calculating UTII. Then the company subleases part of the premises. How to prepare 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, which show how much space 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 clarifications in letter No. 03-11-11/53554 dated December 9, 2013.
To determine UTII in retail trade through stationary facilities with trading floors, a physical indicator is taken into account - “trading floor area”, determined in square meters (clause 3 of Article 346.29 of the Tax Code).

What is included in the sales area?

The Tax Code in Article 346.27 includes the following elements in this concept: retail space consists of areas that occupy:

Equipment for displaying and demonstrating goods (racks, showcases, etc.);

A place for making cash payments to customers and servicing them (cashier, point of delivery of goods);

Area occupied by cash registers and units;

Workstations for service personnel (table, chair, passages for service personnel);

Aisles for shoppers.

Simply put, a retail space is a place where buyers interact directly with sellers.

The area of ​​the trading floor under the lease agreement is considered as the rented 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 ​​a sales area? Information about the area of ​​the sales area can be found from title and inventory documents. These can be technical passports, diagrams, plans, explications, sales and purchase 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 clearly define the 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, can sublease the received premises (Clause 2 of Article 615 of the Civil Code of the Russian Federation).

Thus, if 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 involved 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 physical indicator data, it is necessary, in addition to the lease agreement, to provide a sublease agreement.

For the calculation of UTII at retail, see the example.

Calculation of physical indicators when combining modes

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Question:

The organization applies the simplified tax system and the taxation system in the form of UTII, rents premises with a total area of ​​80.67 square meters. m. The sublease agreement for the premises states that the premises will be used by the subtenant for the purpose of accommodating:

• sales area with an area of ​​35.9 sq. m;
• utility room with an area of ​​6.6 sq. m;
• utility room with an area of ​​7.13 sq. m;
• accounting premises with an area of ​​31.04 sq. m.

What area of ​​the premises is taken into account when calculating UTII?

Answer:

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

The Department of Tax and Customs Tariff Policy reviewed the letter on the procedure for calculating the single tax on imputed income in relation to business activities in the field of retail trade carried out through rented premises in which the tenant plans to organize a trading floor, and based on the information contained in the letter, reports the following

According to “Article 346.26” of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the taxation system in the form of a single tax on imputed income can be applied to business activities in the field of retail trade carried out through stores and pavilions with a sales floor area of ​​no more than 150 square meters. m for each trade organization object.

In accordance with “Article 346.29” of the Code, when calculating the single tax on imputed income in relation to business activities in the field of retail trade carried out through objects of a stationary retail chain that have trading floors, the “sales area (in square meters)” is used as a physical indicator of basic profitability meters)".

"Article 346.27" of the Code establishes that the area of ​​a sales floor is recognized as the part of a store, pavilion (open area) occupied by equipment intended for displaying, demonstrating goods, conducting cash payments and servicing customers, the area of ​​cash registers and cash booths, the area of ​​workplaces service personnel, as well as the area of ​​aisles for customers. The area of ​​the trading floor also includes the rented part of the trading floor area. The area of ​​utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not provided, does not apply to the area of ​​the trading floor.

The area of ​​the sales area is determined on the basis of inventory and title documents.

Inventory and title documents include any available to the organization or individual entrepreneur documents for a stationary retail chain facility, containing necessary information about the purpose, design features and layout of the premises of such an object, as well as information confirming the right to use this object (a purchase and sale agreement for non-residential premises, a technical passport for non-residential premises, plans, diagrams, explications, (sublease) of non-residential premises or its part (parts) ), permission to serve visitors in an open area and other documents).

It should be noted that, based on “Article 606” of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), under a lease agreement the lessor undertakes to provide the tenant with property for a fee for temporary possession and use or for temporary use.

Based on “Article 607” of the Civil Code of the Russian Federation, the lease (sublease) agreement must contain data that makes it possible to definitely establish the property to be transferred to the lessee as the leased object.

Please note that in the absence of such data in the lease (sublease) agreement, the condition regarding the object to be leased is considered not agreed upon by the parties, and the corresponding agreement is not considered concluded.

Taking into account the above, the calculation of the amount of the single tax on imputed income in relation to the entrepreneurial activity of an organization in the field of retail trade carried out through leased space, which, according to a sublease agreement, is transferred to the organization of a retail facility with a dedicated sales area, utility and administrative premises, should be carried out using a physical indicator "sales area (in square meters)".

We also inform you that in accordance with the “Regulations” on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation dated June 30, 2004 N 329, and the “Regulations” of the Ministry of Finance of Russia approved by Order of the Ministry of Finance of Russia dated March 23, 2005 N 45n, the Ministry of Finance of Russia considers individual and collective appeals from citizens and organizations on issues within the jurisdiction of the Ministry. In accordance with the “Regulations” and “Regulations”, unless otherwise provided by law, requests for the examination of contracts, constituent and other documents of organizations, as well as for the assessment of specific economic situations are not considered on the merits.

Deputy Director
Tax Department
and customs tariff policy
S.V.RAZGULIN

One type of “imputed” business is retail trade. In this case, you can use it when the area of ​​the sales floor of a store or pavilion does not exceed 150 square meters. If this requirement is not met, you will have to pay taxes under the general regime or “simplified” regime.

How to calculate retail space for UTII?

Determine the area of ​​the sales area using title and inventory documents. Such documents may be purchase and sale agreements non-residential premises, technical passports, floor plans, diagrams, explications, lease (sublease) agreements for non-residential premises or their individual parts. The areas of utility, administrative, storage and other premises in which customer service is not provided are not included in the area of ​​the trading floor. This procedure is provided for by the Tax Code of the Russian Federation.

Commercial premises (retail space) in the same retail facility are rented by the same organization under several contracts

the possibility of using UTII depends on the availability of trading floors in this facility and on the procedure for drawing up title documents.

If there are several trading floors, the tenant should take into account their total area, if, according to the title documents, these trading floors belong to the same retail facility (store, pavilion). If the total area does not exceed 150 sq. m, the tenant has the right to use UTII. If it exceeds, he must pay taxes in accordance with the general or simplified taxation system.

Trading floors belong to different retail facilities

According to the title documents, for the purposes of applying UTII, their areas are taken into account separately.

Note: Letters of the Ministry of Finance of Russia dated May 23, 2012 No. 03-11-11/166, dated October 21, 2010 No. 03-11-11/280, dated April 15, 2010 No. 03-11-11/101, Federal Tax Service of Russia dated July 2, 2010 No. ШС-37-3/5778.

There are no trading floors in the retail facility

then each rented premises qualifies as a separate trade organization facility (shop or pavilion). And the areas of the trading floors of such objects are not summed up. For each of them, the possibility of using UTII should be assessed separately. UTII can only be applied to those retail facilities whose sales floor area does not exceed 150 square meters. m. Similar explanations are contained in letters of the Ministry of Finance of Russia dated April 17, 2009 No. 03-11-09/142, dated September 4, 2007 No. 03-11-05/209, Federal Tax Service of Russia dated July 2, 2010 No. ShS- 37-3/5778.

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How to reduce the area of ​​the sales floor if this figure exceeds 150 sq. m, and it is beneficial for the organization to use UTII.

The following activities must be carried out:

• reduce the sales area, fencing off part of it (with a solid partition) for utility or administrative premises (letter of the Ministry of Finance of Russia dated July 4, 2006 No. 03-11-04/3/335). In this case, the results of the redevelopment (reduction of area) must be reflected in the inventory documents for the premises;
• rent out part of the premises. Retail space leased is not included in the calculation of UTII for retail trade (letter of the Ministry of Finance of Russia dated April 24, 2006 No. 03-11-05/109).

Rent out part of the store, then the “imputed” tax will be reduced

The physical indicator for calculating UTII in relation to retail trade through shops and pavilions with a sales floor area of ​​no more than 150 square meters is the sales area in sq. m. meters. If part of the retail space is leased (for example, by your own individual entrepreneurs), then there is no need to take into account the leased meters when calculating the “imputed” tax.

If the value of a physical indicator changes during the tax period, when calculating UTII, such change is taken into account from the beginning of the month in which it occurred.

The “imputed” tax for the month in which the lease agreement was concluded is calculated based on the area of ​​the sales floor minus the area leased. The basis for reducing the object of UTII taxation is the lease agreement.

Is the area of ​​the corridor included in the area of ​​the trading floor for the purposes of applying the taxation system in the form of UTII?

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UTII for retail trade: the court recognized that the sales area can be separated from the warehouse by temporary rather than permanent partitions

Explications of the technical passport cannot serve as a basis for additional tax assessment, since these documents do not indicate that the taxpayer has any rights to use retail space not specified in the lease agreement. As an annex to the lease agreement for premises with an area of ​​104 sq. meter, a plan was drawn up, in which the rented area was graphically indicated and temporary partitions were displayed. The installation of such partitions is confirmed by relevant documents (contract, work completion certificate). All this allows you to individualize the leased sales area. Thus, the judges concluded, the entrepreneur lawfully paid UTII (resolution of the AS of the West Siberian District dated April 22, 2016 No. A70-6147/2015).

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Trading hall, trading place at imputation

When to pay UTII to use the indicator “sale area”?

A pavilion is a building that has a sales area and is designed for one or more workplaces. The area of ​​the trading floor also includes the rented part of the trading floor area. The area of ​​utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not provided, does not apply to the area of ​​the trading floor. The area of ​​the sales area is determined on the basis of inventory and title documents.

Under the trading place means a place used for carrying out retail purchase and sale transactions. Retail places include buildings, structures, structures (part of them) and (or) land plots used for carrying out retail purchase and sale transactions, as well as retail trade and public catering facilities that do not have trading floors and customer service areas (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).

If the object of a stationary retail chain actually meets the characteristics of a store or pavilion, then when calculating the single tax on imputed income, the physical indicator “ sales area(in square meters)".

If a retail facility has the characteristics of a stationary retail chain that does not have trading floors (i.e. it is an indoor market (fair), shopping complex, kiosk or other similar facility) with a retail area exceeding 5 square meters, then when calculating the amount of the specified tax physical indicator should be used " retail space area
Corrective deflator coefficients for calculating UTII are published in the form of a table. The formula for calculating UTII is given.