How is the retail space calculated with EITI. Trade area - what is it? What is envd

Question:

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

trading floor 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 considered a letter on the procedure for calculating a single tax on imputed income in relation to entrepreneurial activity in the field retail carried out through the leased premises in which the tenant plans to organize a trading floor, and based on the information provided in the letter, informs the following

According to "Article 346.26" of the Tax Code Russian Federation(hereinafter referred to as the Code) the taxation system in the form of a single tax on imputed income may be applied to entrepreneurial activities in the field of retail trade carried out through shops and pavilions with a trading floor area of not more than 150 sq. m for each object of trade organization.

In accordance with "Article 346.29" of the Code, when calculating a single tax on imputed income in relation to entrepreneurial activities in the field of retail trade carried out through objects of a stationary trading network with trading floors, "the area of the trading floor (in square meters)".

"Article 346.27" of the Code establishes that the area of the trading floor is recognized as the part of the store, pavilion (open area), occupied by equipment intended for laying out, demonstrating goods, conducting cash settlements and servicing customers, the area of \u200b\u200bcash units and cash booths, the area of working places service personnel, as well as the aisle area for customers. The area of the trading floor also includes the leased part of the trading floor area. The area of auxiliary, 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 trading floor is determined on the basis of inventory and title documents.

Inventory and title documents include any documents available to an organization or an individual entrepreneur for an object of a stationary trading network containing the 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 (contract for the sale of non-residential premises , technical passport for non-residential premises, plans, diagrams, explications, (sublease) of non-residential premises or part (s) thereof, permission for the right to serve visitors in an open area and other documents).

At the same time, it should be noted that based on "Art. 606" Civil Code Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), under a lease agreement, the lessor undertakes to provide the lessee 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 make it possible to definitely establish the property to be transferred to the tenant as an object of lease.

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

In view of the foregoing, the calculation of the amount of a single tax on imputed income in relation to the entrepreneurial activity of an organization in the field of retail trade carried out through a leased area, which, according to a sublease agreement, is transferred to the organization of a trading facility with a dedicated trading floor, 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 of 30.06.2004 N 329, and the "Regulations" of the Ministry of Finance of Russia, approved by Order of the Ministry of Finance of Russia of 03.23.2005 N 45n, the Ministry of Finance of Russia considers individual and collective appeals of citizens and organizations on issues within the jurisdiction of the Ministry. In accordance with the "Regulations" and "Regulations", unless otherwise provided by law, applications 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
Department of Tax
and customs tariff policy
S.V. Razgulin

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

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

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

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

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

Sales floor area

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

In order to pay UTII, the area of \u200b\u200bthe trading floor should not exceed 150 square meters. m. Article 346.27 of the Tax Code of the Russian Federation determines that the area of \u200b\u200bthe trading floor includes:

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

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

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

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

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

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

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

The Federal Antimonopoly Service of the East Siberian District, in its resolution dated 13.10.2009 No. A78-3625 / 08, indicated that the obligatory sign of classifying areas as “sales area area” and accounting for a single tax is the actual use of these areas in the implementation of trade. And the burden of proving that the "vnemenschik" used a large area for retail trade rests with the tax authorities.

Similar conclusions are contained in the resolutions of the Federal Antimonopoly Service of the Volga District dated April 11, 2012 No. A57-3313 / 2011, the Federal Antimonopoly Service of the West Siberian District dated October 18, 2010 No. A45-7149 / 2010, the Federal Antimonopoly Service of the Far Eastern District dated July 15, 2011 No. F03-2543 / 2011 and the Federal Antimonopoly Service of the Moscow district dated 04/01/2010 No. КА-А41 / 2694-10.

However, it should be noted that there is judgments, in which the arbitrators took into account only the inventory and title documents. At the same time, they noted that such documents should be drawn up by the competent authorities (for example, the BTI authorities). In the decision of the Federal Antimonopoly Service of the Volga-Vyatka District of August 6, 2012 No. A29-6075 / 2011 (upheld by the Determination of the Supreme Arbitration Court of the Russian Federation of December 19, 2012 No. VAS-16459 / 12), the arbitrators refused to accept as evidence of a change in the area of the trading floor the floor plan, which was compiled by a third party individual entrepreneur.

The same conclusions can be found in the resolutions of the Federal Antimonopoly Service of the North-Western District of March 5, 2011 No. A66-6259 / 2010, as well as the Federal Antimonopoly Service of the East Siberian District of February 24, 2012 No. A74-3677 / 2010 and of May 13, 2009 No. A78-4725 / 08-S3-22/186-F02-2154/09.

Thus, in order to avoid claims from outside, we recommend that you make changes to the sales area in time so that it corresponds to the BTI data. In addition, the information in the inventory documents must match the data in the title documents.

Example 1
LLC "Tea plantations", using in the form of UTII, carries out retail trade various types tea and coffee through a shop with a total area of 160 sq. m. The store is located in the city (Oktyabrsky district). In accordance with the inventory plan, the area of the trading floor is 100 square meters. m, the rest of the area is occupied by administrative and amenity and warehouses. Let's calculate the amount of UTII, which is payable to the budget for the IV quarter of 2014.

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

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

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

In whole units - 59,590 rubles.

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

Trade area

When conducting retail trade through objects of a stationary distribution network that do not have trading floors, as well as through objects of a non-stationary distribution network, the following physical indicators are used:

- the number of trading places;
- area of the trading place (in square meters).

And the choice of which physical indicator to use to calculate UTII depends on the area of \u200b\u200bthe trading place. If the area of the trading place does not exceed 5 sq. m, then the physical indicator "number of trading places" is used if it exceeds 5 sq. m, then "the area of the trading floor." About this - paragraph 3 of article 346.29 of the Tax Code of the Russian Federation.

Let's first consider how to determine the area of \u200b\u200bthe trading place. And we immediately note that the Tax Code of the Russian Federation does not say anything about this. Therefore, we turn to the regulatory authorities for clarification. Thus, the specialists of the department point out that the area of the trading place, as well as the area of the trading floor, should be determined on the basis of inventory and title documents. This is stated in the letters of the Ministry of Finance of Russia dated 08.08.2012 No. 03-11-11 / 231, dated 05.03.2012 No. 03-11-11 / 68, dated 12.26.2011 No. 03-11-11 / 320, dated 08.10.2009 No. 03-11-09/274 and dated May 26, 2009 No. 03-11-09/18. Agree with financiers and tax specialists (letter dated July 27, 2009 No. 3-2-12 / 83).

Note that there are no restrictions on the size of the area of a trading place used for the purposes of "imputed" retail trade, Chapter 26.3 of the Tax Code of the Russian Federation does not provide for the provisions of Chapter 26.3 of the Tax Code of the Russian Federation and the reduction of the area of a trading place by the area of premises for receiving, storing goods and preparing them for sale where customer service is not provided. The Ministry of Finance of Russia drew attention to this in letters dated 05.03.2012 No. 03-11-11/68, dated 26.12.2011 No. 03-11-11/320, dated 22.12.2009 No. 03-11-09/410, dated 10.08. 2009 No. 03-11-09/274 and dated May 26, 2009 No. 03-11-09/185. See also Letter No. ШС-22-3/507@ dated June 25, 2009 from the Federal Tax Service of Russia.

As for the judges, they fully agree with the regulatory authorities. For example, in the decision of the Federal Antimonopoly Service of the North-Western District dated May 29, 2012 No. A05-10400/2011, the arbitrators indicated that when retailing through an object recognized as a trading place, the physical indicator "shopping area" includes all areas related to this object of trade, including those used for the acceptance and storage of goods. Similar conclusions contain resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 417/11 of June 14, 2011, FAS of the Volga-Vyatka District of May 16, 2012 No. A79-6987/2011, No. A11-8979/2010 of February 13, 2012, FAS of the Moscow District of February 10, 2012 No. А41-31817/10, Federal Antimonopoly Service of the Central District of March 11, 2011 No. А62-4419/2010 and Federal Antimonopoly Service of the Volga District of February 9, 2010 No. А12-16000/2009.

What if the trade is conducted through several retail premises that are located in the same building? Chapter 26.3 of the Tax Code of the Russian Federation does not allow this. In the letters of the Ministry of Finance of Russia dated December 31, 2010 No. 03-11-11 / 335 and the Federal Tax Service of Russia dated July 2, 2010 No. ShS-37-3 / 5778 @ it is said that if retail trade is carried out using several shopping facilities, which belong to the same store (pavilion) and are located in the same building, then when calculating the amount of UTII, the area of \u200b\u200ball trading floors must be summed up. If retail trade is carried out using several trading facilities that are located in the same building, but are independent stores (pavilions), then when calculating the amount of UTII, the area of \u200b\u200bthe trading floor for each store (pavilion) is taken into account separately according to the inventory and title documents.

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

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

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

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

In whole units - 2157 rubles.

Now consider another example and note that when using the same physical indicator in different occasions the tax amount can vary significantly. Therefore, organizations and merchants, when planning their trading activities, should carefully approach the choice of the object of trade.

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

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

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

In whole units - 37,921 rubles.

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

Number of trading places

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

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

As you can see, the Tax Code of the Russian Federation does not establish specific physical characteristics or minimum requirements for a trading place. In a letter dated 07/05/2005 No. 03-11-04 / 3/2, the financiers indicated that if the goods are released from the warehouse, and the buyer and seller are settled at the company's office, then the number of trading places should be determined by the number of employees involved in the sale.

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

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

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

According to GOST R 51303-99 “Trade. Terms and Definitions” (approved by Resolution No. 242-st of the State Standard of Russia dated August 11, 1999), a trading place in retail trade should be understood as a specially equipped place for direct interaction between the seller and the buyer for the transfer of goods pursuant to a retail sale contract. Such a place is characterized by the presence of a certain spatial isolation and commercial equipment, as well as the possibility of direct contact between the seller and the buyer in the provision of trading services.

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

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

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

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

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

In whole units - 27,086 rubles.

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

Calculate UTII taking into account the rented area of the trading floor.

For the tenant organization, the leased area is part of the area of the stationary trading network facility that has a trading floor (Article 346.27 of the Tax Code of the Russian Federation). Regardless of what object is located there (showcase rack, tray, stand, etc.), in this case, UTII should be calculated based on the area of \u200b\u200bthe rented trading floor (in sq. M). The size of this area must be specified in the lease agreement. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated May 17, 2007 No. 03-11-04/3/164.

Correction factors

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

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

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

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

tax rate

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

The tax base

Order of definition tax base according to UTII depends on the area of trading places.

For all trading places, the area of which is less than 5 square meters. m, the tax base for the quarter is determined by the formula:

Tax base for UTII for the quarter, calculated by the number of trading places

Basic profitability per month (9000 rubles)

The number of trading places used to complete purchase and sale transactions in the first month of the quarter

The number of trading places used to complete purchase and sale transactions in the second month of the quarter

The number of trading places used to complete purchase and sale transactions in the third month of the quarter

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

For all trading places, the area of which is more than 5 square meters. m, the tax base for the quarter is determined by the formula:

The tax base for UTII for the quarter, calculated by the area of trading places

Basic profitability per month (1800 rubles)

The area of trading places used to complete purchase and sale transactions in the first month of the quarter

The area of trading places used to complete purchase and sale transactions in the second month of the quarter

The area of trading places used to complete purchase and sale transactions in the third month of the quarter

The value of the physical indicator - the area of \u200b\u200btrading places - is included in the calculation of UTII rounded to whole units (clause 11 of article 346.29 of the Tax Code of the Russian Federation). Rounding the size of the physical indicator, its value is less than 0.5 sq. m discard, and 0.5 sq. m and more, round up to a whole unit (letter of the Ministry of Finance of Russia dated June 16, 2009 No. 03-11-11 / 111). At the same time, round off in relation to the total area of all trading places. Include the area of each trading place in the calculation without rounding (for example, 15.42 sq. m.). This follows from the letter of the Ministry of Finance of Russia dated November 15, 2011 No. 03-11-06/3/116.

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

If during the quarter the organization used trading places of various sizes (less than and more than 5 sq. m), then the total tax base for the quarter will be:

UTII calculation

Having determined the size of the tax base, calculate the amount of UTII using the formula:

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

An example of calculating UTII from retail trade through objects that do not have trading floors. The number of trading places changed during the tax period

Alfa LLC retails through a tent located on the food market and applies UTII.

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

The area of the tent, which the organization used until February 8, was 4 square meters. m. Since February 10, the area of the tent has been increased by one and a half times and amounted to 6 square meters. m. Thus, when calculating the tax base for UTII for the first quarter, the following indicators are used:

in January - 1 trading place;
in February - 6 sq. m;
in March - 6 sq. m.

The imputed income for calculating UTII for the first quarter was:

for January: 9000 rubles/bargaining. place × 1 auction. place × 0.7 × 1.798 = 11,327 rubles;
for February-March: 1800 rubles/sq. m × (6 sq. m + 6 sq. m) × 0.7 × 1.798 = 27,186 rubles;
in total for the I quarter: 11,327 rubles. + 27 186 rub. = 38,513 rubles.

The amount of UTII for the first quarter is equal to:

RUB 38,513 × 15% = 5777 rubles.

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

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

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

In the area of the trading floor, include:

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

area of cash registers and booths;

the area of workplaces of service personnel;

aisle area for buyers;

the rented part of the trading floor.

Exclude from the area of the trading floor:

the area of utility rooms;

area of administrative and amenity premises;

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

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

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

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

By general rule when calculating UTII, the area of \u200b\u200bcheckout units and booths must be included in the area of \u200b\u200bthe trading floor (paragraph 22 of article 346.27 of the Tax Code of the Russian Federation).

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

According to the Ministry of Finance of Russia, if an organization uses the premises for non-technical purposes, then appropriate changes should be made to the inventory documents (registration certificate). To do this, you need to conduct a technical inventory (letters dated April 9, 2007 No. 03-11-04 / 3/107, dated April 9, 2007 No. 03-11-05 / 65, dated July 4, 2006 No. 03-11 -04/3/335 and dated April 24, 2006 No. 03-11-05/109).

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

If the trading floor is used to conduct various types of activities, when calculating UTII, the entire area of the hall must be taken into account.

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

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

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

Correction factors

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

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

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

tax rate

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

The tax base

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

Tax base for UTII for the quarter

Basic profitability per month (1800 rubles)

The area of the trading floor used for making purchase and sale transactions in the first month of the quarter

The area of the trading floor used for making purchase and sale transactions in the second month of the quarter

The area of the trading floor used for making purchase and sale transactions in the third month of the quarter

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

Change in physical indicator

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

UTII calculation

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

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

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

Alfa LLC retails through own shop and applies UTII.

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

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

Thus, the floor space used by Alfa in retail sales was:

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

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

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

Is it necessary to take into account the area in front of the outlet when calculating UTII?

Is the area of the staircase included in the calculation of the "imputed" tax?

How is the area of the hall rented by several merchants taken into account?

Retail trade can be transferred to UTII. Trade activities can be carried out through shops and pavilions with a trading floor area of not more than 150 square meters. m for each object of trade (subclause 6, clause 2, article 346.26 of the Tax Code of the Russian Federation), or through objects of a stationary trading network without trading floors, as well as objects of a non-stationary trading network (subclause 7, clause 2, article 346.26 of the Tax Code of the Russian Federation). At the same time, the “imputed” tax will be calculated based on the physical indicator “sales area” or the indicator “trading place”. Recall that if the area of \u200b\u200bthe trading place exceeds 5 sq. m, then UTII should be paid based on the area.

The area of the trading floor is determined on the basis of inventory and title documents. Such documents are considered to be any documents available to the IP for the object of the distribution network, which contain information about the purpose, design features and layout of the premises, information confirming the right to use the object. For example, a contract of sale or lease, a technical passport, plans, diagrams, explications, permission for the right to serve visitors in an open area.

For the purposes of UTII, the area of the trading floor includes a part of the store, a pavilion (open area) occupied by equipment intended for laying out, demonstrating goods, conducting cash settlements and servicing customers, the area of cash registers and cash booths, the area of working places for service personnel, as well as aisle area for customers. The area of the trading floor also includes the leased 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 \u200b\u200bthe trading floor on UTII (Article 326.27 of the Tax Code of the Russian Federation).

The law refers to the internal aisles of buyers, that is, the aisles between the windows, the aisles to the cash registers, etc. Is it necessary to take into account the area of external aisles for customers when determining the area of the trading floor (trading place)?

Area around the shop

Does the calculation of UTII take into account the area directly adjacent to the outlet? For example, a merchant rents a point of sale in the market (a tray for displaying and demonstrating goods). From the market square, the structure is fenced with a counter; there is no access for buyers directly to the trading area.

Suppose the area of the trading place is 5 square meters. m, but in the lease agreement, in addition to the area of the trading place itself, the area in front of the outlet is indicated. Quite often, the free area of the market is distributed among tenants in proportion to the area of the occupied trading place. In addition to the area occupied by the trade tray, a certain part of the area in front of the tray is transferred to the tenant. Despite the fact that the area of passages for buyers is the total area of the market, under the contract it was transferred to the businessman. UTII is calculated based on the area indicated in the documents, which means that the area of passages must also be taken into account.

This is the conclusion made in the letter of the Ministry of Finance of Russia dated May 26, 2009 No. 03-11-09 / 185. It turns out that UTII will have to be paid not from the “trading place”, but based on the “area”, because the limit is 5 square meters. m exceeded. It is unlikely that it will be possible to prove the opposite, because the area, firstly, is indicated in the title documents (in the contract), and you need to rely on them, and, secondly, it is used when servicing customers - customers can go to the entrepreneur's outlet.

The inclusion in the calculation of UTII of the area in front of the trading place of the entrepreneur is legal, says the decision of the Federal Arbitration Court of the North Caucasus District dated May 11, 2004 No. F08-1934 / 2004-741A.

Another situation: a businessman rents a container. Under the terms of the contract, the land plot with a total area of 25 sq. m, of which 20 sq. m occupies a container, 5 sq. m - the area in front of the container, where the goods are placed and customer service is carried out. What is considered a trading place?

If the site is in front of the container, then UTII can be calculated based on the physical indicator "trading place". If we sum up the area of the container itself and the area in front of it, then the restriction is violated, and the tax will have to be calculated on the basis of the “sales area area” indicator. For a businessman, the first option is more profitable, but the inspectors, and after them the judges, indicate the correctness of the second option.

The tax code does not contain any rules for the distribution of the area of the trading place. Under the terms of the contract, the businessman receives a plot of 25 sq. m, from which he must pay UTII. Even if the contract states that the container is used only for storing goods and preparing for sale, and customer service is carried out only in the area in front of the container, it will not be possible to calculate UTII based on the “trading place” indicator.

Indeed, there is a rule that utility, warehouse, administrative and other auxiliary premises are not included in the calculation of UTII in the area of the trading floor. But it only applies to fixed network objects. A trading place consisting of a container and an open area in front of it is not one.

The Ministry of Finance of Russia notes that the code does not provide for a reduction in the area of a trading place by the area where goods are stored or pre-sale preparation is carried out (letter dated July 17, 2008 No. 03-11-04 / 3/328). Moreover, if the merchant independently allocates part of the area, designating it as utility rooms, this will not affect the calculation of UTII. The tax will have to be paid from the area of the entire outlet (letter of the Ministry of Finance of Russia dated August 10, 2009 No. 03-11-09 / 274).

In another letter from the financial department, a situation is considered when an entrepreneur rents a trading place with an area of 30 sq. m., while 20 sq. m. of them are the passage for buyers from one part of the building to another. And in this case, when calculating UTII, the entire area should be taken into account. Reducing the area of the trading place by the area of passages for buyers is not provided (letter dated March 21, 2008 No. 03-11-05 / 67).

Is the area of the entrance to the store considered on UTII?

What about the store entrance area? Even if it is only a few meters, I would like to subtract them from the area on the basis of which UTII is determined.

The answer again depends on the documentation for the object. The Ministry of Finance of Russia in a letter dated May 15, 2007 No. 03-11-04 / 3/159 indicates: if the entrance area is included in total area trading floor, then it must be taken into account when calculating UTII. It is difficult to exclude this part of the object from the calculation. Even if in the data sheet or other document this area is not included in the area of the trading floor, it will most likely be designated as a passage area for visitors, which is included in the calculation.

Now a few words about the area of passages between departments. If a merchant wholly owns an object, say, a businessman rents a hall divided into several departments, the entire area must be taken into account. Of course, excluding utility and other auxiliary premises. If a businessman rents a trading floor, while the aisle area is not transferred to him under the terms of the contract, then UTII is paid only from the leased space. The inspectorate may try to charge additional tax by including aisles for buyers in the calculation. Even if, according to the explication of the building, the passages belong to the shopping area, but only the hall was transferred to the merchant under the terms of the contract, the court will be based on the lease agreement and UTII will calculate based on the area transferred to the use of the IP (resolution of the Federal Arbitration Court of the North-Western District of February 4, 2008 No. A56-2078/2007).

A similar conclusion can be drawn from the letter of the Ministry of Finance of Russia dated January 22, 2009 No. 03-11-06/3/05, which considers the situation when the trading floor is leased to different tenants. UTII should be calculated based on the size of the leased area of the trading floor, including passages for buyers, determined on the basis of a lease agreement. It turns out that if under the contract the areas of passages are not leased out, they do not need to be taken into account. Therefore, you can try to negotiate with the landlord under the contract to transfer to the merchant only the retail space, not including the area of passages for buyers, but pay for it separately or simply increase the rent proportionally.

Another controversial area in the store is the stairs between the trading floors. It must also be taken into account when calculating UTII, if it is transferred to the merchant by a lease agreement. If the staircase is common for the pavilions located in the shopping center and it is not specified in the contract, then it does not need to be taken into account.

For example, in the decision of the Federal Arbitration Court of the North Caucasus District dated May 11, 2004 No. F08-1934 / 2004-741A, the judges agreed that the area immediately in front of the outlet should be included in the calculation of the "imputed" tax, but part of the area staircase to the area used by the entrepreneur in trading activities, the court excluded from the calculation of UTII.

Suppose a businessman owns trading floors located on different floors of the same building. In this case, the contract must clearly stipulate the ownership of the space. If, according to the documents, trading floors located on different floors belong to the same object of a stationary trading network, then the total area of the halls should be determined, taking into account the area of \u200b\u200bthe stairs. Here the limit of 150 square meters may be violated. m and then the merchant will lose the right to work on UTII.

If the trading floors according to the documents will relate to different trading facilities, then when calculating the UTII, the areas are taken into account separately, they do not need to be summed up. In this case, it is necessary to decide which of the two halls the staircase belongs to. Since it cannot be excluded from the calculation, it will be necessary to attribute its area to one of the halls or divide it.

In order for the area of the halls to be accounted for separately, in addition to the division of retail space according to documents, it is necessary to organize separate accounting for each object. And if the individual entrepreneur makes calculations using KKM, then each hall should have its own cash machine, then the area can not be summarized when determining the right to "imputation".

Judicial practice shows that when attributing the passages for buyers to the trading floor (trading place), the terms of the lease agreement play the main role. If the landlord has included the area of the aisles in the area of the trading floor, then this indicator should be taken into account when calculating the single tax on imputed income.

Sales floor area

Trade area

Number of trading places

Correction factors

tax rate

The tax base

UTII calculation

Correction factors

tax rate

The tax base

Change in physical indicator

UTII calculation

Area around the shop

Is the area of ​​​​the entrance to the store considered on UTII?

Is the area of the entrance to the store considered on UTII?