Tax on retail space. We calculate the UTII: how to distinguish a trading floor from a retail space and how to determine their area

Views: 5

Marina

Hello, I am a UTII payer, I rent space in a shopping center. The total area under the contract is 48 sq.m. Retail area 36 sq.m. the rest of the area is a corridor and a storage room. The tax office told me that I had to pay tax for the entire area, excluding the corridor. They said the warehouse area does not count because... There is no permanent partition, the warehouse is separated by economy panels. Please tell me if they are right. If not, what articles of the law can I refer to in order not to include a warehouse in the retail space.

The question relates to the city of Zaozerny, Krasnoyarsk Territory

Clarification from March 31, 2015 - 12:09
The tax office refers to some new law. They said that only a room separated by a permanent partition can be considered a storage room. And in my case, a warehouse separated by economy panels is not considered a storage facility. Is this legal?

Answers:

Pavel Makarenko

Good afternoon, Marina! No, they're wrong. You can refer to Art. 346.27 of the Tax Code of the Russian Federation, and to the Letter of the Ministry of Finance dated July 16, 2012 No. 03-11-11/207. Based on these documents, the area of ​​the sales floor is understood as the part of the 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 registers, 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.

Irina Shlyachkova

Hello! I disagree with my colleague! Since he only cites an excerpt from the rule of law and does not read it to the end. In accordance with Art. 346.27 of the Tax Code of the Russian Federation, for the purposes of Chapter 26.3 of the code (taxation system in the form of UTII for individual species activity) the following basic concepts are used: the area of ​​the trading floor is the part of the 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 ​​service workplaces 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. For the purposes of this chapter, inventory and title documents include any documents available to an organization or individual entrepreneur for a stationary facility. trading network(organizations catering), 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 (purchase and sale agreement for non-residential premises, technical passport for non-residential premises, plans, diagrams, explications, lease (sublease) agreement) non-residential premises or part(s) thereof, permission to serve visitors on open area and other documents). If such a partition is absent in the inventory and title documents or the direct purpose of this premises is stated in them, then it will depend on this whether such an area is to be included in the calculation or not. Accordingly, in your case, it is important to have confirmation that these areas are used specifically for the purposes you specified and not otherwise. Otherwise, tax inspectors may challenge the existence of such premises in the title documents and, accordingly, recognize them as part of the retail space. If such an area is fixed in the documents, then there is no need to worry.

Clarification from March 31, 2015 - 18:23
see Letter from the Ministry of Finance Russian Federation dated January 13, 2015 No. 03-11-11/69506

Irina Shlyachkova

Hello! I disagree with my colleague! Since he only cites an excerpt from the rule of law and does not read it to the end. In accordance with Art. 346.27 of the Tax Code of the Russian Federation, for the purposes of Chapter 26.3 of the code (taxation system in the form of UTII for certain types of activities), the following basic concepts are used: sales floor area - part of a store, pavilion (open area), occupied by equipment intended for displaying, demonstrating goods, holding cash settlements and customer service, the area of ​​cash registers and cash booths, the area of ​​work places for 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. For the purposes of this chapter, inventory and title documents include any documents available to an organization or individual entrepreneur for a stationary retail chain facility (catering organization), containing the necessary information about the purpose, design features and layout of the premises of such a facility, as well as information confirming the right to use this object (purchase and sale agreement for non-residential premises, technical passport for non-residential premises, plans, diagrams, explications, lease (sublease) agreement for non-residential premises or part(s), permission to serve visitors in an open area and other documents). If such a partition is absent in the inventory and title documents or the direct purpose of this premises is stated in them, then it will depend on this whether such an area is to be included in the calculation or not. Accordingly, in your case, it is important to have confirmation that these areas are used specifically for the purposes you specified and not otherwise. Otherwise, tax inspectors may challenge the existence of such premises in the title documents and, accordingly, recognize them as part of the retail space. If such an area is fixed in the documents, then there is no need to worry.

Trade area for UTII: how to determine in practice

The amount of imputed tax depends on the size of the retail space. But sometimes the object of trade actually has trading floor, but it is not highlighted in the inventory documents. How much retail space will be for UTII?

Special regime for retail

The company can apply imputation in relation to retail which is carried out:

• outside the hospital retail network(delivery (carry) trade) ();
• through shops and pavilions with a sales floor area of ​​no more than 150 sq. m for each trade item (subclause 6, clause 2, article 346.26 of the Tax Code of the Russian Federation);
• through objects of a stationary trading network without trading floors, as well as objects of a non-stationary trading network (subclause 7, paragraph 2, article 346.26 of the Tax Code of the Russian Federation).

The presence or absence of a sales area affects the procedure for calculating the single tax. And it is this that primarily determines how much UTII the retailer will have to pay.

If there is no object of trade (distribution and pedestal sales are carried out), the amount of tax depends on the number of workers employed in this activity. In other cases, the correct qualification of the object is important: whether it has a hall or not.

Retail space for UTII

If sales are conducted through a store (there is a retail space), then the physical indicator involved in the calculation of UTII is determined depending on the number of square meters of this area. Other premises (warehouses, utility rooms) are not included in the calculation of tax.

All premises for UTII

If a retail facility does not have a dedicated retail space for UTII, then the physical indicator for calculating the tax is also determined based on the number of square meters of area, but all premises are taken into account in the calculation, including those where the goods are stored and packaged. The only exceptions are small retail spaces with an area of ​​up to 5 square meters. m, the physical indicator for which is determined not by area, but by the number of such places.

The definition of a stationary retail chain with trading floors is given in Article 346.27 of the Tax Code of the Russian Federation. Such objects are characterized by the presence of separate premises for maintaining retail sales and customer service. The objects of a stationary retail chain with trading floors include only shops and pavilions (paragraph 14 of article 346.27 of the Tax Code of the Russian Federation).

In this case, a store should be understood as a specially equipped building (part of it), which (paragraph 26 of article 346.27 of the Tax Code of the Russian Federation):

1) intended for the sale of goods and provision of services to customers;

2) provided with trading, utility, administrative and amenity premises, premises for receiving, storing goods and preparing them for sale.

The list of retail facilities without a sales area is open. These include, in particular, specialists from the financial department (letters dated August 15, 2012 No. 03-11-11/245, dated June 7, 2012 No. 03-11-11/180):

• isolated retail trade facilities located on land plots and not subject to movement during the entire period of validity of agreements for their placement or lease (sublease) agreements. We are talking about tents, stalls, containers. The fact that containers are not classified as objects of trade with trading floor, FAS confirmed Northwestern district in the resolution of July 4, 2008 No. A56-10980/2007 (upheld by the decision of the Supreme Arbitration Court of the Russian Federation of November 7, 2008 No. 14268/08);
• administrative and educational buildings;
• markets and shopping centers that transfer for temporary possession or use structurally separate trading sections that are not classified as shops or pavilions.

If trading is carried out in a part of the store’s sales area that is rented by the seller, then he will calculate and pay a single tax in relation to the sales space. But if the entire store is rented, then the sales floor area is taken as a physical indicator.

How is retail space for UTII calculated in practice?

In practice, often a trading facility actually has a sales area, but it is not highlighted in the inventory and title documents. Or vice versa, a retail facility does not have a sales area, but in the documents it is called a store or pavilion.

In such cases, tax authorities usually interpret the situation in favor of the budget. Thus, the Federal Tax Service of Russia, in a letter dated May 6, 2010 No. ШС-37-3/1247@, notes that a retail facility that is actually used as a store, but, according to title or inventory documents, there is no retail space allocated for UTII ( that is, the area of ​​the trading floor), refers to the objects of a stationary retail chain without a trading floor.

IN judicial practice The physical characteristics of the object are often taken into account, rather than its name indicated in the documents. But the company must also confirm such characteristics with documents, for example, an agreement for reconstruction of the premises, photographs of the premises. In the presence of such evidence, the courts recognized as shops or pavilions trade facilities for which, according to the technical passport, the trading area for UTII (sales area) is not allocated, but in fact there are trading floors (for example, resolution of the Federal Antimonopoly Service of the Volga District dated April 30, 2009 No. A65- 16081/2008).

In the information letter dated March 5, 2013 No. 157, the Presidium of the Supreme Arbitration Court of the Russian Federation considered two controversial situations related to the determination of the physical indicator when calculating UTII for retail. Let's look at them.

Tax officials treated the two halls as one

According to the inspectors, the company, in violation of subparagraph 6 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, applied “imputation” in relation to trade through a hall where the retail area exceeds 150 square meters. m. Disagreeing with this, the company objected that the tax authorities did not take into account the design feature of the premises in which it carried out retail trade. In fact, the company used two adjacent sales areas, the area of ​​each of which did not exceed 150 square meters. m.

However, the inspectors considered that this was one retail space for UTII. The judges supported the tax authorities in this situation. They indicated that the area of ​​the sales area is determined on the basis of inventory and title documents. And the company did not take the necessary measures to make appropriate changes to these documents to reflect the redevelopment of the premises.

Inspectors took into account the vestibule area when calculating the tax

The tax authorities decided that when determining the value of the physical indicator “sales area,” the individual entrepreneur did not take into account the area of ​​the vestibule through which store visitors passed. According to the inspectors' calculations, the total area of ​​the sales area exceeds 150 square meters. m.

Important to remember! The area of ​​premises used for imputed trade must be confirmed by inventory or title documents.

But the arbitrators did not agree with the tax authorities. According to paragraph 22 of Article 346.27 of the Tax Code of the Russian Federation, when calculating the value of the physical indicator “sales area”, the area of ​​aisles for customers is taken into account. The judges noted: when interpreting this rule, it is necessary to proceed from the fact that the concept of “aisles for customers” includes aisles located inside the sales area itself. Passages leading to the trading floor, such as vestibules, corridors, stairs, lobbies, are not subject to this provision.

The vestibule is the space between the external (street) doors and the doors leading directly to the sales area of ​​the store, and is not actually used for retail purposes. Therefore, the inclusion by inspectors of the vestibule area in the value of the physical indicator “sales area” is unlawful.

For retail trade, you can use one of the following physical indicators: trading place, area of ​​the trading floor, area of ​​the trading place. From the article you will learn in what cases to use each of these physical indicators and how to determine them.

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

According to the provisions of Chapter 26.3 of the Tax Code of the Russian Federation, organizations and those engaged in retail trade must apply one of the following physical indicators for a single tax:

— area of ​​the sales area (in square meters);
— number of retail places;
— area of ​​the retail space (in square meters);
— number of employees, including individual entrepreneurs;
— number of vending machines.

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

Sales area

The physical indicator “trading floor area (in square meters)” is used when organizations and individual entrepreneurs conduct retail trade carried out through stationary retail chain facilities that have trading floors.

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

- part of a store, pavilion (open area) occupied by equipment intended for displaying and demonstrating goods;
— area used for cash transactions and customer service;
— area of ​​cash registers and cash registers;
— area of ​​working places for service personnel;
— area of ​​aisles for customers.

Also included in the sales area are the rented areas of the sales area. But the area of ​​utility, administrative and service premises, the area of ​​premises for receiving, storing goods and preparing them for sale, in which customer service is not provided, is not included in the area of ​​the trading floor for the purpose of paying UTII.

The area of ​​the sales area is determined on the basis of inventory and title documents. Such documents may be a purchase and sale agreement for non-residential premises, a technical passport for non-residential premises, plans, diagrams, explanations (sublease) of non-residential premises or part(s), permission to serve visitors in an open area, etc.

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

Financiers believe that this should under no circumstances be done. You need to calculate UTII only using the size of the sales floor area that is indicated in the inventory and title documents. And actually used by the organization or individual entrepreneur For the purposes of running a retail store, it does not matter. This conclusion is contained, for example, in letter dated 03/07/2013 No. 03-11-11/94.

Judges generally side with taxpayers and, when considering cases, find out the actual area of ​​the trading floor. Thus, in the resolution 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 sales area and a utility area with display cases. In the place for receiving, storing goods and preparing them for sale, in the utility rooms, there was no equipment intended for displaying, demonstrating goods, or conducting cash payments. No service was carried out in these areas, and customer access was prohibited. In this regard, the arbitrators came to the conclusion that the taxpayer used only the retail space to sell goods and lawfully calculated UTII from this area.

A similar conclusion is contained in the resolutions of the Federal Antimonopoly Service of the Central District dated June 15, 2012 No. A35-3273/2011 and the Federal Antimonopoly Service of the Ural District dated October 8, 2012 No. F09-9981/11, dated January 26, 2011 No. F09-10943/10-S3.

The Federal Antimonopoly Service of the East Siberian District, in its resolution dated October 13, 2009 No. A78-3625/08, indicated that a mandatory criterion for classifying space as “trading floor area” and taking it into account when calculating the single tax is the actual use of these spaces when carrying out trade. And the burden of proving that the “imputed” person used a large area for retail trade lies with the tax authorities.

Similar conclusions are contained in the resolutions of the FAS Volga District dated 04/11/2012 No. A57-3313/2011, the FAS West Siberian District dated 10/18/2010 No. A45-7149/2010, the FAS Far Eastern District dated 07/15/2011 No. F03-2543/2011 and the Moscow FAS District dated 04/01/2010 No. KA-A41/2694-10.

At the same time, it is worth noting that there are court decisions in which the arbitrators took into account only inventory and title documents. At the same time, they noted that such documents must be drawn up by competent authorities (for example, BTI authorities). In the resolution of the FAS of the Volga-Vyatka District dated 08/06/2012 No. A29-6075/2011 (upheld by the Ruling of the Supreme Arbitration Court of the Russian Federation dated 12/19/2012 No. VAS-16459/12), the arbitrators refused to accept as evidence of a change in the area of ​​the trading floor the floor plan that was compiled by a third-party individual entrepreneur.

The same conclusions can be found in the decisions of the Federal Antimonopoly Service of the North-Western District dated 03/05/2011 No. A66-6259/2010, as well as the FAS of the East Siberian District dated 02/24/2012 No. A74-3677/2010 and dated 05/13/2009 No. A78-4725/ 08-С3-22/186-Ф02-2154/09.

Thus, in order to avoid claims from outside, we recommend that changes in the retail space be completed in a timely manner so that it complies with the BTI data. In addition, the information in the inventory documents must match the data in the title documents.

Example 1
Tea Plantations LLC, which uses UTII in the form of UTII, carries out retail trade various types tea and coffee through a store with a total area of ​​160 sq. m. The store is located in the city (Oktyabrsky district). In accordance with the inventory plan, the sales floor area is 100 square meters. m, the rest of the area is occupied by administrative, household and storage facilities. Let's calculate the amount of UTII that is payable to the budget for the fourth quarter of 2014.

The basic profitability for retail trade carried out through stationary retail chain facilities with trading floors is 1,800 rubles. per month. Physical indicator - the area of ​​the sales 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 retail chain facilities with trading floors in the district is 0.44 ( for food products).

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

In whole units - 59,590 rubles.

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

Retail space area

When conducting retail trade through stationary retail chain facilities that do not have sales floors, as well as through non-stationary retail chain facilities, the following physical indicators are used:

— number of retail places;
— area of ​​the retail space (in square meters).

And the choice of which physical indicator to use to calculate UTII depends on the area of ​​the retail space. If the area of ​​the retail space does not exceed 5 sq. m, then the physical indicator “number of retail spaces” is used if it exceeds 5 sq. m, then “sales area”. 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 ​​a retail space. And let us immediately note that the Tax Code of the Russian Federation says nothing about this. Therefore, we will turn to the regulatory authorities for clarification. Thus, the department’s specialists point out that the area of ​​a retail space, as well as the area of ​​a sales floor, should be determined on the basis of inventory and title documents. This is stated in letters of the Ministry of Finance of Russia dated 08.08.2012 No. 03-11-11/231, dated 03.05.2012 No. 03-11-11/68, dated 26.12.2011 No. 03-11-11/320, dated 10.08.2009 No. 03-11-09/274 and dated May 26, 2009 No. 03-11-09/18. The tax authorities also agree with the financiers (letter dated July 27, 2009 No. 3-2-12/83).

Note that there are no restrictions on the size of the area of ​​a retail space used for the purposes of “imputed” retail trade in Chapter 26.3 of the Tax Code of the Russian Federation. Not provided for by the provisions of Chapter 26.3 of the Tax Code of the Russian Federation and a reduction in the area of ​​a retail space 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 03/05/2012 No. 03-11-11/68, dated 12/26/2011 No. 03-11-11/320, dated 12/22/2009 No. 03-11-09/410, dated 10.08. 2009 No. 03-11-09/274 and dated 05/26/2009 No. 03-11-09/185. See also letter of the Federal Tax Service of Russia dated June 25, 2009 No. ШС-22-3/507@.

As for the judges, they completely agree with the regulatory authorities. For example, in the resolution of the Federal Antimonopoly Service of the North-Western District dated May 29, 2012 No. A05-10400/2011, the arbitrators indicated that when retail trade is carried out through an object recognized as a trading place, the physical indicator “trading place area” includes all areas related to this object of trade, including those used for receiving and storing goods. Similar conclusions are contained in the resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 14, 2011 No. 417/11, FAS Volga-Vyatka District dated May 16, 2012 No. A79-6987/2011, dated February 13, 2012 No. A11-8979/2010, FAS Moscow District dated February 10, 2012 No. A41-31817/10, FAS of the Central District dated 03/11/2011 No. A62-4419/2010 and FAS of the Volga District dated 02/09/2010 No. A12-16000/2009.

What if trade is carried out through several retail premises located in the same building? Chapter 26.3 of the Tax Code of the Russian Federation does not provide for this. Letters from 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. ШС-37-3/5778@ say 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 ​​​​all trading floors must be summed up. If retail trade is carried out using several retail facilities that are located in the same building, but are independent stores (pavilions), then when calculating the amount of UTII, the area of ​​the sales floor for each store (pavilion) is taken into account separately according to inventory and title documents.

Let's look at an example of the procedure for calculating UTII using the physical indicator “area of ​​retail space”.

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

The basic yield in this case is 1800 rubles. per month. The physical indicator “area of ​​a retail space (in square meters)” is 5.9 square meters. m. The value of K2 in relation to retail trade through non-stationary retail chain facilities, the area of ​​the retail space in which exceeds 5 square meters. m, in the Novovyatsky district it is equal to 0.27 (for food products).

The amount of UTII payable to the budget based on the results of the fourth 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 rub.

In whole units - 2157 rubles.

Now let’s look at another example and note that when using the same physical indicator in different cases, the amount of tax can differ significantly. Therefore, organizations and businesses, when planning their trading activities you 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 on the construction market with a total area of ​​80 square meters. m. At the same time, a counter is installed inside the pavilion, where customers pay and receive goods. The counter occupies an area of ​​6 square meters. m. The goods themselves are stored in the pavilion, buyers have free access to them for inspection. Construction market located in Kirov (Leninsky district). Let's calculate the amount of UTII that is payable to the budget for the fourth quarter of 2014.

The basic profitability for this type of activity is 1800 rubles. per month. The physical indicator “area of ​​a retail space (in square meters)” in this case will be 80 square meters. m. The value of K2 in relation to retail trade through non-stationary retail chain facilities, the area of ​​the retail space in which exceeds 5 square meters. m, in the Leninsky district is 0.35 (for non-food products).

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

In whole units - 37,921 rubles.

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

Number of retail places

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

- buildings, structures, structures (part thereof) or land plots used for carrying out retail purchase and sale transactions;
— retail trade facilities that do not have sales areas (tents, stalls, kiosks, boxes, containers and other facilities, including those located in buildings, structures and structures);
— counters, tables, trays (including those located on land);
- land plots used to accommodate retail trade facilities that do not have sales floors, counters, tables, trays, and other facilities.

As you can see, specific physical characteristics The Tax Code of the Russian Federation does not establish minimum requirements for a retail space. In a letter dated 07/05/2005 No. 03-11-04/3/2, financiers indicated that if goods are released from a warehouse, and the buyer and seller settle at the company’s office, then the number of retail spaces must be determined by the number of employees carrying out the sale.

In letter dated March 29, 2006 No. 03-11-04/3/169, the Ministry of Finance of Russia considered the situation when a taxpayer rents retail space in the form of separate sections fenced off with light structures, or in the form of retail counters food products. In this case, financiers recommended determining the number of retail spaces based on the number of individual sections for rent. And if 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 07/02/2007 No. 03-11-04/3/247, employees of the financial department indicated that taxpayers renting stationary retail space behind counters in the indoor market building should determine the number of retail spaces 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 resolution dated April 12, 2007 No. F04-2192/2007 (33335-A75-19), indicated that a trading place is defined as a place used for making purchase and sale transactions.

According to GOST R 51303-99 “Trade. Terms and definitions" (approved by Decree of the State Standard of Russia dated 08/11/99 No. 242-st), a trading place in retail trade should be understood as a specially equipped place of direct interaction between the seller and the buyer for the transfer of goods in pursuance of a retail purchase and sale agreement. 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 when providing trade services.

Thus, the arbitrators concluded that several retail locations located next to each other could be used as one retail outlet. However, the following conditions must be met: there are no internal partitions between them, there is a single range of goods, a common cash register, one counter and (or) seller. Similar conclusions are contained in the decisions of the Federal Antimonopoly Service of the Ural District dated November 19, 2007 No. Ф09-9383/07-С3, the Volga District Federal Antimonopoly Service dated April 5, 2007 No. А12-16770/06 and the North Caucasian District Federal Antimonopoly Service dated January 16, 2007 No. Ф08-6177/2006- 2527A.

Therefore, taking into account the above, we can conclude that the number of trading places for the “imputed” should be determined based on the 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, judges may not support it (see, for example, the resolution of the Federal Antimonopoly Service of the North-Western District dated March 22, 2007 No. A56-34563/2006).

Example 4
LLC "Tea World", which applies a 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 is 5 pieces, each area is 4.9 square meters. m. Let's calculate the amount of UTII that is subject to payment to the budget for the fourth quarter of 2014.

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

The amount of UTII payable to the budget based on the results of the fourth 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 insurance premiums paid and temporary disability benefits paid to employees, but not by more than 50%. 

Trading organizations and individual entrepreneurs have the right to apply UTII only on the condition that the area of ​​the sales floor of their store does not exceed the values ​​​​specified in the Tax Code. This article will tell you what this area should be and what other restrictions the UTII provides for in retail trade in 2019.

Retail space is the main physical indicator with which UTII is calculated for organizations and individual entrepreneurs engaged in retail trade. The Tax Code of the Russian Federation directly states how exactly the area of ​​a retail facility affects the amount of the single tax, and other non-retail premises - on the value of the physical indicator. UTII retail 2017 is regulated by paragraphs. 6 paragraph 2 art. 346.26 Tax Code of the Russian Federation. It states, in particular, that trading organizations and individual entrepreneurs can choose UTII as the taxation system if:

• The area of ​​the premises in which trade is carried out is less than 5 square meters. m, in this case, the “trading place” indicator will appear as a physical indicator;
• The sales floor area does not exceed 150 square meters. m for each trade object (stationary or non-stationary), the physical indicator for UTII retail trade in this case is the “sales area”.

Shops, pavilions and sites at UTII

There is no direct formulation of what a trading floor is in tax legislation. However, this important physical indicator stores and others retail outlets must be determined strictly on the basis of documents. These may be inventory records and title documents for real estate. They should indicate:

• purpose of the property;
• layout and design features;
• information about the right to use the object.

It is important to correctly differentiate internal passages for customers, namely approaches to display cases or cash registers. If they are indicated in the documents, they also need to be taken into account when determining the physical indicator. If, taking into account these values, the size of the hall turns out to be greater than the permissible limit, the UTII tax cannot be applied to retail trade.

When a warehouse becomes a sales area

The calculation of UTII in 2019 for retail trade includes the area of ​​all premises in which customers are served. Therefore, if buyers have access to warehouses and utility rooms in which goods are also displayed, the physical indicator increases. This was indicated by the Presidium of the Supreme Arbitration Court of the Russian Federation in Resolution No. 417/11. However, in a controversial situation, the responsibility to prove the use of such a warehouse for direct customer service falls on the Federal Tax Service specialists. Sometimes this cannot be proven, and the courts take the side of taxpayers.

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 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?

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 (parts thereof) and (or) land plots used for carrying out retail purchase and sale transactions, as well as retail and public catering facilities that do not have sales 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 object) with a retail space exceeding 5 square meters, then when calculating the amount of the specified tax, the physical indicator “ retail space area(in square meters)".

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