What areas do not belong to the trading floor. Trade area - what is it? Businessmen on the sly

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

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

Premises under renovation

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

For your information

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

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

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

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

Arbitrage practice

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

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

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

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

Area used for storage of goods

When calculating the area of ​​the trading floor, the premises used for the storage of goods are not taken into account. Such a conclusion suggests itself from the analysis of the definition of this physical indicator. After all, in Article 346.27 of the Tax Code of the Russian Federation, the area of ​​​​auxiliary, administrative and household premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not provided, does not apply to the area of ​​\u200b\u200bthe trading floor. But it is important to have confirmation that these areas are used for these purposes. Otherwise tax inspectors may recognize them as part of the trading area. The probability of this is quite high, as evidenced by the fact that the courts often have to consider disputes about the inclusion of warehouse space in the sales area. However, the position of the courts on this issue is unequivocal.

Arbitrage practice

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In Resolution No. Ф03-1604/2013 dated 03.06.2013, the Federal Antimonopoly Service of the Far Eastern District paid special attention to the fact that for the purposes of paying a single tax on imputed income, the actual use of the area in the implementation of trade is important, and not the method of separation commercial premises from other premises. He came to this conclusion when considering a dispute between an entrepreneur and the tax office on whether it is necessary to take into account for tax purposes the premises used for storing goods.

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

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

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Nadezhda Bovaeva, accountant of CJSC "Condor"

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

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

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

According to Art. 346.27 of the Tax Code of the Russian Federation a stationary trading network that does not have trading floors, is located in buildings, structures and structures intended for trading, which do not have separate and specially equipped premises for these purposes, as well as used for concluding retail sale contracts and for bidding. These include indoor markets (fairs), shopping malls, kiosks, vending machines and others. A necessary criterion for classifying the premises as objects of stationary trading network having trading floors is the presence of utility and administrative premises, as well as premises for receiving, storing goods and preparing them for sale.

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

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

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

Bar area

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

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Article 346.27 of the Tax Code of the Russian Federation

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

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

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

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

Arbitrage practice

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

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

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

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

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

The procedure for determining the tax base for 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

×

×

K2

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

×

K1

×

K2

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.

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:

• sales 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 of retail trade carried out through a 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.

The inventory and title documents include any available to the organization or individual entrepreneur documents for the object of a stationary trading network, containing necessary information about the appointment design features and the 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 serving 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

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

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

How is retail space calculated?

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

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

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

How is the floor area calculated?

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

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

Lease agreement: read carefully

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

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

How to save on showroom

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

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

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

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

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

What is the difference

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

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

Let's understand the concepts

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

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

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

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

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

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

What else can be done

Then follows directly outlet optimize for those indicators that are specified in the contract. Otherwise, the measurements of the premises during the inspection may lead to the imposition of a fine.

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

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

Cafe and bar owners

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

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

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

Note to landlord

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

It is most rational to estimate the desired amount of profit and divide it into two separate articles - relatively low price for the rent of storage facilities and the obviously high cost of renting a trading floor.

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

One of the types of "imputed" business is retail trade. In this case, you can use it when the area of ​​\u200b\u200bthe trading floor of a store or pavilion does not exceed 150 square meters. If this requirement is not met, then you will have to pay taxes within the framework of general regime or "simplistic".

How to calculate the sales area for UTII?

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

Premises for trade (shopping space) in the same trade facility are leased by the same organization under several contracts

the possibility of using UTII depends on the presence of trading floors in this object and on the procedure for issuing 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 one trading facility (shop, pavilion). If the total area does not exceed 150 sq. m, the tenant has the right to apply UTII. If it exceeds, he must pay taxes in accordance with the general or simplified taxation system.

Trading floors belong to different trading facilities

according to title documents, then 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 trading facility

then each rented premises is qualified as a separate object of trade organization (shop or pavilion). And the areas of trading floors of such objects are not summed up. For each of them, the possibility of using UTII should be assessed separately. UTII can only be applied to those retail facilities whose sales floor area does not exceed 150 sq. m. Similar explanations are contained in the 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, the Federal Tax Service of Russia dated July 2, 2010 No. ШС- 37-3/5778.

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

It is necessary to carry out the following activities:

• reduce the floor space, having fenced off part of it (with a capital partition) for a utility or administrative and amenity premises (letter of the Ministry of Finance of Russia dated July 4, 2006 No. 03-11-04 / 3/335). At the same time, the results of the redevelopment (reduction of the area) must be reflected in the inventory documents for the premises;
• rent out part of the property. Leased retail space 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 decrease

The physical indicator for calculating UTII in relation to retail trade through shops and pavilions with a trading floor area of ​​​​not more than 150 square meters is the trading floor area in square meters. meters. If part of the retail space is leased (for example, to your own acquaintances of individual entrepreneurs), then it is not necessary to take into account the leased meters when calculating the "imputed" tax.

In the event of a change in the value of a physical indicator during the tax period, when calculating UTII, such a 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 is concluded is calculated based on the area of ​​the trading floor minus the area leased. The basis for reducing the object of taxation of UTII is a lease agreement.

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

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UTII for retail trade: the court recognized that the trading floor can be separated from the warehouse by temporary, not capital partitions

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

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Trading floor, trading place at imputation

When to use the indicator "area of ​​the trading place" for the payment of UTII?

a pavilion is a building that has a trading floor and is designed for one or more jobs. 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.

Under the market place refers to the place used for retail purchase and sale transactions. Trading places include buildings, structures, structures (part of them) and (or) land plots used for retail sale and purchase transactions, as well as retail and public catering facilities that do not have trading floors and customer service halls (tents, stalls, kiosks, boxes, containers and other objects, including those located in buildings, structures and structures), counters, tables, trays (including those located on land plots).

If the object of a stationary trading network actually corresponds to the characteristics of a store or pavilion, then when calculating the single tax on imputed income, the physical indicator “ sales floor area(in square meters).

If a trading facility has the features of a stationary trading network that does not have trading floors (i.e. it is a covered market (fair), shopping mall, kiosk or other similar facility) with an area of ​​the trading place exceeding 5 square meters, then when calculating the amount of the specified tax physical indicator should be used sales area
Deflator correction factors are published when calculating UTII in the form of a table. The formula for calculating UTII is given.

Types of business in the charter and reporting. What services in the Moscow region are subject to UTII. No activity - submit reports? Cars under repair. Number of 100 people.