Calculation of UTII in retail trade with examples. Delivery trade on UTII: calculation features, whether a cash register is needed Tax accounting and reporting UTII

Before starting a business related to delivery trade, you, as an entrepreneur, need to study the features of running this business and the taxation scheme.

ATTENTION! Starting with reporting for the fourth quarter of 2018, a new tax return form for the single tax on imputed income will be used, approved by Order of the Federal Tax Service of Russia dated June 26, 2018 N ММВ-7-3/414@. You can generate a UTII declaration without errors through, which has a free trial period.

What kind of trade is delivery?

In the Tax Code of the Russian Federation (part two) dated 05.08.2000 No. 117-FZ (as amended on 28.12.2016) Ch. 26.5. Art. 346.43. A fairly clear definition is given:

11)delivery trade – retail trade carried out outside a stationary retail network using specialized or specially equipped vehicles for trade, as well as mobile equipment used only with the vehicle. This type of trade includes trade using a car, a car shop, a car shop, a toner, a trailer, a mobile vending machine;

Thus, it becomes clear to us that delivery trade is mobile trade, not tied to a specific location. In other words, if you want, you can make a decision at any time and change your location, but at the same time you have the right to trade from a vehicle for a long time, remaining in the same place. But, suppose you are the owner of a mobile shop, devoid of signs of mobility (no wheels, towbar, etc.) - it rather resembles a kiosk, then trade from such a counter cannot be considered delivery trade.

In general, the Tax Code quite clearly defines the types of vehicles:

• automobile,
• auto shop,
• auto shop,
• tonar,
• caravan,
• mobile vending machine.

The legislator has a number of requirements for vehicles planned to be used for distribution trade:

• Your vehicle must meet the requirements of environmental class no lower than 4 (Euro 4);
• the vehicle must undergo technical inspection;
• the vehicle must be kept in proper sanitary and technical condition;
• according to modern requirements, you will have to equip the vehicle with a mobile geolocation system with the ability to track the vehicle via the Internet;
• the vehicle must be specially equipped for trading. What does this mean? Perhaps we are talking about a vehicle that was originally created for distribution trade, and, perhaps, converted for these purposes through major repairs. But in any case, the signs of trade should be obvious. You need to take care of the presence of a display case or counter, refrigeration, cash register and other technological equipment provided for by the requirements of regulations for the sale of products. Do not forget about the equipment of the seller’s workplace - it is necessary to install an umbrella or canopy, a chair, a table to be able to work with the client.

During operation, connection to utility networks may be required. You have the absolute opportunity to connect to energy and water supply networks on a temporary basis - this does not deprive your activity of the status of distribution trade.

After equipping the vehicle, it is very important to decide on the range of products sold. Here the All-Russian Product Classifier comes to our aid, according to which, and in accordance with the specialization of the vehicle, you can determine the list of goods:

What kind of trade cannot be considered delivery trade?

Now let’s look at the mistakes that will help you avoid problems with the law when determining the type of trade as delivery:

• trade cannot be considered delivery if you deliver the goods in accordance with a previously completed application or purchase and sale agreement;
• if your vehicle is not properly equipped, then trade from this vehicle also cannot be considered a delivery trade;
• if you trade from a tray, table, box, drawer, etc., i.e. Your trade equipment does not have the characteristics of a vehicle, then such trade cannot be considered delivery trade either.

Is it possible to apply UTII for distribution trade?

Calculation of UTII for distribution trade

When calculating UTII, a physical indicator is used - the number of employees, including the entrepreneur, which is 4,500 rubles for each employee. In addition to the physical indicator, the following coefficients are used:

• K1 – deflator coefficient
• K2 – correction factor

K1 for the next calendar year is established by the Ministry of Economic Development of the Russian Federation.

K2 determined by municipalities for an indefinite period.

If the local authorities do not apply a reduced tax rate, then the amount of UTII must be calculated at a rate of 15%.

So, to calculate UTII, first of all, we determine the tax base for the reporting quarter:

Having determined the tax base for UTII for the quarter, you can calculate the amount of UTII using the formula:

UTII = Tax base for UTII for the quarter * 15%

IP Ivanov I.I. trades seedlings from its own vehicle in Yekaterinburg. In the region, the UTII rate is 15%.

Let's determine the tax base for the quarter:

4500 rub/person*(1+1+1)*1.798*0.64 = 15534.72

Let's calculate the amount of UTII:

15534,72 * 15% = 2330,21

UTII for the 1st quarter is equal to 2330.21 rubles.

If during the specified period there were payments of hospital benefits and insurance premiums, then the amount of UTII can be reduced.

Common mistakes in maintaining UTII

Let's look at the most common mistakes in maintaining UTII.

Using online cash registers

Online cash registers will soon occupy a significant place in the trade sector. The new cash register equipment will differ in that it will send online tax information about completed sales in real time. The online cash register does not require ECLZ or fiscal memory, but a fiscal storage device is required. A fiscal drive is a removable unit used to store, protect and transmit information to the Federal Tax Service. As the drive fills up, it must be replaced, as well as the online cash register. Each copy is registered electronically with the tax authority.

Advantages of online cash registers

Advantages of online cash registers:

• if the business is conducted honestly and the Federal Tax Service notes this, then the likelihood of an audit is significantly reduced;
• the total costs of purchasing and operating CCP will be reduced.

When will the special regime be cancelled?

From July 1, 2018, all entrepreneurs engaged in delivery trade and falling under UTII will be required to start using online cash registers.

In order to start using the online cash register you need to:

• purchase cash register equipment;
• connect the cash register to the Internet;
• select a fiscal data operator and conclude an agreement (indicate the operator’s IP at the checkout);
• register an online cash register with the tax office and receive an online registration card;
• start using it!

Questions and answers

Question 1. Is trading through an online store considered delivery if the goods are delivered by courier?

Answer: No, trade through an online store cannot be classified as delivery trade.

Question 2. Can trade in a store-car and store-ship be classified as distribution trade?

Answer: Section 346.43. The Tax Code of the Russian Federation does not provide for store-cars and store-ships as a vehicle from which delivery trade can be carried out.

Question 3. Is it possible to include computer programs in the range of goods during distribution trade?

Answer: In accordance with clause 4 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55, when conducting retail trade outside of stationary retail facilities, the sale of programs for electronic computers and databases is not allowed. Consequently, delivery trade in computer programs is prohibited, and transferring this activity to UTII is impossible.

Question 4. Can I receive a cash receipt electronically if an online cash register is introduced?

Answer: Yes, the online checkout allows you to send the seller a check to the buyer’s phone or email address.

If an organization or individual entrepreneur uses taxation as a tax regime, then they must know all the subtleties and features of calculating this tax fee. And there are a lot of them in it. Let's start in order.

Basic moments

According to the law, those commercial organizations and individual entrepreneurs who are engaged in certain types of activities have the right to work under UTII. Their list is prescribed in the All-Russian Classifier of Services to the Population and partially in OKVED. However, specific areas of activity in which it is possible to use UTII in each region are determined individually at the level of local authorities. In turn, they are guided by the economic and territorial characteristics of the region.

When developing his enterprise in one direction or another, every businessman should know whether it falls under UTII or not. This is important for the reason that if the use of “imputation” is possible, then a company or individual entrepreneur can significantly.

The transition to UTII is a strictly voluntary procedure.

How does UTII differ from other forms of taxes?

The most important difference between UTII is that the tax here is paid not on the actual profit received, but on the estimated future income. At the same time, a single tax replaces several tax payments at once, such as personal income tax, VAT, property tax and profit tax.

UTII for retail trade

Quite often, “imputation” is used specifically in the retail industry. This is beneficial for businessmen: if business is going well, then, regardless of the amount of income, they need to pay a strictly defined amount of taxes to the state budget. True, this is also where the main drawback of UTII lies: in the case when trade is at zero or an organization, just like an individual entrepreneur, for some reason stopped conducting its activities, but did not have time to notify the tax service about it, the “imputation” will still have to be paid.

Conditions for using UTII for retail

Not every trading company has the right to use the special UTII regime in its work. There are a number of restrictions that must be taken into account if you want to work according to “imputation”. Here they are:

• The sales area of ​​the company should not exceed 150 sq.m. Otherwise, trade must be conducted either through a non-stationary network or on premises without a sales floor;
• catering establishments cannot use “imputation”;
• Sellers of fuel: gasoline, gas, and motor oils do not have the right to work under imputation;
• entrepreneurs delivering their products to customers through online stores or mail.

These and some other individual entrepreneurs and organizations working in the field of retail sales cannot use UTII. A complete list of restrictions can be found in the Tax Code of the Russian Federation.

Formula and main parameters for calculating UTII in retail trade

As when calculating any other tax, accountants of enterprises and organizations located on UTII must know the formula by which this tax is calculated. According to UTII it will be like this:

BD x FP x K1 x K2 x 15% = UTII

Explanations:
DB– basic profitability. At its core, this is the estimated monthly income for certain types of activities. As of 2016, in retail it is equal to 1,800 rubles per square meter;

FP– physical indicator. For different areas, the physical indicator can be different phenomena, for example, for transport companies it is the vehicles involved in work, for companies providing household services to the population it is the number of personnel. If we talk about retail trade, then the physical indicator here will be the area of ​​the sales floor.

Please note: to reduce tax payments when concluding a lease agreement for a store or retail department, it is better to immediately distinguish between retail and warehouse premises. This is important because only the area of ​​the sales floor, that is, the object for making a profit, is used to calculate the tax.

K 1– a coefficient established at the federal level and reflecting the amount of inflation. In the language of economists, this coefficient is otherwise called a deflator. This indicator changes once a year by a special order of the Ministry of Economic Development.

K 2— a coefficient that is developed by regions of the Russian Federation at the local level. It takes into account many factors at once: such as seasonality, operating hours of an enterprise or individual entrepreneur, employee salaries, etc. In order to find out K 2, you need to contact the tax office at the place of registration;

% — the size of the tax rate.

Let's look at examples of UTII calculations in different cases. All initial data are taken for 2016.

Example 1 (sales area 5-150 sq.m.)

In the first example, let’s take a retail space of 70 sq.m. The store is located in a region where K2 is 0.6.

In total we have:

Basic income – 1800;
Physical indicator – 70;
% — 15;
K 1 - 1.798;
K 2 - 0.6;

Now let's move directly to the calculation:

UTII = 1800 x 70 x 1.798 x 0.6 x 15% = 20389.32 rubles

This is the amount of tax that a taxpayer must pay for one month.

Example 2 (sales area less than 5 sq.m.)

If the area of ​​the retail space does not exceed 5 sq.m., then a different formula must be used for calculation. In this case, such parameters as the basic profitability and the physical indicator will be a strictly defined constant value of 9000.

In the example below, let the area of ​​the retail outlet be 3 sq.m. The region is the same with K 2 equal to 0.6.

The initial data is:

Basic income + physical indicator – 9000;
% — 15;
K 1 – 1, 798;
K 2 – 0.6;

We calculate UTII:

UTII = 9000 x 1.798 x 0.6 x 15% = 1456.38 rubles

- this is exactly how much the owner of, for example, a kiosk with a sales area of ​​3 sq.m. must pay to the treasury under UTII for one month of work.

Example 3 (trade of mixed goods)

Here we provide a more detailed calculation, taking into account some factors influencing tax reduction.

Attention! If an enterprise trades in multiple types of goods at once, you should study regional K2 very carefully. In some cases, this can significantly reduce the tax. Let's give a specific example.

Let's take a wine store with an area of ​​25 sq.m. as a taxable object. Regional K2 for alcoholic beverages in a given region will be equal to 1.

We calculate using the above formula:

1800*25*1.798*1*0.15=12136.5 rubles.

Since UTII must be paid quarterly, we multiply the resulting amount by 3.

As a result, we have 36409.5 - this is how much we need to pay to the state budget for one quarter

However, in this case, there is a little trick that can be quite legally used to reduce taxes. A liquor store sells not only alcohol, but also various types of products (including snacks), which means it can be regarded as a mixed food store. But for this category the coefficient is completely different – ​​only 0.27.

1800*25*1.798*0, 27*0.15=3, 276.85 * 3 = 9830.5 rubles

Thus, the difference between the first and second calculations is 26,579 rubles.

But this is not the limit. If we consider this calculation from the point of view of an individual entrepreneur, then he can reduce this tax on contributions paid to the Pension Fund and the Compulsory Medical Insurance Fund for himself in the amount of 100%, but only on the condition that they were made regularly and without delay. If there are sellers, this tax is reduced by 50% of payments made for them to extra-budgetary funds.

With a competent approach and taking into account all factors, the tax paid under UTII can be significantly reduced. As can be seen from the above example, its size is affected by payments to the Pension Fund and the Compulsory Medical Insurance Fund, in addition, if you correctly take into account the basic profitability (and it is different for each type of activity), then you can optimize the UTII in an even more interesting way.

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

Who can use

Payment of UTII from retail trade in 2018 is acceptable if 2 criteria are met:

1. introduction of this special regime in relation to retail sales in a specific constituent entity of the Russian Federation;
2. business compliance with certain parameters.

The necessary conditions for working on UTII include not only the organizational and legal structure of the enterprise, but also the number of employees (up to 100 people).

Types of retail sales

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

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

• by using large facilities whose trading area is no more than 150 square meters. m each (pavilions, shops);
• through objects that do not have retail space, since they are very small;
• sales of products by delivery or manual distribution.

Working on an imputed basis makes sense if retail sales serve as an activity for the enterprise that is aimed at regularly generating income. At the same time, for each buyer there are all the signs of a retail purchase and sale agreement (Article 492 of the Civil Code of the Russian Federation).

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

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

What is a shopping area

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

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

In fact, the exact value of the footage, on which the amount of the imputed tax depends, is calculated on the basis of the information specified in the title documents. Usually this:

• premises rental agreement;
• BTI papers (inventory diagrams, etc.).

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

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

Businessmen on imputation

The overwhelming number of individual businessmen pay UTII from retail trade through their mini-retail outlets. As a rule, they do not have the financial resources to maintain significant retail space.

The classification of such outlets is quite diverse. It can be:

• tents at fairs;
• points in shopping centers;
• vending machines;
• stalls;
• trade trailers;
• hand carts, trays, etc.

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

What's new: UTII in retail trade 2018

New coefficient K1

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

Example: Lorry LLC has its own retail store with a sales area of ​​100 sq. m. In the city where the company conducts trade, UTII operates. The tax rate for retail trade is 15%. Guru LLC carried out imputed activities in January, February and March 2018. For calculation we take the following indicators:

• in 2018, the new value of the deflator coefficient K1 is 1.868;
• The value of the correction coefficient K2 was set by local authorities at 0.8.
• the basic profitability for retail trade in the presence of trading floors is 1800 rubles/sq.m. m (table from clause 3 of Article 346.29 of the Tax Code of the Russian Federation).

As a result, the imputed income for January – March 2018 (i.e. for the first quarter) will be:

1800 rub./sq. m × (100 sq. m + 100 sq. m + 100 sq. m) × 0.8 × 1,868 = 806,976 rubles.

The imputed tax itself for the first three months of 2018 with the new value of the K1 coefficient will be:

RUB 806,976 × 15% = RUB 121,046.4

Online cash registers

From July 1, 2018, the majority of retail traders (in particular, individual entrepreneurs) must be prepared to work with a new type of cash register that includes an online element (Federal Law No. 290-FZ dated July 3, 2016). There are a number of exceptions.

Thus, retail trade on UTII in remote or hard-to-reach areas is allowed without online cash registers. But “shops, pavilions, kiosks, tents, auto shops, auto shops, vans, containers and other similarly equipped retail places that provide display and safety of goods (premises and vehicles, including trailers and semi-trailers) will definitely not be able to do without them.” "

Deduction at online cash registers

Pleasant changes for individual entrepreneurs on UTII in 2018 were introduced by Law No. 349-FZ of November 27, 2017. He supplemented Article 346.32 of the Tax Code of the Russian Federation with clause 2.2, which allows imputation merchants to reduce tax on the costs of purchasing a cash register with an online element, which is included in a special register maintained by the Federal Tax Service of Russia. Here is the official link to it:

The maximum deduction amount is prescribed in the Tax Code of the Russian Federation and is 18,000 rubles for one cash register. A mandatory condition for applying the deduction is registration of the cash register with the tax office during the period from 02/01/2017 to 07/01/2019.

The situation is somewhat different with individual entrepreneurs who have hired staff and are engaged in retail trade or catering. The requirements for them are different: they can receive a deduction only if the online cash register was registered from 02/01/2017 to 07/01/2018.

The costs of purchasing a cash register online include:

• purchasing a device;
• fiscal accumulator;
• software;
• payment for related work and services (for example, setting up a cash register, etc.).

1. What activities are recognized as retail trade in accordance with the legislation of the Russian Federation and what are the recognition criteria.

2. Which purchase and sale transactions do not relate to retail trade for the purposes of applying UTII.

3. What official documents should be used in matters of classifying activities as retail trade, subject to UTII.

Organizations and individual entrepreneurs engaged in retail trade have the right to apply the taxation system in the form of a single income on imputed income (UTII). In this case, three conditions must be met:

• the possibility of using UTII must be secured by a decision of the authorities of the municipality in whose territory the organization or individual entrepreneur is registered (clause 1 of Article 346.26 of the Tax Code of the Russian Federation);
• Retail trade should be carried out through shops and pavilions with an area of ​​no more than 150 square meters. m., or through objects of a stationary trading network that does not have sales floors, as well as objects of a non-stationary trading network (clauses 6 and 7 of clause 2 of Article 346.26 of the Tax Code of the Russian Federation);
• an organization or individual entrepreneur must meet the general criteria for applying UTII, such as: the average number of employees is no more than 100 people, the share of participation of other organizations is no more than 25% (clause 2.2 of Article 346.26 of the Tax Code of the Russian Federation).

It would seem that these conditions for the application of UTII in relation to retail trade are clearly stated in the Tax Code and should not cause discrepancies or misunderstandings. But this is in theory. But in practice, the taxpayer faces the main question: What is considered retail trade? For example, if the buyer is a legal entity, and payment is made by bank transfer, how should this transaction be classified: as a retail sale or as a wholesale sale? The answer to this question, in fact, determines the procedure for taxation of the transaction, since wholesale trade is not subject to UTII, and is taxed under the general taxation regime or under the simplified taxation system (if there is a notification from the tax office about the possibility of applying the simplified tax system). Therefore, in this article I propose to understand what criteria for retail trade are established by law for the purpose of applying UTII.

Definition of retail trade in accordance with the legislation of the Russian Federation

First of all, we read what definition of retail trade is given by the Tax Code of the Russian Federation for the purposes of applying UTII (Article 346.27 of the Tax Code of the Russian Federation):

Retail trade is a business activity related to the trade of goods (including in cash, as well as using payment cards) on the basis of retail purchase and sale contracts. However, retail trade does not include the sale of the following goods:

• excisable goods specified in subparagraphs 6 - 10 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation (passenger cars; motorcycles with engine power over 112.5 kW (150 hp); motor gasoline; diesel fuel; motor oils for diesel and (or) carburetor (injection) engines; straight-run gasoline).
• food and drinks, including alcohol, in catering establishments, unclaimed items in pawn shops,
• gas,
• trucks and special vehicles, trailers, semi-trailers, trailers, buses of any type,
• goods according to samples and catalogs outside the stationary distribution network (including in the form of postal items (parcel trade), as well as through teleshopping, telephone communications and computer networks),
• transfer of medicines on preferential (free) prescriptions,
• products of own production (manufacturing).

That is, the key criterion for classifying a trading activity as retail is its implementation on the basis of retail purchase and sale contracts. For the definition of a retail purchase and sale agreement, we turn to the Civil Code of the Russian Federation (Articles 492, 493 of the Civil Code of the Russian Federation):

Under a retail purchase and sale agreement, the seller, engaged in business activities of selling goods at retail, undertakes to transfer to the buyer goods intended for personal, family, home or other use not related to business activities. A retail purchase and sale agreement is considered concluded in proper form from the moment the seller issues a cash receipt or sales receipt or other document confirming payment for the goods to the buyer.

As you can see, in accordance with civil law, the features of a retail purchase and sale agreement are:

• the final purpose of purchasing the goods by the buyer, not related to business activity;
• conclusion of an agreement upon payment of goods by the buyer.

Since the law does not specify the concept of “other use not related to business activity,” when classifying a transaction as retail trade for the purposes of applying UTII, one should be guided by established judicial practice.

! note The form of payment for the goods, as well as the legal status of the buyer (individual, individual entrepreneur or organization) are not criteria for retail trade for the application of UTII; the purpose of purchasing the goods is of decisive importance - other than use in the buyer’s business activity. This position is shared by the Ministry of Finance of Russia (Letters of the Ministry of Finance of the Russian Federation dated March 18, 2013 No. 03-11-11/107, dated November 16, 2010 No. 03-11-11/298, dated April 14, 2010 No. 03-11- 06/3/57, etc.), as well as judicial authorities (Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 5, 2011 No. 1066/11 in case No. A07-2122/2010, FAS West Siberian District dated May 21, 2010 in case No. A75-6191/2009, FAS East Siberian District dated July 6, 2010 in case No. A19-17845/09, dated August 11, 2009 in case No. A19-16175/08, FAS Ural District dated April 22, 2010 No. F09-2980/10-S2, etc.).

By law, the taxpayer is not required to control the purpose for which the buyer purchased the goods. But in practice, if the tax authorities are able to prove that the goods were purchased for the buyer’s business activities (for example, for further resale or for use as raw materials), then in most cases the court decision is not made in favor of the taxpayer (Resolutions of the Federal Antimonopoly Service of the North Caucasus District dated January 27, 2010 in case No. A63-13751/07-S4-32, FAS Volga-Vyatka District dated March 25, 2010 in case No. A31-6931/2009, etc.). Therefore, it is in the interests of the taxpayer to independently verify the compliance of the purpose of the purchase of goods by the buyer with the retail purchase and sale agreement and the possibility of applying UTII for such a transaction.

So, we found out that the main condition for recognizing retail trade for the purposes of applying UTII is the purpose for which the buyer purchases the goods. If in the case of a buyer-citizen it is obvious that he is not purchasing the goods for the purpose of carrying out entrepreneurial activities (since only individuals registered as individual entrepreneurs can engage in entrepreneurial activities by law), then in the case of a buyer-individual entrepreneur or organization, all not so clear. Can an organization generally acquire any values ​​outside of its entrepreneurial activities? It turns out it can. Based on judicial practice, the purchase by the buyer of goods to ensure his activities as an organization or citizen-entrepreneur (office equipment, office furniture, vehicles, materials for repair work, etc.), that is, for his own needs, from a seller conducting retail trade, qualifies as a transaction under a retail purchase and sale agreement. This conclusion is confirmed, for example, by the Ruling of the Supreme Arbitration Court of the Russian Federation dated May 31, 2011 No. VAS-6328/11 in case No. A81-1365/2010, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 5, 2011 No. 1066/11 A07-2122/2010, Determination of the Supreme Arbitration Court of the Russian Federation dated November 11, 2010 No. VAS-14672/10 in case No. A17-892/2009, etc.

Retail trade criteria for the purposes of applying UTII

Let's summarize under what conditions the sale of goods is classified as retail trade for the purposes of applying UTII:

1) There are no signs of a supply agreement, and especially the delivery agreement itself in writing between the seller and the buyer.

It should be taken into account that the following facts clearly indicate a supply agreement:

• the goods are transferred in volumes and assortments that preclude their use by the buyer for personal purposes.
• the presence of stable economic ties between the seller and the buyer for a long time
• sale of certain goods, the purpose of which involves use in the buyer’s business activity (cash registers, scales, commercial and production equipment, etc.).

2) The purchase and sale is documented with the relevant primary documents.

Retail sales are formalized by cash receipts, sales receipts or other documents confirming payment for the goods. At the same time, it is unacceptable to issue the buyer an invoice for goods with an allocated amount of VAT, since in this case the tax office will clearly qualify such a sale as taxable under the general tax regime and will charge additional taxes.

3) Trade is carried out under retail purchase and sale agreements.

As noted above, the main criterion of a retail purchase and sale agreement is the purpose of use of the goods by the buyer. In this case, the legal status of the buyer and the form of payment do not matter, the main thing is that the goods are purchased for their own needs, only in this case the use of UTII will be justified.

! Note: It is not necessary to draw up a retail purchase and sale agreement in writing, since it is considered concluded from the moment the buyer pays for the goods. However, in order to protect yourself from claims from tax authorities in controversial situations, it is better to draw up such an agreement and clearly state in it the purpose of purchasing the goods - for the buyer’s own needs.

So, we have examined the criteria for retail trade for the purposes of applying UTII. I hope the material in this article will be useful, and you will be able to easily determine which transactions can be safely classified as retail trade, and which ones deserve additional attention and elaboration.

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Legislative and regulatory acts:

1. Tax Code of the Russian Federation (part 2)
2. Civil Code of the Russian Federation
3. Letter of the Ministry of Finance of the Russian Federation dated March 18, 2013 No. 03-11-11/107
4. Letter of the Ministry of Finance of the Russian Federation dated November 16, 2010 No. 03-11-11/298
5. Letter of the Ministry of Finance of the Russian Federation dated April 14, 2010 No. 03-11-06/3/57
6. Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of July 5, 2011 No. 1066/11 in case No. A07-2122/2010
7. Resolution of the Federal Antimonopoly Service of the West Siberian District dated May 21, 2010 in case No. A75-6191/2009
8. Resolution of the Federal Antimonopoly Service of the East Siberian District dated July 6, 2010 in case No. A19-17845/09
9. Resolution of the Federal Antimonopoly Service of the East Siberian District dated August 11, 2009 in case No. A19-16175/08
10. Resolution of the Federal Antimonopoly Service of the Ural District dated April 22, 2010 No. Ф09-2980/10-С2
11. Resolution of the Federal Antimonopoly Service of the North Caucasus District dated January 27, 2010 in case No. A63-13751/07-S4-32,
12. Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated March 25, 2010 in case No. A31-6931/2009
13. Determination of the Supreme Arbitration Court of the Russian Federation dated May 31, 2011 No. VAS-6328/11 in case No. A81-1365/2010
14. Determination of the Supreme Arbitration Court of the Russian Federation dated November 11, 2010 No. VAS-14672/10 in case No. A17-892/2009

Find out how to read the official texts of these documents in the section

Organizations and private entrepreneurs that operate in our country have opportunity to choose a tax system. This right is provided for by the Tax Code of the Russian Federation. Each system has its own subtleties and nuances that must be taken into account when choosing.

The system for calculating and collecting duties should be determined based on the type of work that the company or individual will carry out. For example, for one business it is more profitable to have a simplified system, while for another it is more expedient to use a common one.

There are a number of restrictions on the choice of procedure for collecting duties, they depend on the type of organization. For example, UTII, or “imputation,” can be applied to certain activities, a full list of which is presented in Chapter 26.3 of the Tax Code of the Russian Federation.

The essence of this system is that the amount of profit received depends on a number of quantitative indicators. Simply put, the amount of income is directly proportional to the volume of retail space, the number of employees and special equipment. Accordingly, the amount of duty for an enterprise with a large income should be higher.

Actual profit is not the tax base. The amount of the taxable amount is determined by the state based on the potential amount of profit for each type of activity. The government “imputes” the size of the tax base from which a legal entity will be obliged to pay all duties to the budget. This system is not mandatory.

An individual entrepreneur or an enterprise has the right to choose the regime in which it is most profitable for him to be. Also, the law does not prohibit choosing several taxation systems that will be applied to the business. UTII can be combined with a general regime or a simplified one.

A distinctive feature of UTII is the fact that with this system there is no need to keep records of income and profit. The funds received as a result of entrepreneurial work are not a tax base and do not affect the amount of the duty.

It is worth remembering that when selling goods there is no need to use a cash register. The law provides for the issuance of sales receipts. It is necessary to have a cash register only if an organization or private entrepreneur has a business providing services.

The tax is calculated for each quarter. Payment must be made on time and in full. Otherwise, the tax office will charge penalties and fines, the size of which will be very impressive.

Conditions of use

An organization or individual entrepreneur will not be able to use imputation if:

• they are large payers of taxes and duties;
• The main activity of the company is in the catering sector;
• the company provides medical and educational services;
• the organization has a staff of 100 or more people;
• in the company, ¼ of the authorized capital belongs to another company.

If an enterprise has changed the type of work performed and it is not included in the listed list, then it has the right to choose this taxation system. The use of UTII replaces a number of contributions that LLCs and individual entrepreneurs are required to pay.

For LLC

For LLCs, this system replaces:

• the duty that is paid on the profit received;
• VAT, with the exception of fees for goods imported into Russia;
• real estate tax.

For individual entrepreneurs

For individual entrepreneurs, the tax regime in question replaces:

• tax on property used in the process of trading activities;
• VAT, in addition to what is paid on goods imported into the Russian Federation;
• Personal income tax.

Calculation procedure

UTII is calculated very simply, you just need to know a few indicators. First you need to know the tax base. For this system, the basis that is subject to duty is “imputed” income. This amount is the amount of potential profit that the organization will receive in the course of its activities, calculated by the formula:

Imputed income = basic income * physical indicator

Basic income– this is the amount of monthly profit, which depends on the type of work of the entrepreneur or organization.

These values ​​are shown in the figure below.

The physical indicator is determined for each type of work separately. This could be area or number of employees. The full list is presented in Article 346.29 of the Tax Code of the Russian Federation.

The tax amount is calculated using the formula:

UTII = imputed income * K1 * K2 * rate

K1– an increasing coefficient, the size of which is established by the state. Every year this indicator changes its value. It depends on the economic situation in the country and the growth of inflation; in 2018 this figure is 1.868.

K2– this increasing coefficient is set by the authorities at the regional level. In each subject, this indicator can have its own value ranging from 0.005 to 1. The exact value can be found at the tax office.

Bet size fixed and amounts to 15%.

Let's consider tax calculation using a specific example. The company Tsvet-torg LLC is engaged in the retail sale of flowers and has a retail outlet with an area of ​​80 m². For retail trade in non-food products, the potential basic income is 1,800 rubles. Let's calculate the amount of contributions for one quarter. First you need to determine the amount of imputed income based on the available data:

Imputed income = 1800 rubles * 80 m² = 144,000 rubles.

UTII = 144,000 rubles * 1.868 * 0.5 * 15% / 100% = 20,174.4 rubles.

For the quarter the amount will be:

20,174.4 rubles * 3 = 60,523.2 rubles.

The entrepreneur paid insurance premiums for the period under review; they amounted to 10,500 rubles. This amount is less than half of the established tax amount, therefore the owner of the company has the right to reduce the amount of tax by this amount:

60,523.2 – 10,500 = 50,023.2 rubles.

This amount will need to be paid to the tax service on time.

How to reduce size

The tax amount is calculated based on a number of physical indicators, which differ depending on the type of activity of the organization. By reducing these indicators you can significantly reduce the number of contributions to the tax service.

The amount of duty is also affected increasing coefficients. It will not be possible to reduce their value, since they are established by the state and regional authorities. You can adjust their amount only by selecting the type of activity to which the minimum coefficients apply.

You can reduce your tax amount in the following ways:

1. Each suspension of a retail outlet must be documented. The Tax Code allows you to reduce the amount of K2 on the basis of supporting documents that during a given period trading or other work was suspended.
2. If the amount of the duty is calculated based on the number of employees, then it would be logical to reduce their number by transferring to another legal entity or to another type of activity. After these manipulations, the tax base will decrease and the size of UTII will decrease.
3. If the physical indicator is the size of the retail space, then it is necessary to reduce it. Since only retail space is subject to duty, and auxiliary premises are not subject to this type of duty, the entrepreneur needs to find an option to reduce retail space without compromising the assortment and consumer activity.
4. Apply several taxation regimes to the organization’s activities. For example, UTII can be combined with a simplified system. A competent approach to this issue will help to significantly reduce the size of the tax base and the amount of contributions to the supervisory authority.
5. The fee can be reduced by the amount of contributions to various funds for health and pension insurance. It is worth remembering that the tax amount can be reduced by no more than half.

By using one of the listed methods, you can significantly reduce the amount of taxes paid under this system and save the organization’s funds.

Application for wholesale trade

Firms and organizations that carry out wholesale trade do not have the right to use the UTII system. It can only be used at retail.

The decisive indicator that determines what type of trading activity belongs to is the purpose and use of the purchased product. It is purchased at retail for personal use. Wholesale trade implies further use of the product for production or subsequent resale for profit.

The types of trade under consideration differ in the documents drawn up. In wholesale trade, a contract for the supply of goods, a delivery note and an invoice are drawn up. During the purchase and sale transaction, the identity of the buyer is established. His data is reflected in all pay slips and supporting documents.

There are cases when the fact of wholesale trade is difficult to prove. The tax inspectorate has a question for the organization regarding its activities. The supervisory authority may consider the activities of a particular company to be wholesale, but it is extremely difficult to prove this fact in practice.

The company sells wholesale office furniture, but these goods are not purchased for subsequent resale or production. This organization is under imputation. According to the law, wholesale sales are not included in the list of permitted types of trade, which is on UTII. But in fact, the tax inspectorate cannot transfer this company to the general taxation system, since its activities do not fall under the concept of wholesale trade.

Required Documentation

The advantage of this system is the ability to do without a large amount of reporting documentation. This happens because the tax base is not determined during the existence of the organization. She happens to be constant value, which does not depend on profit.

Individual entrepreneurs are not required to keep accounting records reflecting the amount of income and expenses. They are exempt from this obligation due to the fact that the amount of income does not affect the amount of duty that must be paid quarterly.

But it is worth noting that it is still necessary to keep records. The legislation does not stipulate in what form it will be carried out; the organization itself must choose the most convenient option for recording the amount of income and expenses. This needs to be done at least in order to clearly assess the profitability of the business.

Since physical indicators affect the size of the tax base when applying this taxation system, entrepreneurs need to keep records of them. If the size of the database is affected by the number of employees, then you should maintain worksheet or timesheet.

If the area affects the amount of the duty, then a private person conducting business must have a lease agreement for commercial premises with an exact indication of its size. It must indicate the size of trading floors and auxiliary premises, which are not taken into account when determining the tax base.

If the company has employees, then the entrepreneur must have all the documents related to personnel policy - employment contracts, staffing schedules, instructions describing the responsibilities of each employee, labor and internal regulations.

All documents that an organization or individual entrepreneur has must be provided upon the first request of supervisory and inspection authorities. In case of violation when drawing up a particular document, the entrepreneur will face a significant fine.

Responsibility measures

Any violations related to late payment of contributions or submission of reporting documentation to the supervisory authority are strictly punished by the tax service. Late payment penalties and significant fines are assessed.

Tax offenses and the amount of penalties are presented in the table:

The amount of the fine for offenses will be very significant, since it is calculated based on the amount that had to be paid to the state organization as tax contributions. From this it follows that it is necessary to pay all due duties within the time limits established by law and in full. In this case, the taxpayer will be able to avoid hefty fines, which will hit the pocket hard.