Physical indicators of UTII in 2021

What is the basic yield on UTII for 2021? What has changed in the calculations? Let me explain.

When applying UTII, the tax base (NB) is considered imputed income, which for a certain type of activity is calculated for a month as follows:

NB = DB x FP, where:

BD – basic profitability for a certain type of business activity for a month;
FP is the value of a physical indicator that characterizes this type of activity (clause 2 of Article 346.29 of the Tax Code of the Russian Federation).

Please note that the tax period for UTII is a quarter. Therefore, the tax base for the quarter is determined by summing the tax bases for 3 months (Article 346.30 of the Tax Code of the Russian Federation).

What is the new basic yield for UTII in 2020?

Basic profitability is a conditional monthly profitability in value terms for one or another unit of a physical indicator that characterizes a certain type of business activity in various comparable conditions (Article 346.27 of the Tax Code of the Russian Federation). In other words, this is the estimated income that an imputed individual entrepreneur is considered to receive per month when conducting a certain type of activity per employee (for example, when providing household services), per seat (when providing passenger transportation services), per 1 sq.m. area of the trading floor (for retail trade through stationary retail chain facilities that have trading floors), etc.

Basic UTII profitability is a fixed indicator established by clause 3 of Art. 346.29 Tax Code of the Russian Federation. When calculating the tax base, the basic profitability is multiplied by the adjustment coefficients K1 and K2, as well as by the value of physical indicators for each month of work.

Also see “UTII Coefficients in 2021“.

This might also be useful:

Calculation of UTII for less than a month in 2021
Changes in UTII for individual entrepreneurs in 2021
UTII for individual entrepreneurs in 2021

Codes of types of entrepreneurial activity UTII
Retail trade on UTII in 2021
What taxes does the individual entrepreneur pay?

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Table of basic yield of UTII 2020

The table below for 2021 shows profitability for all types of business activities for which UTII, physical indicators and basic monthly profitability can be applied:

Types of business activities	Physical indicator of UTII (2020) by type of activity	Basic income 2020 per month (rubles)
1	2	3
Provision of household services	Number of employees, including individual entrepreneurs	7 500
Provision of veterinary services	Number of employees, including individual entrepreneurs	7 500
Providing repair, maintenance and washing services for motor vehicles	Number of employees, including individual entrepreneurs	12 000
Provision of services for the provision of temporary possession (for use) of parking spaces for motor vehicles, as well as for the storage of motor vehicles in paid parking lots	Total parking area (in square meters)	50
Provision of motor transport services for the transportation of goods	Number of vehicles used to transport goods	6 000
Provision of motor transport services for the transportation of passengers	Number of seats	1 500
Retail trade carried out through stationary retail chain facilities with trading floors	Sales area (in square meters)	1 800
Retail trade carried out through facilities of a stationary retail chain that do not have sales floors, as well as through facilities of a non-stationary retail chain, the area of the retail space in which does not exceed 5 square meters	Number of retail places	9 000
Retail trade carried out through stationary retail chain facilities that do not have trading floors, as well as through non-stationary retail chain facilities with a retail space exceeding 5 square meters	Area of retail space (in square meters)	1 800
Delivery and distribution retail trade	Number of employees, including individual entrepreneurs	4 500
Sales of goods using vending machines	Number of vending machines	4 500
Provision of public catering services through a public catering facility with a customer service hall	Area of the visitor service hall (in square meters)	1 000
Provision of public catering services through a public catering facility that does not have a customer service hall	Number of employees, including individual entrepreneurs	4 500
Distribution of outdoor advertising using advertising structures (except for advertising structures with automatic image changes and electronic displays)	Area intended for printing (in square meters)	3 000
Distribution of outdoor advertising using advertising structures with automatic image changes	Exposure surface area (in square meters)	4 000
Distribution of outdoor advertising using electronic signs	Light emitting surface area (in square meters)	5 000
Advertising using external and internal surfaces of vehicles	Number of vehicles used for advertising	10 000
Provision of temporary accommodation and accommodation services	Total area of premises for temporary accommodation and living (in square meters)	1 000
Provision of services for the transfer for temporary possession and (or) use of retail spaces located in facilities of a stationary retail chain that do not have trading floors, facilities of a non-stationary retail chain, as well as public catering facilities that do not have customer service halls, if the area of each they do not exceed 5 square meters	Number of trading places, non-stationary retail chain facilities, and public catering facilities transferred for temporary possession and (or) use	6 000
Provision of services for the transfer for temporary possession and (or) use of retail spaces located in facilities of a stationary retail chain that do not have trading floors, facilities of a non-stationary retail chain, as well as public catering facilities that do not have customer service halls, if the area of each exceeds 5 square meters	Area of a retail space, a non-stationary retail chain facility, or a public catering facility transferred for temporary possession and (or) use (in square meters)	1 200
Provision of services for the transfer of temporary possession and (or) use of land plots for the placement of stationary and non-stationary retail chain facilities, as well as public catering facilities, if the area of the land plot does not exceed 10 square meters	Number of land plots transferred for temporary possession and (or) use	10 000
Provision of services for the transfer of temporary possession and (or) use of land plots for the placement of stationary and non-stationary retail chain facilities, as well as public catering facilities, if the area of the land plot exceeds 10 square meters	Area of land transferred for temporary possession and (or) use (in square meters)	1 000

It is worth saying that some types of activities are shown in the table in general. Therefore, for example, the question may arise, “What is the basic profitability for UTII for hairdressing services in 2021?” The provision of services by hairdressing salons and beauty salons is classified as household services with code 96.02 according to OKVED 2, which can also be transferred to UTII (clause 1, clause 2, article 346.26 of the Tax Code of the Russian Federation, Government Order No. 2496-r dated November 24, 2016). And for household services, the basic income on UTII is set at 7,500 rubles per month for each employee, including individual entrepreneurs.

It should also be borne in mind that for similar types of activities the basic profitability may be different. So, when applying UTII for retail trade, the basic profitability per month can be:

1,800 rubles - for retail trade, which is carried out through objects of a stationary trading network that have trading floors, through objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network, the sales area of which exceeds 5 sq.m. ;
9,000 rubles – for retail trade, which is carried out through objects of a stationary retail chain that do not have sales floors, as well as through objects of a non-stationary retail chain, the area of a retail space in which does not exceed 5 sq.m.;
4,500 rubles – for distribution and retail trade.

Effect of tax

The taxation system in the form of UTII will remain relevant until the end of 2021. From January 1, 2021, it is planned that this regime will be abolished. Currently, the imputation is put into effect based on the decision of the municipal authorities.

Considering that the use of UTII is voluntary, entities who have expressed a desire to use this regime should register with the Federal Tax Service as UTII payers. Registration is carried out at the place of work. If the activity involves distribution (distribution) trade, motor transport services or advertising, payers are registered at the place of registration. Upon termination of activity, it is necessary to deregister.

Physical indicators according to UTII for 2020

Note that the amount of imputed income, on the basis of which UTII is calculated, depends on the type of activity transferred to this special regime. Or rather, on the special physical indicator that characterizes such imputed activity. This may be the number of employees, the area of the sales floor, the number of retail spaces, etc.

Table of physical indicators for UTII for 2021

Types of business activities	Physical indicators
Provision of household services	Number of employees, including individual entrepreneurs
Provision of veterinary services	Number of employees, including individual entrepreneurs
Providing repair, maintenance and washing services for motor vehicles	Number of employees, including individual entrepreneurs
Provision of services for the provision of temporary possession (for use) of parking spaces for motor vehicles, as well as for the storage of motor vehicles in paid parking lots	Total parking area (in square meters)
Provision of motor transport services for the transportation of goods	Number of vehicles used to transport goods
Provision of motor transport services for the transportation of passengers	Number of seats
Retail trade carried out through stationary retail chain facilities with trading floors	Sales area (in square meters)
Retail trade carried out through facilities of a stationary retail chain that do not have sales floors, as well as through facilities of a non-stationary retail chain, the area of the retail space in which does not exceed 5 square meters	Number of retail places
Retail trade carried out through stationary retail chain facilities that do not have trading floors, as well as through non-stationary retail chain facilities with a retail space exceeding 5 square meters	Area of retail space (in square meters)
Delivery and distribution retail trade	Number of employees, including individual entrepreneurs
Sales of goods using vending machines	Number of vending machines
Provision of public catering services through a public catering facility with a customer service hall	Area of the visitor service hall (in square meters)
Provision of public catering services through a public catering facility that does not have a customer service hall	Number of employees, including individual entrepreneurs
Distribution of outdoor advertising using advertising structures (except for advertising structures with automatic image changes and electronic displays)	Area intended for printing (in square meters)
Distribution of outdoor advertising using advertising structures with automatic image changes	Exposure surface area (in square meters)
Distribution of outdoor advertising using electronic signs	Light emitting surface area (in square meters)
Advertising using external and internal surfaces of vehicles	Number of vehicles used for advertising
Provision of temporary accommodation and accommodation services	Total area of premises for temporary accommodation and living (in square meters)
Provision of services for the transfer for temporary possession and (or) use of retail spaces located in facilities of a stationary retail chain that do not have trading floors, facilities of a non-stationary retail chain, as well as public catering facilities that do not have customer service halls, if the area of each they do not exceed 5 square meters	Number of trading places, non-stationary retail chain facilities, and public catering facilities transferred for temporary possession and (or) use
Provision of services for the transfer for temporary possession and (or) use of retail spaces located in facilities of a stationary retail chain that do not have trading floors, facilities of a non-stationary retail chain, as well as public catering facilities that do not have customer service halls, if the area of each exceeds 5 square meters	Area of a retail space, a non-stationary retail chain facility, or a public catering facility transferred for temporary possession and (or) use (in square meters)
Provision of services for the transfer of temporary possession and (or) use of land plots for the placement of stationary and non-stationary retail chain facilities, as well as public catering facilities, if the area of the land plot does not exceed 10 square meters	Number of land plots transferred for temporary possession and (or) use
Provision of services for the transfer of temporary possession and (or) use of land plots for the placement of stationary and non-stationary retail chain facilities, as well as public catering facilities, if the area of the land plot exceeds 10 square meters	Area of land transferred for temporary possession and (or) use (in square meters)

Payers of single imputed income

Until 2013, the use of imputation for certain types of work was mandatory. Now UTII is voluntary. Both organizations and entrepreneurs can act as imputed tax payers. The main condition is the operation of the regime in the work area.

UTII cannot be used along with the sales tax. The obligation to pay this fee currently applies only in Moscow. In addition, to be able to calculate imputed tax, the following conditions must be met:

the number of employees cannot exceed 100 people;
the activity is not carried out within the framework of a simple partnership agreement or trust management of property;
the taxpayer does not have to meet the largest criteria;
organizations in which the participation of third parties exceeds 25%;
educational, social institutions and healthcare enterprises in terms of providing catering services;
entities transferring gas filling stations for temporary possession.

The transition to the UTII regime is carried out either from the moment of creation of the entity, or upon application from the beginning of the next year. Confirmation of the right to apply imputation is a notification of registration of the UTII payer with the tax authorities. Deregistration is provided for upon termination of activity, violation of established conditions, or at the request of the entity itself, but in this case not earlier than next year.